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Highlights / Annotations / Catch Notes For October of 2015

Home Highlights October October 2015 Year 2015

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Showing 351 to 400 of 594 Records

1 ....4 5 6 789 10 11 12

October 13, 2015 Case Laws Income Tax

Bogus commission - at the admitted fact consistently on record is that the commission has been paid to the persons after deduction of tax at source by way of account......
October 13, 2015 Case Laws Income Tax

Registration U/s 12AA denied - trustee has given absolute power to dissolve the Trust and utilize the income as per his sweet will. Prima facie, it appears that Dr.......
October 13, 2015 Case Laws Income Tax

TDS u/s 194A - amount payable towards loan debited in direct expenses under minor head “excess payment refund" - no fault can be found on the part of the AO for treating....
October 13, 2015 Case Laws Income Tax

Eligibility of deduction u/s.10A - CIT(Appeals) has cast serious aspersions on the veracity of Audit Report filed along the alleged manual return. - Since the assessee.....
October 13, 2015 Case Laws Income Tax

Assessment of commission income of providing accommodation entires - CIT(A) estimated the income @5% out of Hawala transactions - an estimate of 2.5% of the total......
October 13, 2015 Case Laws Income Tax

TPA - the income from settlement of patent infringement cannot become part of operating revenues either on bulk drug manufacturing (API) segment or on product......
October 12, 2015 Case Laws Service Tax

Delay in passing order - Recovery of service tax - sitting on files and for months together and sometimes beyond the financial year is, thus, not conducive to the......
October 12, 2015 Case Laws Service Tax

Denial of benefit of abatement - GTA service - When Notification No. 1/2006-ST talks of not taking of Cenvat credit on input services taken by the transporter then it is....
October 12, 2015 Case Laws Service Tax

Job work - whether manufacturing of medicines containing alcohol amounts to manufacture and liable for service tax under business auxiliary services or not – Service......
October 12, 2015 Case Laws Central Excise

Levy of penalty u/s 11AC read with Rule 15 - Availment of inadmissible CENVAT Credit was reversed on pointing out by the department - this amount has not been......
October 12, 2015 Case Laws Central Excise

Denial of rebate claim - Export of manufactured goods - excise duty paid both on the inputs and on the manufactured product - Rule 18 - exporters/appellants are entitled....
October 12, 2015 Case Laws Central Excise

Cenvat credit - supplier paid the amount on exempted goods as reversal of credit under Rule 6(3) and shown the same on the Invoice as duty of excise - credit is not......
October 12, 2015 Case Laws Central Excise

Valuation - advertisement by the dealers cannot be called as advertisements for the manufactured goods but are advertisements of the dealer - the said amount cannot be......
October 12, 2015 Case Laws Customs

Over valuation of items imported - Consignment of CD ROMs declared as computer software – Declaration of price in the Bill of Entry was correct and goods are wholly......
October 12, 2015 Case Laws Customs

Claim for Refund of Penalty – Once the orders-in-original have been set aside, the Respondent has no authority to retain the amounts deposited by the petitioners towards....
October 12, 2015 Case Laws Customs

Mis-declaration of country of origin - No dispute arise about the fact that goods in question were not dutiable goods, by virtue of the exemption notification - since......
October 12, 2015 Case Laws Customs

Failure to fulfil obligation of Custom Broker – Suspension of broking license – only upon establishing/determining whether impugned goods are steel strips or metal......
October 12, 2015 Case Laws Customs

Mis-declaration of goods – declaration of import as Diethyl Hexyl Pthalate (DEHP) instead of Di-Octyl Pthalate (DOP) – technical literature shows that DOP and DEHP are......
October 12, 2015 Case Laws Income Tax

Computation of MAT tax liability - the tax liability arising under normal provisions of the Act and u/s 115JB of the Act should be compared before allowing rebate u/s 88E - AT
October 12, 2015 Case Laws Income Tax

Revision u/s 263 - since the Revenue had accepted similar transactions in the past and had allowed a view to sustain for several years, an exercise under Section 263 of.....
October 12, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The break up of different kinds of loans and advances indicated by the said Finance Company in its balance sheet was for its convenience......
October 12, 2015 Case Laws Income Tax

Validity of reopening of assessment - receipt of accommodation entry - the basic requirement that the AO must apply his mind to the materials in order to have reasons to....
October 12, 2015 Case Laws Income Tax

Validity of reassessment proceedings initiated against a dead person after his death - liability of the legal representative - the notice issued to the petitioner as......
October 12, 2015 Case Laws Income Tax

The payment made by the appellant for carrying out entire operation and maintenance of power plant cannot be treated as fees for professional/technical services,......
October 12, 2015 Case Laws Income Tax

Difference in job work receipts - The disclosure was strictly in conformity with the applicable AS-1 issued by ICAI and GAAP also. Many a times, the job work receipts......
October 12, 2015 Case Laws Income Tax

Legality of order passed U/s 147 - addition on account of alleged unexplained sundry creditors - AO should have collected the information from the creditors directly to.....
October 12, 2015 Case Laws Income Tax

Penalty U/s 271(1)(c) - The assessee was availing expert opinion on taxation matter as he was filing return since long and had number of businesses - claimed deduction......
October 12, 2015 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - Addition on account of income from Samudaik Bhawan after allowing expenses - use of Samudaik Bhawan and Fitness Centre....
October 12, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - disallowance of loss - Except non production of books, no reason or basis whatsoever has been assigned by authorities below in......
October 12, 2015 Case Laws Income Tax

Rejection of books of accounts - addition made for suppression of turnover - there was no occasion or instances of this nature pointed out by the AO in the assessment......
October 12, 2015 Case Laws Income Tax

Capital gain - exchange of flats - assessee has exchanged the existing flat with a new flat plus compensation amount. Under sec. 2(47) of the Act, the expression......
October 12, 2015 Case Laws Income Tax

Computation of Capital gains - valuation of land as on 1.4.31981 - AO has simply adopted the value determined by the DVO - Registered Valuer has determined almost the......
October 12, 2015 Case Laws Income Tax

TDS - Late furnishing of Form 15G/15H - When assessee was well aware that recipients had no taxable income, just because the declarations in Form 15G/H were obtained......
October 11, 2015 Case Laws Central Excise

Duty demand u/s 11A - the petitioner / director is not liable to be proceeded against for the recovery of Government dues pertaining to the company. - HC
October 11, 2015 Case Laws Central Excise

Condonation of delay - Delay of 175 days - CA did not performed his obligations - Alternate arrangements caused delay - we are satisfied to condone the delay and direct.....
October 11, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - The sole contention of the appellant was that they had deposited the duty under protest and that they had not passed on the.....
October 11, 2015 Case Laws Central Excise

Refund claim - Even if it is shown on the 'expense side' that does not mean that the presumption that the burden has been passed to the consumer can be raised - Revenue.....
October 11, 2015 Case Laws Central Excise

Denial of CENVAT Credit - whether the manufacturer is entitled to claim credit for the duty paid by the job worker or not - Held Yes - The original authority and the......
October 11, 2015 Case Laws Central Excise

The circular instructions are binding on the department and in pursuance of circular instructions only, the order impugned before appellate authority was passed and that....
October 11, 2015 Case Laws Central Excise

Duty demand u/s 11D - In terms of Section 11D of the Act, the demand can only be made from the manufacturer of the goods and if any duty amount is collected in any......
October 10, 2015 Case Laws Service Tax

Assessees were given a lumpsum contract of carrying out the job in the factory premises of Amitasha Enterprises. This activity will not be covered under the category of.....
October 10, 2015 Case Laws Central Excise

Denial of SSI Exemption - Use of third person brand name - there was scope for doubt in the mind of assessee regarding availability of SSI exemption and hence the longer....
October 10, 2015 Case Laws Central Excise

Area based exemption - a factory manufacturing more than one commodity in different sections, has to be treated as consisting of more than one manufacturing unit - for.....
October 10, 2015 Case Laws Central Excise

Area based exemption - the availability of more credit does not benefit an assessee in any manner and, on the contrary, reduces the refund available to him in terms of......
October 10, 2015 Case Laws Central Excise

Valuation - inclusion of freight in the transaction value - place of removal - When the goods were handed over to the transporter, the respondent had no right to the......
October 10, 2015 Case Laws Central Excise

Interpretation of exemption notification - Even if there is a doubt, which was even accepted by the assessee, it has to be strict interpretation and in case of doubt,......
October 10, 2015 Case Laws Central Excise

Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - Assessee was producing RMC and the exemption notification exempts only CM and the two products.....
October 10, 2015 Case Laws Customs

Procurement of goods without valid documents – Appellant-firm has already paid duty during investigation and there is no sufficient materials available on record for......
October 10, 2015 Case Laws Customs

100% EOU - HSD had been procured from M/s. ESSAR Oils who had imported the same and cleared the same for warehousing. - Demand of differential duty - duty should have......
October 10, 2015 Case Laws Customs

Reduction in value of goods in subsequent MoA – At time of import, price was available on basis of MoA of agreement and there is no material placed by appellant for......

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