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Highlights / Annotations / Catch Notes For January of 2015

Home Highlights January January 2015 Year 2015

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Showing 1 to 50 of 331 Records

12 3 4 5........ 7

January 31, 2015 Case Laws Central Excise

Method of Valuation - Glues and adhesives - MRP based valuation or transaction value - appellant in the grounds of appeal have not controverted the fact that they were.....
January 31, 2015 Case Laws Central Excise

CENVAT Credit on "Steatite Ceramic" falling under CTH 6804 availed as 100% as inputs instead of 50% as capital goods during the first year - interest on 50% to be paid......
January 31, 2015 Case Laws Income Tax

Interest liability under Section 234B - non-payment of advance tax - non deduction of tds - no interest is leviable on the respondent assessees under Section 234B, even.....
January 31, 2015 Case Laws Income Tax

Rectification of mistake - CCIT cannot sit as an Appellate Authority over the decision of the Appellate Tribunal. The CCIT is bound by the decision of the Appellate......
January 31, 2015 Case Laws Income Tax

Registration under section 10(23AAA) rejected - On close scrutiny of word "contribution", it presupposes the contribution of employee is mandatory and other......
January 31, 2015 Case Laws Income Tax

Addition on account of IPCL/link charges - the payment is in the nature of reimbursement of expenses and accordingly not taxable in the hands of the assessee - said......
January 31, 2015 Case Laws Income Tax

TPA - One of the comparables Caliber Point Business Solutions has related party transactions of 30% of Revenue and going by the threshold filter of 25% of the related......
January 31, 2015 Case Laws Income Tax

Interest paid on borrowed capital utilized for construction of house property - interest payable to sundry creditors, who supplied material for construction of the......
January 31, 2015 Circulars DGFT

DGFT notifies operationalisation of the new system of applications for online IEC with effect from 01/02/2015 - The facility of submission of application in manual mode....
January 30, 2015 Case Laws Service Tax

Recovery of erroneously granted refund - Commissioner could not have passed the impugned Order in Revision without issuing notice for recovery of erroneous refund under.....
January 30, 2015 Case Laws Service Tax

Club and Association service - in view of the decision of HC where the levy was declared ultra vires, we hold that there are no operative legislative provisions of the.....
January 30, 2015 Case Laws Service Tax

Imposition of penalty u/s 76 - Delay in payment of service tax - There is delay involving 41 days, 10 days, 61 days and 31 days. Delays have continued over many months......
January 30, 2015 Case Laws Central Excise

Reversal of Cenvat Credit – Removal as such of capital goods after use - If even after use for a couple of years, the Cenvat Credit is required to be reversed then it......
January 30, 2015 Case Laws Central Excise

Valuation of the goods cleared by the job worker directly on payment of excise duty - excise duty is payable on the goods manufactured and cleared from the job worker......
January 30, 2015 Case Laws Central Excise

Duty demand u/s 11D - unit is situated in duty exemption zone - revenue argued that since the price includes excise duty, the appellant is recovering this element of......
January 30, 2015 Case Laws Customs

Denial of the benefits of the “Served from India Scheme”, as framed under the foreign trade policy - whether the petitioners could be denied the benefit of the SFIS only....
January 30, 2015 Case Laws VAT and Sales Tax

The mere fact that the petitioner is importing ink for the purpose of importing books does not lead to any conclusion that the printing of books is for the purpose of......
January 30, 2015 Case Laws Income Tax

Constitutional validity of section 133(6) - scope of the term "enquiry or" - The apprehension expressed from the part of the petitioners that, if the information as......
January 30, 2015 Case Laws Income Tax

Addition under Section 68 - Accommodation entries - the addition under Section 68 cannot be made in the case of the conduit companies. - AT
January 30, 2015 Case Laws Income Tax

The additional compensation and interest received thereon is proposed to tax in the year of receipt. As the assessee has erroneously declared additional compensation and....
January 30, 2015 Case Laws Income Tax

Revision u/s 263 - unaccounted cash in saving bank account - CIT was not justified in directing the Assessing Officer to make further investigations afresh when the......
January 30, 2015 Case Laws Income Tax

Application for grant of registration u/s 12A rejected - non mentioning of date of creation of trust and absence of certain clauses in the trust deed - before refusing......
January 29, 2015 Circulars Customs

Anti-dumping duty - In cases where the DGAD has not initiated any sunset review before the expiry of aforesaid five years, no anti-dumping duty can be collected beyond.....
January 29, 2015 News Indian Laws

Transfer pricing adjustments - Acceptance of the Order of the High Court of Bombay in the case of Vodafone India Services Private Limited
January 29, 2015 Case Laws Service Tax

Request for adjournment - Whether ground for adjournment is tenable or not is another aspect of the matter. We think that the learned Tribunal should have considered......
January 29, 2015 Case Laws Service Tax

Refund claim - Export of service or not - Appellant are providing the service of maintenance of equipment on behalf of their foreign clients to Indian buyers - refund allowed - AT
January 29, 2015 Case Laws Service Tax

CENVAT Credit - Service tax paid by the head office under reverse charge - Appellants were availing the CENVAT credit of the service tax so paid by the head office and......
January 29, 2015 Case Laws Central Excise

Cenvat Credit - appellant has availed the services of erection and installation of machinery is part of the business. Therefore, the appellants are entitled for input......
January 29, 2015 Case Laws Central Excise

CENVAT Credit - Invoice in the name of branch office - The payments are accounted at the head office which is registered as an ISD. The availment of credit and the......
January 29, 2015 Case Laws Central Excise

Classification of goods - embroidery on the visible ground or without the visible ground - there are two possible views which can be taken. The first view is that if......
January 29, 2015 Case Laws Customs

Stay on export of decorated female figure with two hands and legs missing - Product antique or non antique - Considering the nature of the product has historical value,.....
January 29, 2015 Case Laws Customs

Validity of import licence - power of DGFT - the insistence of the Customs authorities that they should have their pound of flesh despite the fact that the culpability......
January 29, 2015 Case Laws Customs

Illegal auction of confiscated goods - Department has committed a serious blunder by auctioning the goods which was a subject matter of an appeal and without prior......
January 29, 2015 Case Laws VAT and Sales Tax

Penalty u/s 58 of Uttarakhand Value Added Tax Act, 2005 – after Section 9 (2A) of the Central Act was inserted by the amendment in 1976, there is power to visit an......
January 29, 2015 Case Laws Income Tax

Keyman Insurance Premium - insurance cover for the life of two partners - The disallowance was purely a matter of conjecture and surmise on the part of the Assessing......
January 29, 2015 Case Laws Income Tax

MAT - even an assessee covered by the provisions of Sections 115JA and 115 JB of the Act is under obligation to pay advance tax and delay or failure to pay that, would......
January 29, 2015 Case Laws Income Tax

Assessee has to be regarded to be a primary co-operative bank as all the three basic conditions are complied with - Assessee is not entitled for deduction u/s 80P(2)(a)(i). - AT
January 29, 2015 Case Laws Income Tax

Computation of Capital gain - AO directed to allow claim in respect of bank liability of the developer repaid by the assessee and other co-owners, to extend of......
January 29, 2015 Case Laws Income Tax

Addition u/s 68 - whether investors are mere entry operators? - AO has not made any further enquiry or verification in regard to details, evidence and explanation......
January 28, 2015 Case Laws Service Tax

Cenvat Credit - Online Data Retrieval or Access - confirming to the expression 'activities relating to business' as contained in the definition clause of......
January 28, 2015 Case Laws Central Excise

Imposition of penalty where duty has been paid during investigation - from the records it is not coming out that the charge of clandestine removal has been proved with......
January 28, 2015 Case Laws Central Excise

Appellant is not required to pay duty on the supplementary invoice raised in the case of completed export as it had exported under claim of rebate, which had been......
January 28, 2015 Case Laws Central Excise

Proof of export - procedural relaxation for SSI units - Revenue has not disputed that the appellant placed sufficient material in the nature of H-Form or ST-XXII Form,......
January 28, 2015 Case Laws Central Excise

Benefit of exemption Notification No. 108/95-C.E. - while an exemption certificate has been produced, the same mentions the contractor’s name as “M/s. K. Rama Krishna,......
January 28, 2015 Case Laws Central Excise

MRP declared before the Customs or before the Central Excise is the same therefore, the duty payable on the said goods is equal to the CVD paid by the appellant.......
January 28, 2015 Case Laws Service Tax

Airport services - whether the term "any service provided" covers only the taxable services" or it covers any service provided by AAI or person authorized by it in the......
January 28, 2015 Case Laws Service Tax

Intellectual property rights service - Payment of royalty on account of technical know-how charges - Commissioner has failed to go into these aspects in detail and has......
January 28, 2015 Case Laws Service Tax

CA services - Whether the billing activity calculation undertaken at the behest of Chartered Accountant amounts to practicing of registered Chartered Accountancy in......
January 28, 2015 Case Laws Central Excise

Re-manufacture and re-making of tubes - There is no provisions in Rule 16 that Cenvat credit in respect of the inputs used in the process of repairing/refining would not....
January 28, 2015 Case Laws Central Excise

Refund of unutilized Cenvat/Modvat Credit - The accumulation of Cenvat credit has not arisen because of exports but because of difference in rates of duty on inputs and.....

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