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Highlights / Annotations / Catch Notes For October

Home Highlights October

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Showing 4801 to 4850 of 6237 Records

1 ....93 94 95 969798 99 100 101........ 125

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....
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......

1 ....93 94 95 969798 99 100 101........ 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...