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Highlights / Annotations / Catch Notes For October of 2015

Home Highlights October October 2015 Year 2015

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Showing 501 to 550 of 594 Records

1 ....7 8 9 101112

October 6, 2015 Case Laws Income Tax

Depreciation on energy saving devices - as depreciation claimed by assessee is in terms with the statutory provisions, AO was not justified in interfering with the same. - AT
October 6, 2015 Case Laws Income Tax

Rebate & discount expenses - the bills were issued on Maximum Retail Price (MRP) and the discount was given through self made vouchers because there was no such......
October 6, 2015 Case Laws Income Tax

Penalty for failure to furnish annual information return - no appeal is provided under the Act against the penalty levied under section 271FA of the Act. Hence, the......
October 6, 2015 Case Laws Income Tax

Method of accounting - income recognition - Addition made on estimation basis on construction of housing projects - CIT(A) cannot substitute his assessment to say that.....
October 6, 2015 Case Laws Income Tax

Income from house property - one is self occupied property and second is vacant property - AO has applied ALV at 7% of book value of the property and computed deemed......
October 6, 2015 Case Laws Income Tax

In assessment year 2002-03 the total contribution to the pension fund during the year was ₹ 1.22 crores out of which ₹ 22,89,137/- were actually disbursed to....
October 6, 2015 Case Laws Income Tax

The Indian branch of the VIPL is not dependent agent of VGCs and therefore, it does not constitute PE for various Varian companies in India, as per Article 5(4) 5(5),......
October 5, 2015 Case Laws Service Tax

Club membership - the Membership fee, Annual fee and other charges received from members from time to time be liable for Service Tax. - Refundable security deposit and.....
October 5, 2015 Case Laws Service Tax

Renting of vacant land by way of lease or licence (irrespective of the duration or tenure), for construction of a building or a temporary structure for use at a later......
October 5, 2015 Case Laws Service Tax

Industrial construction service - Painting of walls of the floor of commercial building would fall under industrial construction service and being in the nature of......
October 5, 2015 Case Laws Service Tax

Denial of cenvat credit - GTA services - credit availed by the appellant as a recipient of GTA services discharged by their registered office and distributed to the......
October 5, 2015 Case Laws Service Tax

Denial of CENVAT Credit - invoice issued in the name of head office and endorsed to the appellant’s unit - Revenue has not made out a case that the appellant had availed....
October 5, 2015 Case Laws Central Excise

Denial of CENVAT Credit - whether CENVAT credit of duty paid on Trolleys, used in the assembly line of ACs, is admissible to the appellant or not - cenvat credit is......
October 5, 2015 Case Laws Central Excise

Duty demand - Assessee wrongly claiming exemption under Notification No.8/2002, dt.01.03.2002 - extended period of limitation - declared in the RT 12 return - claim of.....
October 5, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Credit availed on detergent soap which was supplied free along with detergent powder - MRP based valuation - credit was rightly allowed - AT
October 5, 2015 Case Laws Central Excise

Demand of interest - CENVAT Credit - inter unit transfer - revenue neutral situation - period of limitation - e appellants are not liable for demand of interest and also....
October 5, 2015 Case Laws Central Excise

Denial of cenvat credit - whether CVD credit availed by the appellant on T.R.6 challan is a valid documents for availing the credit of CVD paid by the appellant on the......
October 5, 2015 Case Laws Customs

Enhancement of value as per DOV alert – Consent given by CHA – appellant agreed for same and paid duty at enhanced value without any protest/objection - subsequent......
October 5, 2015 Case Laws Customs

As imports under ITC(HS) 89.08 are free without any restrictions, therefore, such MGO/HSD contained in vessels brought in for breaking up, cannot be held as liable for......
October 5, 2015 Case Laws Customs

Mis-declaration of Value – validity of statement - Law is settled that customs officers not being police officers evidence recorded under section 108 of Act cannot be......
October 5, 2015 Case Laws VAT and Sales Tax

Input tax credit - it is not necessary that the Assessees have to be dealers in the same commodity, i.e. the DEPB scrips - As long as it is shown that use of the DEPB......
October 5, 2015 Case Laws VAT and Sales Tax

Benefit of input tax credit (ITC) on Packing material - finished goods were stock transferred - Appellant is not entitled to the benefit of ITC in respect of packing......
October 5, 2015 Case Laws Income Tax

Computation of the taxable income u/s 44BB - The service tax is not an amount paid or payable, or received or deemed to be received by the Assessee for the services......
October 5, 2015 Case Laws Income Tax

Direction for special audit - an order under Section 142(2A) cannot be passed on the basis of the seized material unless the assessee failed to produce books of......
October 5, 2015 Case Laws Income Tax

Rejection of Books of Account - The Assessing Officer was unable to pinpoint as to any specific defect noticed during course of the proceedings except that the Books of.....
October 5, 2015 Case Laws Income Tax

Non deduction of TDS u/s 194A - additions u/s 40(a)(ia) - payee has taken the amount in computing its income and paid tax thereon - the proiviso that was inserted w.e.f....
October 5, 2015 Case Laws Income Tax

TDS liability on advertisement - There is no contract between the assessee and these two payee firms for providing any space/land/building, machinery etc. so as to fall.....
October 5, 2015 Case Laws Income Tax

Addition made on account of performance related pay provisions to directors and staff - ascertained liability - there is no reason for disallowing the expenses claimed.....
October 5, 2015 Case Laws Income Tax

Addition made towards “provision for lease equalization charges” while computing the book profit of the assessee for the purpose of determining tax U/s.115JB - the “Book....
October 5, 2015 Case Laws Income Tax

Taxing the compensation received - whether be taxed as Capital Receipt? - the fact that the land has remained with the assessee and that the assessee in future may earn.....
October 5, 2015 Case Laws Income Tax

Reopening of assessment - explanation 2 to section 153 - It is nowhere held by the Tribunal that the income of the assessee is relatable to any other assessment year. -....
October 5, 2015 Case Laws Income Tax

Penalty u/s.271(1)(c) - assessee has not offered interest income for tax due to wrong interpretations of the provisions of the Act and not on account of deliberate......
October 4, 2015 Case Laws Customs

Failure to mention Advance License Number in Bills of entry – Denial of advance license scheme – appellants are eligible for conversion of all nine shipping bills from.....
October 4, 2015 Case Laws VAT and Sales Tax

Legality and validity of order on the basis of the audit report - same authority to issue the audit report and pass the assessment order - principle of natural justice......
October 4, 2015 Case Laws VAT and Sales Tax

Classification of Keo Karpin Baby oil as cosmetic or medicine - Rate of VAT - 6% or 12% - product in issue was manufactured under a licence issued under the Act of 1940....
October 4, 2015 Case Laws VAT and Sales Tax

Principle of promissory estoppel - Once the Government had given a promise to give exemption of the entry tax in order to give thrust to industrial growth and in fact......
October 4, 2015 Case Laws VAT and Sales Tax

Validity of circular - clarification runs counter to meaning of the expression "textile" including "artificial silk" given by Supreme Court. - the clarification could......
October 4, 2015 Case Laws VAT and Sales Tax

Classification of HDPE/PP Woven Fabric - Whether Artificial silk - Rate of VAT - HDPE woven fabric falls within entry 51 of Schedule B of Haryana VAT Act, 2003 and is......
October 4, 2015 Case Laws Income Tax

The nature of receipts in the hands of assessee is income being surplus in its account held with the Venture Capital Company distributed to assessee at the time of......
October 4, 2015 Case Laws Income Tax

Disallowance of foreseeable losses - Provision for foreseeable losses debited by the assessee in the Profit & Loss Account, is not a contingent liability so as to be......
October 4, 2015 Case Laws Income Tax

Addition made in respect of share capital contribution received - The proviso in section 68 has been inserted w.e.f.1.4.2013 and therefore, the onus to prove the nature.....
October 4, 2015 Case Laws Income Tax

Disallowance for payments in respect of remuneration and interest on capital paid to the partners - disallowance under section 184(5) comes into play not as a result of.....
October 4, 2015 Case Laws Income Tax

Disallowance of interest expenses - direct nexus - If the amount so taken from the parties was not utilized for the purpose of making fixed deposit where from the......
October 4, 2015 Case Laws Income Tax

Transfer Pricing adjustment - the method adopted by the TPO is slightly better than the method adopted by the assessee. More so when the allocation by the assessee is......
October 4, 2015 Case Laws Income Tax

Levying penalty u/s. 271(1)(c) - A return is not only an ordinary documentary. Assessees have to verify the returns and declare that details furnished are true.......
October 3, 2015 Case Laws Service Tax

Rate of tax - whether service tax was required to be paid @ 8% when services were rendered or @ 10.2% rate of service tax prevailing on the date of rendering of service.....
October 3, 2015 Case Laws Central Excise

Demand of interest on reversal of cenvat credit - Reversal of CENVAT credit if goods are not returned from the Job worker within 180 days - before utilisation of credit.....
October 3, 2015 Case Laws Central Excise

Refund claim of unutilized credit towards export of goods - Sanction of partial claim and denial of input credit involved relates to physical stock of raw material -......
October 3, 2015 Case Laws Central Excise

Captive consumption - Revenue, contended that use of tin containers for packing of soya oils cannot be held consumption of goods in the manufacture of the specified......
October 3, 2015 Case Laws Central Excise

Rate of duty @1% subject to non-availment of cenvat credit - Notification no/ 1/2011 - appellants had not taken credit of duty paid on inputs or tax paid on services at....

1 ....7 8 9 101112

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