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Highlights / Annotations / Catch Notes For October of 2015

Home Highlights October October 2015 Year 2015

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Showing 451 to 500 of 594 Records

1 ....6 7 8 91011 12

October 7, 2015 Case Laws Central Excise

Valuation - Undervaluation of goods - It has come on record that the merchant manufacturers were disclosing lesser value. It has also come on record that this fact was.....
October 7, 2015 Case Laws Central Excise

Extended period of limitation - in a previous case involving the same issue, demand was dropped - Therefore, all relevant facts were within the knowledge/ notice of the.....
October 7, 2015 Case Laws Central Excise

Classification of printed thermal paper rolls - description of the work done by the assessee makes it clear that it is the printing which it is undertaking and,......
October 7, 2015 Case Laws Central Excise

Valuation - Principal of natural justice - demand based of statement of dealers - It was not for the Tribunal to have guesswork as to for what purposes the appellant......
October 7, 2015 Case Laws Central Excise

100% EOU - Benefit of Notification No. 8/97-CE dated 01.03.1997 - Concessional rate of duty - Catalyst which retains its character, remains outside the end product,......
October 7, 2015 Case Laws Central Excise

Reversal of CENVAT Credit - goods destroyed in the fire - goods were admittedly work-in-progress, in which case, no reversal of credit is justified. - AT
October 7, 2015 Case Laws Central Excise

Return of goods - Rule 16 of the Central Excise Rules - the finding that repair of transformers amounts to manufacture is totally wrong finding in respect of clearance......
October 7, 2015 Case Laws Central Excise

Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be......
October 7, 2015 Case Laws Central Excise

Refund of unutilized CENVAT Credit - even though the appellant is not an exporter but the goods were cleared under the notification No. 43/2001, which is intended for......
October 7, 2015 Case Laws Customs

Denial of benefit of Notification - Adjudicating Authority denied the benefits of the exemption Notification on the ground that the benefit of the exemption notification....
October 7, 2015 Circulars Income Tax

For the period prior to assessment year 2014-15, the High Court held that the distance between the municipal limit and the agricultural land is to be measured having......
October 7, 2015 Case Laws Companies Law

Approval of Winding Up Petition for non-satisfaction of the award – There is no warrant to deprive a creditor with a decree of foreign Court and the same can also file a....
October 7, 2015 Case Laws Income Tax

Applicability of Section 115JB in respect of foreign company which does not have any Permanent Establishment (PE) in India - An appropriate amendment to the Income Tax.....
October 7, 2015 Case Laws Income Tax

TDS liability on forfeiture of advance security against rent - When assessee made the payment of refundable security, as per circular, he was not supposed to deduct the.....
October 7, 2015 Case Laws Income Tax

Nature of Sum receive from TELCO - exploitation of the commercial assets of the Assessee which are integral to the running of the business - It would be erroneous to......
October 7, 2015 Case Laws Income Tax

Entitlement to deduction under Section 24(b) and 80C - once it is held that the assessee had not borrowed any capital for the purchase of the property, the assessee was.....
October 7, 2015 Case Laws Income Tax

Depreciation on the closed units for last 8 years - although the production is suspended but the other activities of the units are being carried out - claim of depreciation allowed - AT
October 7, 2015 Case Laws Income Tax

Treatment to loss - set-off of loss - As per guidelines issued by the RBI, every NBFC is required to maintain liquid assets including investment in shares, stocks,......
October 7, 2015 Case Laws Income Tax

Assessment order passed u/s 144C(2) - The assessee did not file the objections before the DRP within the prescribed time and therefore, the objections are not......
October 7, 2015 Case Laws Income Tax

Interest paid to partners disallowed - The assessee has not furnished any evidence with reference to advancement of capital - claim of interest u/s 40(b) cannot be allowed - AT
October 7, 2015 Case Laws Income Tax

Levy of penalty u/s 221(1) - Assessee did not pay self-assessment tax but filed return of income on due date - Penalty under section 221(1) is not automatic and......
October 7, 2015 Case Laws Income Tax

The payment was admittedly made for copyright / literary work; hence it has to be considered as royalty. Hence, the assessee is liable for deducting tax u/s 194J -......
October 7, 2015 Case Laws Income Tax

Disallowance u/s 40b(v)(2) - remuneration to partners was determined as per the book profit shown in profit and loss account including interest from bank FDRs and income....
October 7, 2015 Case Laws Income Tax

Taxability of interest income in case of Joint Bank Account - for all purposes that was operated by son and not by the assessee. - No income would be taxable in the......
October 7, 2015 Circulars Income Tax

Rule 9A does not apply to abandoned feature films and that the expenditure incurred on such abandoned feature films is not to be treated as a capital expenditure. The......
October 6, 2015 Case Laws Service Tax

Refund / Rebate under Rule 5 of Export Service Rules, 2005 - Activity of providing Telecommunication service to their customers/clients of Foreign Telecom Operator......
October 6, 2015 Case Laws Service Tax

Revenue having complied with the Tribunal's order and granted refund partially, has withheld the interest claim on a possible realisation that if this is also awarded......
October 6, 2015 Case Laws Service Tax

Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -....
October 6, 2015 Case Laws Service Tax

Business Auxiliary Service - Arrangement of loans from various banks to customers - Receipt of commission - extended period is not invokable in the present case. -......
October 6, 2015 Case Laws Central Excise

Manufacture - customization of the already built up motor vehicle - he activity of customization carried out by the respondent does not fall under the four corners of......
October 6, 2015 Case Laws Central Excise

Manufacture of Plastic Pallets - Captive consumption of pallets - the pallets are clearly eligible for exemption under Notification No. 67/95-CE dated 16.3.1995 for......
October 6, 2015 Case Laws Central Excise

SSI Exemption - since the brand name owners of the brand names affixed on the containers had not been identified in the sense that the statutory certificate of the......
October 6, 2015 Case Laws Central Excise

Claim of interest on refund - delayed refund has been sanctioned u/s 11B - there was no fault on the part of the appellants and the appellants were not responsible for.....
October 6, 2015 Case Laws Central Excise

Valuation - price escalation - levy of interest on differential duty - No doubt, some additional amount is received thereafter, on account of price escalation. However,.....
October 6, 2015 Case Laws Central Excise

Denial of concessional rate of duty - Tribunal has decided the case in favour of the assessee by observing that clearing of goods with payment of excise duty with......
October 6, 2015 Case Laws Central Excise

The process of cutting betel nuts into small pieces and addition of essential/non-essential oils, menthol, sweetening agent etc. did not result in a new and distinct......
October 6, 2015 Case Laws Central Excise

MRP based Valuation of goods - Revenue, for the purposes of excise duty, valued the said goods taking the maximum of the three MRPs mentioned on the packaging. This is.....
October 6, 2015 Case Laws Central Excise

Benefit of CENVAT credit of duty paid on various capital goods - anything used for managing the tobacco beetle infestation is required to be considered as an input......
October 6, 2015 Case Laws Central Excise

Availment of CENVAT Credit - supplementary invoices - CENVAT Credit taken by the Appellant on the strength of supplementary invoice issued by their sister unit cannot be....
October 6, 2015 Case Laws Central Excise

CENVAT Credit - Capital goods - it is clearly evident from the records that these items were used as components of Match Plates, Moulding Boxes, Sand Mixers, Conveyor......
October 6, 2015 Case Laws Central Excise

Duty demand - Clandestine removal of goods - Shortage of goods - appellant is liable for excise duty and it is restricted to actual shortage of 102.476 MTs found short......
October 6, 2015 Case Laws Customs

In the present case the licences/scrips were transferred to the appellant importers who had no knowledge of the misrepresentation by the exporters in obtaining them. The....
October 6, 2015 Case Laws Customs

Import made under DEPB scheme, of the goods which are fully exempt from payment of Customs duty and therefore, no Customs duty is levied and collected. The Education......
October 6, 2015 Case Laws Customs

Pre-shipment inspection – Recovery of live bomb shells – There is no evidence on record to hold that appellant was aware that waste and scrap imported by them contained.....
October 6, 2015 Case Laws Customs

Amendment of prayer for relief in the appeal – Prayer to re-export seized goods – Since period of five years were lapsed from date of first import under Bill of Entry,.....
October 6, 2015 Case Laws VAT and Sales Tax

Levy of interest - GVAT - tribunal confirmed the demand of interest without considering the heavy amount of refund, due for the previous period, available for......
October 6, 2015 Case Laws Income Tax

Mode of service of notice u/s 143(2) - scrutiny assessment - Tribunal has rightly observed that the Assessing Officer has failed to adopt the proper mode of service of......
October 6, 2015 Case Laws Income Tax

Levy of penalty under Section 271D - Whether the Tribunal is correct in concluding that the provisions of Section 269SS of the Act were attracted to the transactions......
October 6, 2015 Case Laws Income Tax

Rectification of mistake - set off of the carry forward business loss denied - the issue as to whether the said income earned by way of interest on Fixed Deposits,......
October 6, 2015 Case Laws Income Tax

Claim of exemption u/s 10(38) on long term capital gain from sale of shares - AO only on extraneous considerations and presumptions & surmises has concluded that......

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