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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 301 to 350 of 538 Records

1 ....3 4 5 678 9 10 11

November 11, 2015 Case Laws Income Tax

Addition on account of compensation for re-acquiring the rights of plots of land - the assessee has not treated the sale transaction as complete. Thus, when no asset is.....
November 11, 2015 Case Laws Income Tax

Registration u/s 12A denied - fee collected from the students used for carrying out the objects of the society - . There is no time frame fixed by the Act that the......
November 10, 2015 Case Laws Service Tax

Works contract service - Payment of tax under Composition scheme without prior opting the scheme - it was never the appellant who opted to pay under works contract but.....
November 10, 2015 Case Laws Service Tax

Business Auxiliary service - appellant has been given restricted money exchange agency by Thomas Cook India Ltd. (from the authorization they have received for engaging.....
November 10, 2015 Case Laws Service Tax

Import of services - reverse charge - payment of arrangement fees, underwriting fees, agency fees and legal fees as also out of pocket expenses - demand of service tax......
November 10, 2015 Case Laws Service Tax

Waiver of penalties - Site formation & clearances, excavation and earth moving and demolition - Bonafide belief that service covered under supply of tangible goods......
November 10, 2015 Case Laws Service Tax

Cenvat credit - if services are utilised by the service provider Cenvat credit can be availed by such service provider and not any other assessee - Credit cannot be......
November 10, 2015 Case Laws Service Tax

Denial of refund claim - refund of unutilized Cenvat credit of Service Tax - nexus with output services (export) - the refund can be allowed of credit accumulated in......
November 10, 2015 Case Laws Central Excise

Reversal of CENVAT Credit - Rule 6 of CCR - prior to 1/4/2008 the 10% reversal is required to made on “price” of the goods and subsequent to 1/4/2008 it was amended and.....
November 10, 2015 Case Laws Central Excise

Refund of education cess - area based exemption - appellant is entitle for the refund of education cess and secondary and higher education cess paid on clearances of......
November 10, 2015 Case Laws Central Excise

Failure to pay duty - Clandestine removal of goods - Penalty u/s 11AC - it is not a case of clandestine removal of goods; it is a case of delay in monthly payment of......
November 10, 2015 Case Laws Central Excise

Job work - if any duty liability that arises on the goods manufactured on job work basis under the said Notification, is to be demanded from the supplier of the raw material. - AT
November 10, 2015 Case Laws Central Excise

Reversal of CENVAT Credit - provisions of Rule 6(3)(i) of the Cenvat Credit Rules, 2004 would not be applicable in the facts of this case for payment of amount equal to.....
November 10, 2015 Case Laws Central Excise

Availment of CENVAT Credit - Capital goods - Jumbo electric /battery operated platform truck, hot metal transport vehicle, trailer assembly and ladle transfer car are......
November 10, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - There is no prohibition/restriction in section 11B of the Act that credit note cannot be issued at a later date than the......
November 10, 2015 Case Laws Customs

100% EOU - DTA clearance of manufactured carpets to EPCG licence holders - the appellant have not fulfilled his obligation under the law. - the appellant had cleared the....
November 10, 2015 Case Laws Customs

Te goods exported by the Appellant declaring Alloy Steel Forging (Machined) for use of rings of Bearing and Gear Blank in their shipping bills, require further operation....
November 10, 2015 Case Laws Customs

Valuation of goods - Related person - it is established beyond doubt that the discounts offered are exclusive discounts only to the appellant who is 100% subsidiary of......
November 10, 2015 Case Laws Customs

Relinquishment of title to the goods under Section 68 - the demand of duty in respect of time expired warehoused goods - Mere quoting of another Section in the show......
November 10, 2015 Case Laws Customs

Classification of proximity sensor / switching device - whether the product is classified under Chapter 85 or under Chapter 90 would be of no consequence inasmuch as......
November 10, 2015 Case Laws Customs

Valuation - Inclusion of value of technical know how fees - all these services are post-importation and, therefore, could not be added to the value of the goods imported. - SC
November 10, 2015 Case Laws Customs

Benefit of Notification No. 160/92-CUS dated 20.04.1992 - third party export - It is specifically taken note of by the Tribunal in the impugned judgment that the exports....
November 10, 2015 Case Laws Income Tax

The profits of the Sec.10AA unit of the Assessee should be excluded for the purpose of computing book profits u/s.115JB of the Act from the profit as per Profit and Loss....
November 10, 2015 Case Laws Income Tax

There can be mixed objects of religious and charitable nature - if the trusts are partly religious and partly charitable, so long as no part of the income or corpus can.....
November 10, 2015 Case Laws Income Tax

Disallowance of purchase of consumable goods, i.e., cotton, gauze and bandage, etc. - ingenuine and unverifiable purchases - the books of account being not rejected and....
November 10, 2015 Case Laws Income Tax

Revision u/s 263 - CIT has merely directed the Assessing Officer to make an elaborate inquiry. - revision is not valid - AT
November 10, 2015 Case Laws Income Tax

Addition on account of benefit/perquisite u/s 2(24)(iv) - the interest free advance/loan to assessee from AHS also does not attract provisions of section 2(24)(iv) of......
November 10, 2015 Case Laws Income Tax

Disallowance u/s. 14A - There will definitely be an expenditure incurred towards administrative and management cost etc. towards planning, executing and maintaining......
November 10, 2015 Case Laws Income Tax

In making an assessment after rejecting books of accounts and results therefore, the Assessing Officer has to make an honest estimate and having done so he must take......
November 10, 2015 Circulars Income Tax

CBDT lays down an institutional mechanism to quickly resolve the taxpayers' grievances arising on account of high-pitched and unreasonable additions made by the Assessing Officers
November 9, 2015 Case Laws Service Tax

Fraudulent availment of CENVAT Credit - Inference of fraudulent transactions in the matter of payment of commissions to sub-brokers - The facts remained unnoticed if the....
November 9, 2015 Case Laws Service Tax

Denial of refund claim - Bar of limitation - The relevant date for refund in the case of rebate should be from the date of payment of service tax on the taxable services exported. - AT
November 9, 2015 Case Laws Service Tax

Claim of interest - Delayed refund - Unjust enrichment - appellant is entitled for claim of interest on delayed refund - AT
November 9, 2015 Case Laws Service Tax

Rent-a-Cab Service provided to SEZ unit - benefit of Notification 4/2004-ST dated 31/03/2004 - There is no dispute that the appellant herein rendered service of tour......
November 9, 2015 Case Laws Service Tax

Demand of service tax - cum-tax benefit expended to the assessee - value received for the taxable purpose needs to be considered as cum-tax amount if the service tax is....
November 9, 2015 Case Laws Central Excise

Refund - unjust enrichment - excess payment of duty due to valuation dispute - in terms of legally enforceable Agreement of the appellant with HLL, the loan amount, was.....
November 9, 2015 Case Laws Central Excise

MRP based Valuation u/s 4A - affixing of sticker showing revised MRP over the printed MRP on the packages is in accordance with Rule 6 of the Standards of Weight and......
November 9, 2015 Case Laws Central Excise

Classification of goods - Classification under CSH 1701.31 or 1701.39 - Clearance of sugar as levy sugar - It is nobody s case that the said Act is not Central act. The.....
November 9, 2015 Case Laws Central Excise

Automobile cess - whether the appellant being job worker i.e. manufacturer of body building is required to pay automobile cess or not as per Automobile Cess Rules, 1984.....
November 9, 2015 Case Laws Central Excise

CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT
November 9, 2015 Case Laws Central Excise

Reversal of cenvat credit on goods lost / written off - returned goods - on written off value, Cenvat credit is not admissible - AT
November 9, 2015 Case Laws Customs

Benefit of duty drawback - Conversion of free shipping bills into drawback shipping bills - Circular No. 04/2004 dated 16.01.2004 - there was no reason for denying the......
November 9, 2015 Case Laws Customs

Undervaluation of goods - no documentary evidence was produced by the assessee to support the plea that the goods at Chennai port were inferior in quality than the......
November 9, 2015 Case Laws Customs

Classification of goods - Bridges/Aerobridges - required to be used for the modernization of airport facilities - benefit of Notification No. 36/96-CUS dated 23.07.1996....
November 9, 2015 Case Laws VAT and Sales Tax

Challenge to coercive recovery of alleged Value Added Tax - no provision is pointed out to us under which the department can recover disputed tax even before passing......
November 9, 2015 Case Laws VAT and Sales Tax

Claim of sales tax exemption on rice bran - It is not for the selling dealer to go after the purchasing dealer to find out as to in what manner he utilized the goods,......
November 9, 2015 Case Laws Companies Law

Reduction of paid up share capital seeked - the procedure stipulated in Section 101(2) and (3) of the Companies Act, 1956, for the settlement of list of creditors will......
November 9, 2015 Case Laws Income Tax

Registration under Section 10 (23C)(vi) denied - expenditure on advertisement made does not necessarily means that the activity of the petitioner is commercial in nature....
November 9, 2015 Case Laws Income Tax

Non deduction of TDS u/s 194A - Loan amount raised from the State Government and the interest payable to the Government - assessee was unable to show that the payment......
November 9, 2015 Case Laws Income Tax

Eligibility for deduction under section 80IA - whether the Bangalore International Airport Ltd. [BIAL] is a statutory body u/s 80IA(4)(i) of the Act? - Held Yes - AT

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