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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 401 to 450 of 538 Records

1 ....5 6 7 8910 11

November 6, 2015 Case Laws Service Tax

Intellectual Property Right not covered by the Indian laws would not be covered under taxable service in the category of Intellectual Property Right Services - The......
November 6, 2015 Case Laws Service Tax

Intellectual property rights - the allegation in the show cause notice that the service was provided on continuous basis is incorrect. Only payment of service was spread....
November 6, 2015 Case Laws Service Tax

Denial of refund on the ground that authorization letter does not contain the signature of authorized signatory, although it bears the signature of the Director -......
November 6, 2015 Case Laws Service Tax

Even if there is an omission in the authorization letter as long as the assessee company does not dispute the signatures in the refund claim and documents, the omission.....
November 6, 2015 Case Laws Service Tax

Input service distribution - denial of the distribution of CENVAT credit during unregistered period shall be anomaly to law when tax liability incurred is ordered to be.....
November 6, 2015 Case Laws Service Tax

Appellant is undertaking the processing of vegetables on behalf of their client. It is settled law that revenue officers cannot argue against the board's circular - AT
November 6, 2015 Case Laws Service Tax

Demand of service tax - activity of preparation of vegetables, fruits by processing the same & packing in consumer packs for their clients is in relation to agriculture.....
November 6, 2015 Case Laws Service Tax

Taxability of amount received and for achieving the target under Target Incentive Scheme in the hands of car dealers - demand of service tax under Business Auxiliary......
November 6, 2015 Case Laws Service Tax

Leviability of service tax - franchise service - franchisee was obliged not to open any school with any name in the existing premises/building operational area of the......
November 5, 2015 Case Laws Service Tax

Advertising Agency service or sponsorship service - Import of service - The service rendered by sports bodies abroad could possibly be covered under the head of 'Sale of....
November 5, 2015 Case Laws Service Tax

Refund - Unutilized CENVAT Credit - Export of service or not - research and analysis regarding investment was carried out in India but that services are provided to US......
November 5, 2015 Case Laws Service Tax

Rejection of Refund - Delivery Challan clears that transportation of Bauxite Ore was undertaken by Goods Transport Agency on behalf of assessee who is a sole......
November 5, 2015 Case Laws Service Tax

Construction of Residential Complex Service - CBE&C has issued a clarification in 2010 and appellants had written a letter in October 2008 to CBE&C seeking clarification....
November 5, 2015 Case Laws Service Tax

Refund - unutilized accumulated Cenvat credit - various input services used for export of services - the contention of the adjudicating authority that the said advisory.....
November 5, 2015 Case Laws Central Excise

Clandestine manufacture and removal of goods - Retraction of confession statements - appellant did not want any enquiry on the duress, etc. - during second statement,......
November 5, 2015 Case Laws Central Excise

Option to avail full exemption or partial exemption with CENVAT Credit - appellant-assessees cannot be forced to pay duty as per serial No. 90 of Notification 4/2006......
November 5, 2015 Case Laws Central Excise

Benefit of CENVAT credit - Credit availed on the basis of debit notes - There is no justification for the Revenue to take a period of 4 years to issue the show-cause......
November 5, 2015 Case Laws Central Excise

Denial of refund claim - Section 11B - unjust enrichment - Commissioner (Appeals) has made serious error in not considering the C.A. certificate as well as balance sheet....
November 5, 2015 Case Laws Central Excise

Availment of CENVAT Credit - duty paying document - the payment is made by the appellant and they have accounted for such demand in their books of account. - this is a......
November 5, 2015 Case Laws Central Excise

Demand of interest on payment of differential duty - price escalation clause - when there are diversion decisions on the issue then in my view the judgment which is......
November 5, 2015 Case Laws Central Excise

Duty demand - on the fact of such clear cut information given to the department for recredit of the amount in June 2006; the show-cause notice issued in 2011 is to be......
November 5, 2015 Case Laws Income Tax

Disallowance u/s.43B - Tribunal erred in deleting disallowances being employees' contribution to PF account/ ESI account made by the Assessing Officer as such sums were.....
November 5, 2015 Case Laws Income Tax

Transfer pricing adjustment - CUP method as the Most Appropriate Method for determination of ALP for international transactions. The assessee is also directed to......
November 5, 2015 Case Laws Income Tax

Transfer pricing adjustment - TNMM has almost become the ‘default’ method for taxpayers in recent years. - As such, the TNMM often proves easier to apply than, say, the....
November 5, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - for such lump-sum disallowance out of wages on the basis of presumption, no penalty u/s 271(1)(c) is leviable - AT
November 5, 2015 Case Laws Income Tax

Addition u/s 68 - cessation of liability u/s. 41(1) - there is nothing on record to show that there was either remission or cessation of liability of the assessee - AT
November 5, 2015 Case Laws Income Tax

Unsecured loans added as unexplained cash credit u/s. 68 - assessee has failed to prove the creditworthiness of the five loan creditors and therefore failed to......
November 5, 2015 Case Laws Companies Law

Sale after winding up - Deed of Assignment executed by exdirector - rights of secured creditor - The mere fact that the Official Liquidator has not yet adjudicated the......
November 5, 2015 Case Laws VAT and Sales Tax

Refund of sales tax - some price variation is there in the shape of reduction of the value - it cannot be said to be a case of reduction/discount as everything has......
November 5, 2015 Case Laws VAT and Sales Tax

Power to confiscate / detain vehicles transporting goods - irrespective of whether they were covered by a transaction of sale or purchase - when the scheme envisaged in.....
November 5, 2015 Case Laws Customs

Suspension of CHA License - Department appears to have taken advantage of the expressions 'suspension' appearing under Regulation 20 as well as Regulation 22 - The......
November 5, 2015 Case Laws Customs

Valuation of goods - Enhance of value - No SCN issued - Violation of principle of natural justice - enhanced value uncontested and voluntarily accepted, and accordingly.....
November 4, 2015 Case Laws Income Tax

Reopening of assessment - whether the Assessing Officer has “reason to believe” that any income chargeable to tax has “eascaped assessment”? - the reason to believe as......
November 4, 2015 Case Laws Income Tax

Penalty under section 271(1) (c) - the cost of construction in the immovable property was found to be a false claim - where the claim of the assessee was found to be......
November 4, 2015 Case Laws Income Tax

Accrual of income - Taxation in the light of Section 145 - the terms of the agreements, which enable the assessee to demand overdue charges (AFC) is only an enabling......
November 4, 2015 Case Laws Income Tax

Exemption u/s 10B - The stand of the assessee is that automatic route is available to the units, which are having investment less than 100 millions as is the case of the....
November 4, 2015 Case Laws Income Tax

Exemption u/s 11 & 12 denied - the insertion of the proviso to section 12A(2) of the Act has to be construed as retrospective in operation - the benefit of change in......
November 4, 2015 Case Laws Income Tax

Reopening of assessment - amalgamation of company - From the documents on record, it is writ large that the reassessment proceedings have been initiated on the change of....
November 4, 2015 Case Laws Income Tax

Penalty u/s. 271C - failure to deduct tax (TDS) - In case the assessee is in a genuine and bona fide belief that it was not under obligation to deduct tax penalty u/s......
November 4, 2015 Case Laws Income Tax

Denial exemption U/s.11 & U/s.12 - if one of the trustees appointed is not competent to contract, he cannot be made as a trustee as rightly pointed out by the Revenue.......
November 4, 2015 Case Laws Income Tax

Eligibility for benefit U/s 11 - transaction of the sale of the land by the assessee in a wise manner by applying commercial prudence is only an activity which is......
November 4, 2015 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - amount paid to seconded employees on which tax is not deducted at source - since the assessee was not liable to deduct tax under s. 194J,......
November 4, 2015 Case Laws Income Tax

Business expenditure u/s 37 - Disallowance of fines, penalties etc., levied for non maintenance of KYC forms, short collection of margin money - disallowance is contrary....
November 4, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) and under section 271AAA - once the penalty is initiated under section 271AAA in the assessment order, there cannot be any occasion to......
November 4, 2015 Case Laws Income Tax

When one wing of the Central Government considers the transport charges on transport of CO2 Gas as a part of sale consideration and levies excise duty on the same, we......
November 4, 2015 Case Laws Companies Law

Winding up of the respondent company seeked - It is well settled that proceeding for winding up, is not a proceeding for the recovery of outstanding dues. Nor for that.....
November 4, 2015 Case Laws VAT and Sales Tax

Levy of vat on E-commerce transactions - virtual shop - facility for providing online sale or purchase of goods - department did not challenge or rejected the returns......
November 4, 2015 Case Laws VAT and Sales Tax

Levy of Entry Tax under the provisions of the U.P. Act of 2007 - Demand of interest - since the petitioner has disputed its liability from the very inception, the same......
November 4, 2015 Case Laws Customs

EPCG benefit - violation of Section 45 of the Customs Act - goods were shifted without payment of duty and without authorization of the proper officer - reducing the......
November 4, 2015 Case Laws Customs

100% EOU - good were imported by the appellant-assessee for construction of its unit from where the goods meant for export were to be manufactured and therefore, these.....

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