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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 101 to 150 of 538 Records

1 234 5 6 7........ 11

November 24, 2015 Case Laws Customs

Whether the item ‘bronopol’ imported by the appellant requires permission as per DGFT notification dated 1.1.2015 - if any insecticide is imported even for......
November 24, 2015 Case Laws Customs

Classification of oxygen sensors - goods do not belong to Chapter Heading 9027. Once their classification under Chapter Heading 9027 is ruled out, they would land up......
November 24, 2015 Case Laws Customs

Refund - the amount of interest paid (@ 15% p.a.) was evidently more than the interest payable (@ 13% p.a.) and consequently the appellants were clearly entitled to......
November 24, 2015 Case Laws Customs

Re-export the containers within six months from the date of their importation - when the appellant himself certifies copies, there should be no reason to reject this......
November 24, 2015 Case Laws Customs

Project Import - Claim of concessional rate of duty - the appellant in being pressure to complete the project in time, deposited the duty and cleared the goods.......
November 24, 2015 Case Laws VAT and Sales Tax

Levy of purchase tax on the Inter State stock transfer effected from warehouse located in SEZ to DTA u/s 12 TNVAT - levy of purchase tax confirmed by the first......
November 24, 2015 Case Laws VAT and Sales Tax

Classification - Levy of VAT - even bitumen after it is transformed into bitumen emulsion is used in the construction of roads for the qualities it has as bitumen. The......
November 24, 2015 Case Laws Income Tax

Addition of amount shown in revised return under the pressure of the department - revised return should relate back to the return originally filed, minus the omissions......
November 24, 2015 Case Laws Income Tax

Addition on account of deferred tax liability - The deferred tax liability was never an item of expenditure in the profit and loss account. Therefore, there is no......
November 24, 2015 Case Laws Income Tax

Deduction u/s 80IC - assessee is merely mixes various ingredients, required for final products, with the help of machineries and the final product/finish product is......
November 24, 2015 Case Laws Income Tax

TDS u/s.194H - Passing of title in the goods is important and determinative of the question whether franchisee was acting as agent or acting on a principal to principal....
November 24, 2015 Case Laws Income Tax

Levy of fee u/s 234E while processing the TDS statement - the intimations issued by the Assessing Officer u/s 200A of the Act are set aside to the extent of levy of......
November 24, 2015 Case Laws Income Tax

Revision u/s 263 - the acceptance of accounting entries as it is without causing enquiries by the Assessing Officer would render the order of assessment erroneous and......
November 24, 2015 Case Laws Income Tax

Addition u/s 40A(3) - direct despot of cash in the bank account of the supplier - supplier acknowledged credited the said cash receipts in the ledger account of the......
November 24, 2015 Case Laws Income Tax

Additions on the basis of 26AS statement - Vodafone deducted tax at source in respect of the vouchers etc and, for whatever reasons, stated, the name of distributor as.....
November 24, 2015 Case Laws Income Tax

Depreciation on Electric Installation used in factory premises to operate various Machinery & Equipments in manufacturing of POY and polyester chips - electrical......
November 24, 2015 Case Laws Income Tax

Penalty u/s 271D and 271E - Return of loan by cash to the sister concern under a bonafide belief that the transaction with sister concerns is not in violation for......
November 24, 2015 Case Laws Wealth-tax

Exemption u/s. 2(ea) of the WT Act - even if the property is utilized for commercial purposes by the tenant, still it is outside the ambit of wealth tax and assessee......
November 23, 2015 Case Laws Service Tax

Import of services - Arrangement Fees and Agent's Bank fees - Amount paid to Mandated Lead Arrangers (MLAs) to procure lenders/lender syndicate for the appellant. -......
November 23, 2015 Case Laws Service Tax

Refund of service tax - developer unit in SEZ - claim of refund prior to the exemption notifications no 9/2009-ST issued - refund allowed - AT
November 23, 2015 Case Laws Service Tax

CENVAT credit - credit on exempted service - non maintenance of separate accounts - failure to exercise the option to avail the provisions of Rule 6(3A) in writing - If.....
November 23, 2015 Case Laws Service Tax

Demand of service tax - appellant (builder) collected an amount from the flat owners which is titled as towards Management, Maintenance or Repair of the premises -......
November 23, 2015 Case Laws Service Tax

Mandap keeper service - we are in no doubt that the said explanation added on 1.6.2007 was merely in the nature of ex abundante cautela and therefore has retrospective.....
November 23, 2015 Case Laws Service Tax

Leviability of service tax - retreading of tyres - Manufacture or management. maintenance and repair service - we uphold the contention of Revenue that the activity of......
November 23, 2015 Case Laws Service Tax

Cenvat Credit - input services - event management services - Services are not related to their output services being Advertisement agency service - The grounds on which.....
November 23, 2015 Case Laws Central Excise

Valuation - Determination of transactional value - manufacturer of LPG selling the product in bulk - appellant has to discharge the excise duty on the transaction value.....
November 23, 2015 Case Laws Central Excise

Denial of benefit of export in case of Deemed export - Notification No. 44/2001-CE (NT) dated 26.06.2001 - Proviso to the said notification have wider amplitude, to......
November 23, 2015 Case Laws Central Excise

Cenvat Credit - Supplementary invoices - one cannot really come to the conclusion that this was a planned operation to extract Cenvat credit. The department could have......
November 23, 2015 Case Laws Customs

Valuation of goods - both engineering & design charges and technical know-how fees are not includible in the assessable value and Rule 9(1)(b)(iv), 9(1)(c) and 9(1)(e)......
November 23, 2015 Case Laws Customs

Duty demand - Fraudulent DEPB Benefit availed by the seller of DEPB - DEPB scrips issued by DGFT is itself genuine, at the time of import and valid till it is set-aside.....
November 23, 2015 Case Laws Customs

Denial of refund claim - Refund of SAD - Issue of Invoices before the date of Bill of Entry - but they had issued the same only after the payment of duty etc. - Refund allowed - AT
November 23, 2015 Case Laws VAT and Sales Tax

Recovery of outstanding sales tax dues of respondent which is in liquidation from the directors as an arrears of land revenue - Violation of principle of natural justice....
November 23, 2015 Case Laws Income Tax

Capital gains on sale of land - Addition u/s 50C - the difference between the valuation for the stamp duty and the actual consideration received by the assessee is less....
November 23, 2015 Case Laws Income Tax

Income from the professional fees - charitable activity - whether the assessee is paying fees to professors and collecting charges from outside parties and net balance......
November 23, 2015 Case Laws Income Tax

Revision u/s 263 - depreciation set off claim - in order to avail Section 32(2) depreciation claim, it is not necessary that the business carried on in the following......
November 23, 2015 Case Laws Income Tax

Exemption u/s 54F - LTCG - The moment a cheque has been issued by a person, in pursuance of a contract of purchase, in our view, it is utilization of funds, as there is.....
November 23, 2015 Case Laws Income Tax

Interest u/s 234B and 234C - In the scheme of demerger, it was not possible for the assessee to estimate the income and pay the advance tax as the scheme was approved......
November 21, 2015 Case Laws Service Tax

Demand of service tax - Manpower Recruitment Service or Supply Agency Service - deputation of employees to other company - demand set aside - AT
November 21, 2015 Case Laws Service Tax

Claim of refund of penalty deposited earlier - it is found that no further tax is found to be recoverable from the respondent assessee - appellant is entitled to the......
November 21, 2015 Case Laws Service Tax

CENVAT Credit - whether Cenvat credit on the telephone Services, availed at the residences of the senior officers of the appellant, is admissible when such bills are......
November 21, 2015 Case Laws Service Tax

Denial of CENVAT Credit - credit of service tax paid on the insurance premium for the policy taken for stocks lying in the foreign warehouses allowed - AT
November 21, 2015 Case Laws Service Tax

Whether the appellant is eligible to avail CENVAT credit of the service tax paid on insurance premium to the Insurance Company for Group Insurance and medi-claim......
November 21, 2015 Case Laws Central Excise

Valuation of goods - whether the amount collected by the respondent assessee @ 1% on the invoice value, as incentive, is includible in the value of goods on payment of......
November 21, 2015 Case Laws Central Excise

Classification of goods - jute products or products of plastic - Product which is floor covering is made of jute and plastic coating is applied thereupon - the product....
November 21, 2015 Case Laws Central Excise

Classification of goods - three wheeled tractor which are known as “Auto Track and semi-trailer” - classification under Chapter Heading 87.01 and not under heading 84.04 upheld - SC
November 21, 2015 Case Laws Central Excise

Mandatory pre deposit - As the amended Section 35F has a retrospective operation and none of the petitioners herein has filed an appeal prior to 6/8/2014 before the......
November 21, 2015 Case Laws Central Excise

Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant......
November 21, 2015 Case Laws Customs

Demand of differential duty - Misdeclaration of goods - adjudicating authority came to the correct conclusion that the investigation has failed to establish the......
November 21, 2015 Case Laws Customs

Classification - Glucose meters are classifiable under heading 90.27 and are eligible for exemption under notification No. 24/05-CUS dated 01.03.2005 - AT
November 21, 2015 Case Laws Income Tax

Taxability of the income gained by the assessee from transfer of the assessee’s right in ‘5 office premises’ - the income accrued to the assessee relating to the above.....

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