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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 151 to 200 of 538 Records

1 2 345 6 7 8........ 11

November 21, 2015 Case Laws Income Tax

Deemed dividend u/s Sec.2(22)(e) - The loan account is different from a current account with a shareholder and the transactions between the Assessee and BAPL are in the.....
November 21, 2015 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - TDS not deducted u/s 194C or 194H - The provisions of section 40(a) (ia) of the Act in any case do not apply, the assessee having not......
November 21, 2015 Case Laws Indian Laws

Simply because the exemption earlier granted to power generating companies has been withdrawn so as to subject them to income tax liability under a special provision,......
November 21, 2015 Case Laws Income Tax

Principal requirement for the applicability of Section 41 - whether the assessee must obtain a benefit in respect of a trading liability by way of a remission or......
November 21, 2015 Case Laws Income Tax

Payment of remuneration made to a retired partner - assessee contended that AO’s observation to the effect that the clause of the partnership deed creating liability to.....
November 21, 2015 Case Laws Income Tax

Revision u/s 263 - in the very first year of changing of accounting standard, there was a lesser tax liability on the assessee but in the subsequent four years, the tax.....
November 21, 2015 Case Laws Income Tax

Addition u/s 69B - claim of long term capital gain exempt from tax - If the Swan Securities Pvt. Ltd. has confidence of recovery of its amount incurred for purchase of......
November 21, 2015 Case Laws Income Tax

TDS u/s 195 - whether the payments made for acquiring the shrink-wrap Software amounts to royalty u/s 9(1)(vi) and also Indo-Ireland DTAA and, therefore, tax at source......
November 21, 2015 Case Laws Income Tax

Penalty u/s. 271(1)(c) - Auditors report obtained by the assessee cannot override Income Tax provisions and just because the assessee's claim is supported by a chartered....
November 21, 2015 Case Laws Income Tax

Registration u/ss 12AA(1)b)(ii) and 80(G) denied - In addition to celebrating Dussehra and Ekadashi festivals which are to promote the heritage, culture and festivals......
November 21, 2015 Case Laws Income Tax

Addition made u/s 68 in respect of corpus donation - When the corpus donations received by the assessee is specifically exempted u/s 11(1D) of the Act, Ld. CIT(A) has......
November 21, 2015 Case Laws Income Tax

The provisions of sections 54 and 54EC of the Act are applicable only in respect of gain arising from transfer of long-term capital asset. In this case, the gain arose......
November 20, 2015 Case Laws Service Tax

Refund of the service tax - Double payment of service tax - appellant have made first payment when there was no liability for them to pay - Period of limitation not......
November 20, 2015 Case Laws Service Tax

Availment of CENVAT Credit - Board Circular appears to have travelled absolutely contrary to the clear and plain language of the definition of the input service - AT
November 20, 2015 Case Laws Service Tax

Availment of CENVAT Credit - input services used to provide output services of Renting - appellant has clearly entitled for Cenvat Credit in respect of all the services.....
November 20, 2015 Case Laws Service Tax

Demand of service tax under various categories, by vivisecting the works contract -appellant may have a prima facie case in respect of various issues raised by the......
November 20, 2015 Case Laws Service Tax

CENVAT Credit - input services - Air Travel Agent - revenue contended that invoice raised by the service provider pertain to tickets issued in the name of personnel of......
November 20, 2015 Case Laws Service Tax

Storage or warehouse service - whether proceed of auction of warehoused imported goods in case of importer abandoned the goods, shall be considered as service charges......
November 20, 2015 Case Laws Central Excise

Claim of exemption from duty on production of gold bars - What is significant to note that the “primary gold” is the end product which is manufactured. The entry clearly....
November 20, 2015 Case Laws Central Excise

Extension of the permission for storing the finished goods outside the factory premises as per the provisions of Rule 4(4) of Central Excise Rules, 2002 - Revenue’s......
November 20, 2015 Case Laws Central Excise

CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed....
November 20, 2015 Case Laws Central Excise

Denial of refund claim - reduction in price / transaction value due to delay in delivery of manufactured goods - liquidated damage charges imposed by MTNL/BSNL/DoT on......
November 20, 2015 Case Laws Customs

Refund - When the adjudicating authority has transferred the refund to the consumer welfare fund, the appellate authority has not even bothered to examine whether there.....
November 20, 2015 Case Laws Customs

Refund of supervision charges - it cannot be collected if it is not due. It is not like an ordinary services where as a liability arise as the result of availment of......
November 20, 2015 Case Laws VAT and Sales Tax

Levy of VAT on supply to SEZ units - Deemed export or not - In the absence of any exemption under VAT, such sales effected from the DTA to a unit in the SEZ would not......
November 20, 2015 Case Laws VAT and Sales Tax

Levy of VAT on supply to SEZ units - Deemed export or not - Movement of the goods from Kerala to the unit of the petitioner in the SEZ would not qualify as an export for....
November 20, 2015 Case Laws VAT and Sales Tax

Evasion of duty - Imposition of penalty - whether levy of penalty is automatic under RVAT - Held no - The dispute was a bona fide one as to the interpretation/......
November 20, 2015 Case Laws VAT and Sales Tax

Detention of goods alongwith documents under Section 14-B(6)(i) - Check post officer was not competent to go into the nature of transaction which could only be decided......
November 20, 2015 Case Laws Income Tax

Prosecution proceedings - Concealment of income or postponement of the tax due - it is not the case of the accused/petitioner that penalty proceedings are quashed or set....
November 20, 2015 Case Laws Income Tax

Disallowance of relief u/s 43B - interest on term loan paid to ICICI - AO cannot consider a claim made by an Assessee before him, in the absence of such claim being made....
November 20, 2015 Case Laws Income Tax

The instant case was one of split sale and not a case of slump sale. Sale of Nagrijuli Tea Estate was not a slump sale within the meaning of sec. 2(42C) of the Act read.....
November 20, 2015 Case Laws Income Tax

TDS u/s 195 - the payment in question was consideration for the right to use copy right shrink-wrap software amounts to royalty within the meaning of sec. 9(1)(vi) of......
November 20, 2015 Case Laws Income Tax

Non-service of notice under section 143(2) - As apparent, the notice was issued by speed post on the last day of limitation, i.e., September 30, 2011 at 15.19 hours, as....
November 20, 2015 Case Laws Income Tax

Depreciation cannot be disallowed on the ground that at the time of remittance no tax was deducted at source - Provisions of section 40(a)(i) are not applicable for......
November 20, 2015 Case Laws Wealth-tax

Exemption u/s 5(1)(vi) - Whether CWT(A)has erred in allowing the exemption u/s 5(1)(vi) for the plot under construction as the same does not come under the purview of......
November 19, 2015 Case Laws Income Tax

Disallowance of ESOP (Employee Stock Option) expenses claimed by the assessee company as revenue expenditure - discount on issue of Employees Stock option is allowable......
November 19, 2015 Case Laws Income Tax

The Interest Tax Act, unlike the Income Tax Act, has focused only on a very narrow taxable event which does not include within its ken interest payable on default in......
November 19, 2015 Case Laws Income Tax

TDS u/s 194I - premium for acquisition of Lease hold rights for 99 years - the same not being paid consequent to the execution of the lease agreement, cannot be said to....
November 19, 2015 Case Laws Income Tax

It is not open to the Revenue to pick and chose the Assessee's against whom they would filed appeal in this Court. The law should be uniformly applied, its application......
November 19, 2015 Case Laws Income Tax

TDS u/s 194H - sale of SIM cards - when the right to service can be sold then the relationship between the assessee and the distributor would be that of principal and......
November 19, 2015 Case Laws Income Tax

Addition u/s 68 as unsecured loan received from one of its directors - assessee has not been able to establish the creditworthiness of the director of the company who......
November 19, 2015 Case Laws VAT and Sales Tax

KVAT - sales effected by the petitioner are mainly to the Lakshadweep Administration - the provisions of the Act read with Rule 112C (1) of the KVAT Rules have to be......
November 19, 2015 Case Laws Service Tax

Construction Services provided to to various educational institutions - before confirming the demand the issue is to be decided that, whether the educational......
November 19, 2015 Case Laws Service Tax

CENVAT Credit - If, upon a misconception of the legal position, the assessee had paid the tax that he was not liable to pay and such assessee also happens to be an......
November 19, 2015 Case Laws Service Tax

Power to conduct service tax audit - Thought, Rule 5A only providing access to the registered premises as also to the documents demanded for scrutiny by the Audit party,....
November 19, 2015 Case Laws Service Tax

Demand of service tax - Tour Operator Service - appellants provide/supply the contract carriage business (not tourist vehicles) to their customers on their demand only.....
November 19, 2015 Case Laws Service Tax

Supply of Tangible Goods for use - model of business is appellant owns the permit for operating Fleet Taxis under an agreement with various drivers, the said taxis are......
November 19, 2015 Case Laws Central Excise

Classification of motor vehicles hinges and handles - classifiable under Chapter Heading 8302.00 or Chapter Heading 8708.00 - To determine the applicability of the item.....
November 19, 2015 Case Laws Central Excise

CENVAT Credit - Clearance of goods without payment of duty under CT-2 Certificate under cover of invoices to EPG for use in the packing of tubes and tyres - as the goods....
November 19, 2015 Case Laws Customs

Duty demand u/s 28 - appellant was fully aware that the repair activity undertaken by it did not amount to manufacture and therefore the goods used for repair of CPTs......

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