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Highlights / Annotations / Catch Notes For October of 2015

Home Highlights October October 2015 Year 2015

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Showing 301 to 350 of 594 Records

1 ....3 4 5 678 9 10 11........ 12

October 15, 2015 Notifications Service Tax

No service tax will be levied on the service provided by an Indian Bank or other entity acting as an agent to the Money Transfer Service Operators (MTSO) in relation to....
October 15, 2015 Case Laws Service Tax

Franchisee Service or not - activity of running a pre-preparatory/preparatory school. – No Service Tax is leviable as agreement does not fall in the category of......
October 15, 2015 Case Laws Customs

Classification of Goods – Goods under issue are nutritional powder which is a proprietary food - Correct classification of products imported by Appellant is 19019090 - AT
October 15, 2015 Case Laws Customs

Declaration of goods - Imported goods are waste paper or not – Used craft paper - just because some of the paper contained in the damaged rolls was found to be of......
October 15, 2015 Case Laws Income Tax

Accrual of income - Taxability of enhanced award pronounced by the arbitrator - Merely because by virtue of an interim order, with or without conditions, some payment is....
October 15, 2015 Case Laws Income Tax

Computation of interest under section 201(1A) - what is the connotation of ‘every month or part thereof’ appearing in Section 201(1A)- “A month as per the British......
October 15, 2015 Case Laws Income Tax

MAT computation - the assessee's lease equalisation charges have to be added to its book profits under section 115JA - AT
October 15, 2015 Case Laws Income Tax

Exemption u/s 11 - teaching courses conducted by the assessee do not result in conferment of any degree or diploma and remains unrecognised - all kinds of knowledge......
October 15, 2015 Case Laws Income Tax

Addition on account of suppression of the value of stock - assessee company has been consistently following the accounting practice of valuing the rejected railways......
October 15, 2015 Case Laws Income Tax

Deduction u/s 80IB(11A) - processing of paddy cannot be said to be covered by the activities given in Sec 80IB(11A) - maximum profit would accrue to the assessee from......
October 14, 2015 Notifications VAT and Sales Tax

Introducing an award scheme for the general public 'Bill Banvao, Inaam Pao' - Delhi VAT
October 14, 2015 Case Laws Service Tax

Consulting engineer services - classification - As the disputed projects are not "engineering", they were not taxable during the relevant period. - AT
October 14, 2015 Case Laws Service Tax

CENVAT Credit on Input Services in respect of traded goods - Applicability of sub rule (2) of Rule 6 prior to 1.4.2011 – Service rendered is of sale of vehicles and......
October 14, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Motor vehicles - The JO trucks are not considered as motor vehicle as per the Section 2 (28) of the Motor Vehicles Act, 1988, since the same......
October 14, 2015 Case Laws Central Excise

Demand u/s 11D - appellant collected duty from the seller to compensate the loss of CENVAT credit not taken by them on their raw materials - demand confirmed - HC
October 14, 2015 Case Laws Central Excise

Conversion from 100% EOU to DTA - the goods were not clandestinely cleared but were cleared on payment of duty. It is a separate issue that there was a dispute about the....
October 14, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - the show-cause notice is vague as it does not contain the gist of accusation which the assessee was required to meet or......
October 14, 2015 Case Laws Customs

Penalty for mis-declaration and misclassification of the goods in terms of Section 111(m) of the Customs Act and under Section 112(a) of the Customs Act – Tribunal order....
October 14, 2015 Case Laws Customs

Classification of LVDT Transducer – in present case LVDT Transducer is an AC Voltage Divider as it convert Linear displacement into Electrical Output – It cannot be......
October 14, 2015 Case Laws VAT and Sales Tax

Appeal dismissed for want of prosecution - the dismissal for want of prosecution simplicitor and without any adjudication on merits, is a course impermissible and......
October 14, 2015 Case Laws Companies Law

Jurisdiction of CLB under Section 111A in case of Fraud – Appellants contended that sales consideration for transfer of shares has not been paid in full – Appellants......
October 14, 2015 Case Laws Income Tax

Whether the payment received by the applicant from the Indian company for services rendered in China is taxable in India under Article 12(4) of DTAA between India and......
October 14, 2015 Case Laws Income Tax

Acquisition of agricultural land - nature of compensation - it was one transaction of acquisition, under which the land, as well as the trees, etc., had been acquired,......
October 14, 2015 Case Laws Income Tax

Expenses incurred for replacing non-Y2K compliant computer with Y2K compliant computer - the expenditure was for replacement of a system within a larger system which is.....
October 14, 2015 Case Laws Income Tax

Dual method of accounting for valuation of stock of sugar - The closing stock as well as the opening stock would reflect this dual system of valuation followed by the......
October 14, 2015 Case Laws Income Tax

Capital Gains - the family arrangement was held to be not a transfer for the purpose of capital gains tax - the action of AO in bringing to tax the long term capital......
October 14, 2015 Case Laws Income Tax

Receipt of liquidated damages - Surplus in our opinion had all the features of business profit, since assessee’s adventure or foray into real estate development was......
October 14, 2015 Case Laws Income Tax

Rectification of mistake - AO has not disposed of the application filed u/s 154 by passing speaking order. - Thus, the rejection of succeeding application is not proper.....
October 14, 2015 Case Laws Income Tax

Disallownace of layout formation expenses - even though the expenditure incurred after the execution of the deed by the assessee, there existed a commitment in relation.....
October 13, 2015 Case Laws Income Tax

Addition under S.69 - unexplained investment - Merely on the ground that confirmation letter was filed by another person, the genuineness of the transaction cannot be......
October 13, 2015 Case Laws Income Tax

TDS u/s 194J - the payment made by the assessee to the non-resident translators would not fall within the scope of "fees for technical, managerial or consultancy......
October 13, 2015 Case Laws Income Tax

Penalty u/s.271B - Failure to get accounts audited - reasonable cause - assessee was under a bona fide belief that the commission income for the year under consideration....
October 13, 2015 Case Laws Income Tax

In view of the specific stipulation in the circular that 'for returns filed during the current financial year 2004-05, the selection of cases for scrutiny will have to......
October 13, 2015 Case Laws Central Excise

Denial of refund claim - Accumulated CENVAT Credit - The failure to debit on the date of filing the refund claim is not such a lapse that it would debar the appellants......
October 13, 2015 Case Laws Central Excise

Duty demand - Insurance claim received against damaged gear boxes - gear box still lying in the factory - demand set aside - AT
October 13, 2015 Case Laws Service Tax

Valuation - Job work - manufacture of Alcoholic Beverages (i.e., Beer) - The amount “surplus/profit retained by Brand owners (BO)” as claimed by the appellant, had been.....
October 13, 2015 Case Laws Service Tax

Clinical Trial/Research Service – from 01.07.2003 to 31.03.2006 - amendment in the nature of retrospective or not - the amendment in reality expounded the scope of the....
October 13, 2015 Case Laws Service Tax

Admission fee, remitted prior to the date of introduction of the taxable service cannot therefore be considered as receipt of a consideration for rendition of Commercial....
October 13, 2015 Case Laws Central Excise

Imposition of penalty u/s 11AC - Whether conditions u/s 11AC are mandatory or automatic - Held No - preconditions mentioned therein have to be fulfilled. - HC
October 13, 2015 Case Laws Central Excise

CENVAT Credit - Capital goods - For the temporary use for few months in manufacture of only exempted goods will not disable the assessee in availing the CENVAT Credit......
October 13, 2015 Case Laws Central Excise

Levy of SAD - 100% EOU - DTA Clearances - in case of inter-unit stock transfers of the final product, the demand of SAD cannot be held sustainable even though no VAT or.....
October 13, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - it is unfortunate that for a small amount of ₹ 92,111/-, the appellant has been fighting the case for about last 20 years. - AT
October 13, 2015 Case Laws Central Excise

Packing activity - first time packing - chemicals brought in tankers can never be termed as brought in bulk packs. - the activity undertaken by the assessee in filling......
October 13, 2015 Case Laws Customs

DTA sale by 100% EOU - wastage in production from Imported Blocks - Challenge the limit of disposal of reject/scraps - Revenue allowed only 2% - Development Commissioner....
October 13, 2015 Case Laws Customs

Principle of natural justice - it was contended that they have preferred appeal only against addition of royalty amount ordered by the adjudicating authority whereas the....
October 13, 2015 Case Laws VAT and Sales Tax

Levy of sales tax on banks - Dealer or not - whether a bank, which holds hypothecation of vehicles in their favour, would be a dealer within the definition of the......
October 13, 2015 Case Laws Income Tax

Tax relief u/s 90 - the argument that in the absence of an agreement between India and the State, the benefit of Section 90 is not available to the assessee is ex-facie....
October 13, 2015 Case Laws Income Tax

TDS u/s 194C - payment of transportation of goods - sub-contracting - scope of the term 'Work' - payments made to each lorry owner exceeded ₹ 50,000 - assessee......
October 13, 2015 Case Laws Income Tax

Deduction U/s. 10B - extra ordinary income - incomes of extraordinary nature are to be excluded and further extraordinary events in any company also make it......
October 13, 2015 Case Laws Income Tax

Superannuation contribution in respect of a promoter Managing Director - it is exclusively incurred for the purpose of business - assessee has deducted tax at the time......

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N: Land Customs Stations and Routes for import and export of goods by lan...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register