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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4701 to 4750 of 6237 Records

1 ....91 92 93 949596 97 98 99........ 125

October 9, 2015 Case Laws Central Excise

Recovery of erroneous refund of unutilized cenvat credit - period of limitation - when there is a limitation provided under the notification, the period mentioned under.....
October 9, 2015 Case Laws Central Excise

CENVAT Credit - No evidence could be brought on record that the main appellant and its Director were aware that inputs received was as a result of an activity not......
October 9, 2015 Case Laws Central Excise

CENVAT Credit - removal of capital goods after use - removal of cylinders/rollers which are used in printing of packaging materials - demand is restricted to the extent....
October 9, 2015 Case Laws Central Excise

Duty demand / Reversal of cenvat credit - Bagasse is only an agricultural waste and residue, which itself is not the result of any process. - cannot be treated as......
October 9, 2015 Case Laws Customs

Valuation - inclusion of consideration paid for technical information provided - post importation activity – cost is incurred after the importation of the goods - Not to....
October 9, 2015 Case Laws Customs

Denial of benefit of Exemption from SAD - import of pig hair bristles which were exempted from sales tax - benefit of exemption Notification No. 34/98-Cus not available - SC
October 9, 2015 Case Laws Customs

Amendment of Invoice – Demand of differential duty – Appellant being EOU eligible to import goods without payment of duty and considering terms of payment and......
October 9, 2015 Case Laws Income Tax

Reopening of assessment - Petitioner having participated in the re-assessment proceedings in pursuant to issuance of notices u/s 143(2), the impugned orders were passed.....
October 9, 2015 Case Laws Income Tax

Liability to deduct tax at source u/s 194LA or u/s 194IA - payments of compensation for acquisition of land - income is exempted in the hands of recipients - No TDS liability - HC
October 9, 2015 Case Laws Income Tax

Additional depreciation on plant and machinery - The provisions of section 32 of the Act do not provide for carry forward of the residual additional depreciation, if any. - AT
October 9, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - during survey, assessee has made voluntary surrender on account of sundry creditors and returned the additional income in the return of....
October 9, 2015 Case Laws Income Tax

Rejection of books of accounts - It was not the directors of the assessee company who were individually responsible for furnishing the accounts of the respective......
October 9, 2015 Case Laws Income Tax

Conversion of capital assets into stock in trade - colourable device - short term capital loss v/s business loss on sale transaction of gold - assessee will be entitled.....
October 9, 2015 Case Laws Income Tax

Reopening of assessment - validity of notice - reopening of assessment by the Assessing Officer for the purpose of scrutiny of dividend income, capital loss or household....
October 9, 2015 Case Laws Income Tax

Addition made on account of excise duty not included in the closing stock of the finished goods - Though there might be levy under section 3 of the Excise Act, yet......
October 8, 2015 Case Laws Service Tax

Default in availing benefit of Service Tax Voluntary Compliance Encouragement Scheme 2013 – Admitted tax dues not remitted and deposited even under the scheme, the......
October 8, 2015 Case Laws Service Tax

Correctness of quantum of refund granted under Rule 5 of the CENVAT Credit Rules, 2004 – if the revenue wants to reduce the value of the invoices from the export......
October 8, 2015 Case Laws Service Tax

Waiver of penalty imposed under Section 76, 77 & 78 - Considering the ambiguity prevailing on payment of service tax during the relevant period Appellant's contention......
October 8, 2015 Case Laws Central Excise

Delay in sanction of refund claim - Demand of interest - Amounts paid at the time of investigation cannot be denied interest on the grounds that the amount paid was not.....
October 8, 2015 Case Laws Central Excise

Imposition of penalty - In the instant case, duty had already been paid before the issuance of show cause notice. The appellant was therefore entitled to pay 25% penalty only. - HC
October 8, 2015 Case Laws Customs

As the redemption fine as a general principle has a nexus with the margin of profit and the goods were otherwise freely importable, we find the redemption fine to be......
October 8, 2015 Case Laws Customs

Penalty u/s 114(ii) - CHA is not guilty of aiding and abetting. - the CHA had the authorisation which it appears was not produced due to clerical error, but the fact has....
October 8, 2015 Case Laws Income Tax

Provision for transit breakages - There is no reasonable scientific method adopted by the Assessees to estimate the transit breakages so as to justify creating of......
October 8, 2015 Case Laws Income Tax

Application of the petitioners for registration as a “Valuer of Immovable Property” u/s 34AB of the Wealth Tax Act, 1957 rejected - it is not necessary to gain the......
October 8, 2015 Case Laws Income Tax

Interpretation of section 9(1)(vii) and Article 12(4) of the Indo German DTAA - once the fees are not falling within above provisions, then, further question and of......
October 8, 2015 Case Laws Income Tax

Determination of arm’s length price (ALP) - TPA - working capital adjustment has to be allowed based on the working capital requirements of the assessee and the......
October 8, 2015 Case Laws Income Tax

Registration under Section 12AA refused - Whatever may be the correctness or otherwise of the said findings of the learned CIT, it is only the amended objects that have.....
October 8, 2015 Case Laws Income Tax

Entitlement to exemption u/s.11 - Assessee does not driven primarily by desire or motive to earn profits but to do charity through advancement of an object of general......
October 8, 2015 Case Laws Income Tax

Entitlement to exemption u/s 11 - If interest, rent and other income are excluded and compared with the expenditure on operations incurred by the Assessee, it becomes......
October 8, 2015 Case Laws Income Tax

Levy of interest u/s 220(2) - Once the Tribunal’s order is vacated and the original order is revived, the original demand that remained unpaid also gets revived. -......
October 8, 2015 Case Laws Income Tax

Disallowance under section 40(a)(ia) - secondment of employees to the assessee in India - such reimbursement of expenses are not income in the hands of the non-resident.....
October 8, 2015 Case Laws Income Tax

Addition relating to alleged commission / interest - even if the loan provided by the family members of the assessee to Bajaj Group is not actual loan and is only......
October 8, 2015 Case Laws Income Tax

Validity of search warrant - notwithstanding that the authorization for search has been issued in joint names, assessment or reassessment shall be made separately in the....
October 8, 2015 Case Laws Income Tax

Deduction u/s 80IB(4)(iii) - assessee company had leased out the five/four floors to particular tenants, the tenants were carrying on their operation as independent......
October 8, 2015 Case Laws Income Tax

Withholding of taxes u/s 195 - The recipient of commission is non-resident and had no permanent establishment in India. No income had accrued or arisen to the......
October 7, 2015 Case Laws Service Tax

Management Consultant Service -Service rendered, as described by the Appellant, is so sketchy that by the said description it is impossible to classify the said service.....
October 7, 2015 Case Laws Service Tax

Disallowance of Cenvat credit - Input services - Only because the appellant are engaged in the business of dealership of cars also it would be highly incorrect to hold.....
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.....

1 ....91 92 93 949596 97 98 99........ 125

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A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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