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Highlights / Annotations / Catch Notes For October of 2015

Home Highlights October October 2015 Year 2015

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Showing 551 to 594 of 594 Records

1 ....8 9 10 1112

October 3, 2015 Case Laws Customs

100% EOU - Development Commissioner has penalized appellant for non-fulfilment of export obligation committed by him and also for reason that they have not achieved......
October 3, 2015 Case Laws Customs

Special Additional Duty – Refund - invoices do not bear declaration regarding non-admissibility of Cenvat credit by buyers - appellant was neither registered dealer......
October 3, 2015 Case Laws Customs

Retrospective Imposition of ADD – date of presentation of bill of entry is relevant date for purpose of determining applicable rate of duty - As applicant has already......
October 3, 2015 Case Laws VAT and Sales Tax

DVAT - Since the impugned notice of default assessment of tax and interest and the impugned notice of assessment of penalty dated 01.04.2015 have been issued beyond the.....
October 3, 2015 Case Laws VAT and Sales Tax

Levy of penalty on the Appellant Assessee under Section 86(10) of the DVAT Act without issuing notice to the Assessee - order is unsustainable in law and is hereby set aside - HC
October 3, 2015 Case Laws Companies Law

Recovery of debts - period of limitation – Petitioner failed to prosecute its civil and company law rights with due care and diligence - Petition accordingly would stand dismissed - HC
October 3, 2015 Case Laws Income Tax

Disallowance of commission paid to two Managing Directors u/s 36(1) (ii) - The provision u/s 263 of the Act does not give powers to the Commissioner to make enquiry......
October 3, 2015 Case Laws Income Tax

Unexplained investment - payments were made after registration of the sale deed - as the payments were made after the end of the relevant FY i.e. FY 2007-08, such......
October 3, 2015 Case Laws Income Tax

TDS u/s 194LA - As there is no compulsory acquisition and the acquisition is by a mutual agreement as contended by the assessee corporation, therefore, to the extent of.....
October 3, 2015 Case Laws Income Tax

Deduction u/s 80-P - what is provided under the statute cannot be denied by means of a circular and, thereby, deny the benefit to the assessees - as long as the......
October 3, 2015 Case Laws Income Tax

Penalty u/s 272A(2)(c) - Non-issuance of TDS certificate in time - assessee was under bonafide belief that once the tax has not been deposited to the Government account....
October 3, 2015 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment exceeding ₹ 20,000 - assessee had no bank account at Cuttack and seller was insisting for cash payments - genuineness of......
October 3, 2015 Case Laws Income Tax

Rectification of mistake u/s 154 - period of limitation - the said order has not been passed to rectify any apparent mistake but was passed to give complete effect to......
October 3, 2015 Case Laws Income Tax

TDS - reversal of provision made - later TDS deducted on actual basis - C AO was also not correct in levying interest up to the date of order while accepting that the......
October 3, 2015 Case Laws Income Tax

Disallowance made u/s. 14A - Once, the assessee has kept the shares as stock in trade, the rule 8D of the Rules will not apply - AT
October 3, 2015 Case Laws Income Tax

Nature of non refundable deposit received - the deposited amount still belonged to the members - The amounts deducted from the cane price towards the non-refundable......
October 3, 2015 Case Laws Income Tax

Revision u/s 263 - erroneous and prejudicial to revenue order - assessee himself admitted of having earned pension income. That being so, how and under what......
October 2, 2015 Case Laws Service Tax

Denial of CENVAT Credit - inclusive part of the definition of input service - Even services like advertising, market and research, which are undertaken to attract......
October 2, 2015 Case Laws Service Tax

GTA service - vide Section 68(2) read with Rule 2(l)(d)(v) in respect of certain categories of service recipients the liability to pay Service Tax has been fastened on......
October 2, 2015 Case Laws Service Tax

Taxable service of “erection, commissioning or installation service”, when provided in relation to transmission of electricity/electrical energy would be covered by the.....
October 2, 2015 Case Laws Service Tax

Denial of CENVAT Credit - if the service tax has been paid treating the same as Business Auxiliary Service the assessee cannot be denied the benefit of service tax......
October 2, 2015 Case Laws Central Excise

Review petition against order previous order passed [2015 (9) TMI 403 - BOMBAY HIGH COURT] - Our conclusion may be or may not be erroneous. However, we cannot......
October 2, 2015 Case Laws Central Excise

Classification of goods - appellant's "Polyester Hologram Excise Label" produced out of stamping foil (transfer foil) is rightly classifiable under chapter 49 of CETA......
October 2, 2015 Case Laws Central Excise

Adjustment of interest amount with the refund - Even if the interest amount was recoverable from the appellant, the appellant should at least have been intimated about.....
October 2, 2015 Case Laws Central Excise

100% EOU - If it is not possible (because of common storage tank) for the appellants to conclusively demonstrate that duty paid diesel only was used for generating......
October 2, 2015 Case Laws Central Excise

Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is......
October 2, 2015 Case Laws Central Excise

Valuation of goods - Pre-Delivery Inspection (PDI) charges recovered at the instance of the buyer are not includible in the assessable value and accordingly appeal filed....
October 2, 2015 Case Laws Customs

Denial of refund claim - we appreciate difficulty of appellant as to filing of original documents for the reason advanced by appellant and no leviability of Cess. - But....
October 2, 2015 Case Laws Customs

Levy of CVD on MRP basis - After clearance form Customs, the appellants sold the goods at prices which are different from the MRP declared by them. - even if there are......
October 2, 2015 Case Laws Customs

Classification of calcareous stone – Exemption under Notification 103/2009-Cus – there cannot be two classification for Customs duty and for ITC (HS) purpose - Customs.....
October 2, 2015 Case Laws Customs

Recovery of drawback – Demand made after lapse of seven years – All the time-limits are already over and therefore, impugned demands for recovery of erroneously......
October 2, 2015 Case Laws Customs

Export goods improperly – Use of false and incorrect material – Movement of goods outside Customs area cannot be liable to confiscation - Since role of appellant was......
October 2, 2015 Case Laws VAT and Sales Tax

Denial of input tax rebate - Karnataka VAT - If the assessee is not putting forth a claim for input tax deduction in the return filed in July 2006 nor as he put forth......
October 2, 2015 Case Laws VAT and Sales Tax

Whether L & T 752 vibratory compactor is a 'motor vehicle' or a 'machinery' and therefore, liable to tax under the KTEG Act - Held that:- Under the Scheme of KTEG Act,......
October 2, 2015 Case Laws Income Tax

Extension of the date for filing the income tax returns - While it is true that the powers under section 119 of the Act are discretionary in nature and it is for the......
October 2, 2015 Case Laws Income Tax

Nature of investment - in the nature of trade or not - Assessee had changed the treatment of the shares by treating them as investment instead of stock in trade - ......
October 2, 2015 Case Laws Income Tax

Addition u/s 68 - The funds availed by the Assessee from Richie Rich had been returned several years ago and there was no justification for the AO to insist on a fresh......
October 2, 2015 Case Laws Income Tax

Since the interest paid to HSBC on the loan availed was in the nature of an expenditure wholly and exclusively laid out for the purpose of earning the interest income,......
October 2, 2015 Case Laws Income Tax

Short term capital gain - sale of equity shares through a recognized stock exchange on which STT has been paid, is not in dispute - CIT(A) erred in not allowing the......
October 2, 2015 Case Laws Income Tax

Exemption u/s 11 - the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried......
October 2, 2015 Case Laws Income Tax

Recall the orders after expiry of four years by tribunal either on its own or on the application filed by the Revenue - In all fairness, this Tribunal ought to have......
October 1, 2015 Case Laws Income Tax

Penalty proceedings u/s 271(1)(c) - the issue whether interest income will fall within the "Principle of Mutuality" or not itself was debatable as there were many......
October 1, 2015 Case Laws Income Tax

Registration under sec. 12AA denied - The assessee trust has not so far carried out any substantial activities as proclaimed by them, for want of funds - therefore,......
October 1, 2015 Circulars Income Tax

The returns of income and audit reports u/s 44AB due for e-filing by 30th September, 2015 may be filed, across the country, by 31st October, 2015 - CBDT - Previous orders withdrawn

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