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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 351 to 400 of 538 Records

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November 9, 2015 Case Laws Income Tax

Trusts for the benefit of two minor children - provisions of section 64(1)(iii) invoked to include the income of trust into the income of assessee (Individual) - the......
November 9, 2015 Case Laws Income Tax

Entitlement to exemption u/s 11(2) - The memorandum of association does not permit the profits to be distributed between the members. The profits are provided to be......
November 9, 2015 Case Laws Income Tax

Determination of unaccounted turnover - There is no provision to simply incorporate the demand made in the show-cause notice issued under the central excise laws for......
November 9, 2015 Case Laws Income Tax

Interest earned on grants made by the State Government kept in fixed deposits pending utilization - interest on all these fixed deposits are considered to be capitalised....
November 9, 2015 Case Laws Income Tax

Income from 'seconds' - block assessment in the light of the provisions of section 158BA - No law permits maintenance of two sets of accounts, i.e., one unaccounted and....
November 9, 2015 Case Laws Income Tax

Taxability of the amount waived by the mutual funds/financial institutions - the amount of principal waived by the financial institutions cannot be taxed under section.....
November 9, 2015 Case Laws Income Tax

Disallowance of interest paid to the bank - the appellant/assesse had advanced an interest free loan to its sister concern - there would be a direct benefit on account.....
November 8, 2015 Service Tax

Effective rate of service tax will be 14.5% inclusive of Swachh Bharat Cess w.e.f. 15-11-2015
November 7, 2015 Case Laws Income Tax

Accrual of income - Advances received from various producers - whether assessable as income for the respective assessment years or not? - When the assessee has returned....
November 7, 2015 Case Laws Income Tax

Requirement of TDS - assessee reimbursed the expenses to the bank and the bank ought to have deducted the TDS when there was a contract in between the bank and the NBHC,....
November 7, 2015 Case Laws Income Tax

Rejection of book results u/s 145 - estimating the income at 5 percent of gross receipts - no material was brought to establish that the purchases and expenses had been.....
November 7, 2015 Case Laws Income Tax

Rejection of TDS credit - the corresponding receipt has not been offered to tax - it clear that if there was no liability to pay tax, the TDS paid is liable to be refunded - AT
November 7, 2015 Case Laws Income Tax

Addition made towards bogus purchase of sulphur and cement - suppliers have been produced before the Learned AO under summons proceedings u/s 131 - Just because the......
November 7, 2015 Case Laws Income Tax

Exemption u/s 11 - Under the Indian law, a land can belong to one person and the building can be owned by other person. - When the physical possession of the building is....
November 7, 2015 Case Laws VAT and Sales Tax

Levy of VAT - transfer of goods or not - integration process of the developed ERP software is undertaken by the assessee by deputing ERP implementation team to render......
November 7, 2015 Case Laws VAT and Sales Tax

Exemption from tax - Classification of goods - manufacturing of non-woven felts used in cars as a matting - Once the product manufactured by the assessee is held to be......
November 7, 2015 Case Laws VAT and Sales Tax

Levy of entry tax - levy of entry tax on the import of tea and local sale and inter-State sale of the blended tea is untenable. - HC
November 7, 2015 Case Laws Customs

Exemption from levy of additional duty (CVD) where the manufactured goods are exempted from duty of excise - Amendments to nullify the decision of Apex Court - The......
November 7, 2015 Case Laws Customs

Fraudulent drawback claim - Misdeclaration of goods and serial numbers - . Considering the number of consignments and the value thereof, the submission that there was......
November 7, 2015 Case Laws Central Excise

Valuation of goods - Under valuation - whether the value of the software was to be included while arriving at the transaction value of the cellular phones and for the......
November 7, 2015 Case Laws Central Excise

Manufacture - whether the bought out Pumps and own manufactured I.C. Engine put in single carton by the assessee would amount to manufacture of Power Driven Pumps - Mere....
November 7, 2015 Case Laws Central Excise

Pan Masala Packaging Machines - When the rules do not provide for the manner in which duty is required to be abated, no fault can be found in the approach of the......
November 7, 2015 Case Laws Central Excise

Department cannot refuse to grant Central Excise registration in respect of the premises in question to the petitioner on the ground that the earlier registration has......
November 7, 2015 Case Laws Central Excise

Revenue authorities, on receipt of classification list, did not direct the appellant to go for the drawal of the samples and get the same tested in order to ascertain......
November 7, 2015 Case Laws Central Excise

Duty demand - Shortage of goods - Clandestine removal of goods - there was an established case of issuance of parallel invoices by appellant with same numbers. - Burden.....
November 7, 2015 Case Laws Service Tax

Condonation of delay - It appears that the meritorious appeal may be converted into demeritorious one if delay is not condoned. When Tribunal had granted an opportunity....
November 7, 2015 Case Laws Service Tax

Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under......
November 7, 2015 Case Laws Service Tax

Levy of penalty for delayed payment of service tax - no show cause notice could be issued for imposition of penalty when service tax alongwith interest is paid before......
November 7, 2015 Case Laws Service Tax

Works contract service - Composition Scheme being optional, having opted for it, appellant has no locus standi to revert back to workout the gross value charged for the.....
November 6, 2015 Notifications Service Tax

Effective Rate of Swachh Bharat Cess is 0.5% of the value of taxable services w.e.f. 15-11-2015 - Now the effective rate of service tax will be 14.5% w.e.f. 15-11-2015 - Notification
November 6, 2015 Case Laws Income Tax

TDS credit - vendor deposited the TDS with the PAN of the assessee wrongly instead of its sister concern - Assessee did not offer any income corresponding to TDS - credit allowed - HC
November 6, 2015 Case Laws Income Tax

Commission for issuing the DDs and POs - CIT deleted the additions made in the hands of the Assessee only on the ground that in Ravinder Yadav's hand they have already......
November 6, 2015 Case Laws Income Tax

Addition u/s 68 - no addition can be made in the hands of the Assessee under Section 68 of the Act and it will be open to the Revenue to move against the share......
November 6, 2015 Case Laws Income Tax

Addition made u/s 14A r.w. 115JB - MAT computation - AO has rightly disallowed the expenditure of ₹ 73,07,018/- by invoking the provisions of Section 14A read......
November 6, 2015 Case Laws Income Tax

Reimbursement of salary costs of seconded personnel - whether is in the nature of ‘fees for technical services’ u/s 9(1)(vii) - TDS u/s 195 - all the payment made by......
November 6, 2015 Case Laws Income Tax

Addition on account of alleged difference between the interest income declared by the appellant and the Form No. 26AS of the Department - The information contained in......
November 6, 2015 Case Laws Income Tax

Transfer pricing adjustment - Disallowance of interest - due weightage is to be given towards interest benefit enjoyed by the assessee by availing credit for 150 days......
November 6, 2015 Case Laws Income Tax

TDS u/s 194C or u/s 192 - payment to Self Help Groups (SHG) - there is no contractor-contractee relationship but is more in the nature of employee-employer relationship.....
November 6, 2015 Case Laws VAT and Sales Tax

Challenge to rule 57A of Assam VAT - Specific activities which are not to be treated as manufacture - Delegated legislation cannot take away the right that is vested or.....
November 6, 2015 Case Laws Companies Law

Maintainability of petition under sections 397 & 398 of the Companies Act 1956 - oppression and mismanagement - withdrawal of suit without liberty will not make this CP....
November 6, 2015 Case Laws Customs

Imposition of penalty under Section 112(b) of Customs Act - Import of old and second hand textile machineries more than 10 years old - Restriction of 10 years old was......
November 6, 2015 Case Laws Customs

Mis-declaration under Transfer of Residence Scheme – abetment by car dealer - appellant have venially violated the provisions hence, penalty imposed on him under......
November 6, 2015 Case Laws Central Excise

Denial of a refund of the interest recovered by the revenue - demand of interest is not sustainable. Consequently, the interest recovered from the appellant is to be......
November 6, 2015 Case Laws Central Excise

Denial of CENVAT Credit - invalid documents - covering letter vide which monthly returns were filed with the authorities indicated copies of RG23A part I and II as......
November 6, 2015 Case Laws Central Excise

Refund due of revision in price escalation clause - refund claim was filed withing one year from the issuance of credit notes - refund allowed - AT
November 6, 2015 Case Laws Central Excise

CENVAT Credit - Credit in respect of imported fitment which has been cleared under Rule 4(5)(a) on job work challan - final products have been exported directly from the....
November 6, 2015 Case Laws Central Excise

SSI Exemption - Clubbing of turnover of exempted units situated in Baddi, Himachal Pradesh - we cannot go into the intentions of the legislature, unless there is......
November 6, 2015 Case Laws Central Excise

Duty demand - discrepancy in relation to recording of e-Challans in the ER-1 return - Considering the proof of payment of e-receipts, which is on record and the same can....
November 6, 2015 Case Laws Service Tax

The main activity is not Site Formation since the drilling site is already existing and what the appellant to undertake is to remove the waste from the existing drilling....
November 6, 2015 Case Laws Service Tax

Refund - Cenvat credit - Export of services before seeking service tax registration - Once the credit was taken if it is admissible and when it accumulates and cannot be....

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