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Highlights / Annotations / Catch Notes For November of 2015

Home Highlights November November 2015 Year 2015

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Showing 501 to 538 of 538 Records

1 ....7 8 9 1011

November 2, 2015 Case Laws Central Excise

Valuation of goods - Inflation in value of export goods - . In this case the goods were directly cleared from the job workers premises for export and no processes were......
November 2, 2015 Case Laws Central Excise

Activity of repacking from bulk to retail pack of refined edible oil - Claim of Exemption - When the Notification itself gives two options, the choice of the appellant......
November 2, 2015 Case Laws Central Excise

Cenvat Credit - inputs & capital goods used in manufacturing of exempted goods in first unit - such exempted goods used as inputs to manufacture dutiable goods in second....
November 2, 2015 Case Laws Central Excise

Whether the appellant s Jajpur Unit engaged in the manufacture of Iron oxide pellets, a dutiable product, are eligible to avail CENVAT Credit on inputs, capital goods......
November 2, 2015 Case Laws Service Tax

Credit availed on exempted services - interest earned by the bank on loans and advances, whether it is exempted service or taxable service - for the banking and......
November 2, 2015 Case Laws Service Tax

Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT
November 2, 2015 Case Laws Service Tax

Export of services - Nature of amount received against reimbursement of expenses - The reimbursement cannot be treated in isolation but is very much in connection with......
November 2, 2015 Case Laws Service Tax

Transportation of goods by air - Excess baggage charges collected by the appellant Airlines is integral part of the service provided for ‘transport of passengers by Air' - AT
November 2, 2015 Case Laws Service Tax

Whether services provided by the appellant to M/s. Hero Honda Motors Ltd. through Cricket Celebrities namely Shri. Saurav Ganguly, Shri. Virender Sehwag, Shri. Yuvraj......
November 2, 2015 Case Laws Service Tax

Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) - inquiry or investigation which is pending - Scope of notices correspondence between assessee and......
November 1, 2015 Case Laws Income Tax

Entitlement to carry forward and set-off of business loss - the control over the Company, with 51% voting power, remained with ABL and, as such the provisions of Section....
November 1, 2015 Case Laws Income Tax

Deduction u/s 80IB (10) (a) - If this condition is not fulfilled, the assessee who maintains work in progress accounting method and has claimed deduction under Section.....
November 1, 2015 Case Laws Income Tax

Re-opening of assessment - interest expenses corresponding to the interest chargeable on the amount so diverted to the partners of the assessee firm for non business......
November 1, 2015 Case Laws Income Tax

Expenditure on medical treatment of eyes for improving the vision - Eyes are essential not only for the purpose of business or profession but for purposes other than......
November 1, 2015 Case Laws Income Tax

Reopening of assessment - When a regular assessment is completed in terms of Section 143(3), a presumption can be raised that such an order has been passed upon a proper....
November 1, 2015 Case Laws Income Tax

The profits arising out of operations of ship in question in international water, by the appellant is not subject to taxation in India due to applicability of Article 8.....
November 1, 2015 Case Laws Income Tax

Issue of claim of ‘premium’ which was disallowed U/s. 40(a)(ia) - Even if the amount is credited to Suspense A/c, but is claimed in the Books of Accounts of the person......
November 1, 2015 Case Laws Income Tax

The maintenance charges paid to the professionals for maintaining the medical equipments is a payment falling in the category of contract payments requiring deduction of....
November 1, 2015 Case Laws Income Tax

Mistake by mentioning wrong section in TDS challan - once the challan is deposited with the bank, it would not be possible for assessee to retrieve the same and make any....
November 1, 2015 Case Laws Income Tax

Profits in lieu of salary - The employer, voluntarily at its discretion, agreed to pay the amount in question to the assessee with a view to bring an end to the......
November 1, 2015 Case Laws Income Tax

Reopening of assessment - CIT(A) was not justified in observing that Hon'ble High Court has not passed a detailed order, therefore, the same was not followed, in our......
November 1, 2015 Case Laws Income Tax

Addition on net profit on account of money receipts - sale of bogus tenancy flat - the addition was merely made on presumptive basis, which cannot stand on its legs,......
November 1, 2015 Case Laws Income Tax

Trading addition U/s 68 - during the course of search, no incriminating documents were found and seized, therefore, lump sum addition made by the Assessing Officer and......
November 1, 2015 Case Laws Income Tax

Disallowance of total contract expenses - required details of contract expense were not submitted before the AO - Therefore, we confirm the order of rejection U/s 145(3) - AT
November 1, 2015 Case Laws Income Tax

Rejection of books of account - purchases made by the appellant are not genuine and are not verifiable - addition is restricted to 15% of unverifiable purchases which......
November 1, 2015 Case Laws Income Tax

It has to be held that the trust had incurred expenditure on religious and charitable purposes from the income of the subsequent year, even though the actual expenditure....
November 1, 2015 Case Laws VAT and Sales Tax

Challenge to legality and validity of attachment order - Petitioners had no knowledge or notice of the charge of the Sales Tax Authorities before they purchased the......
November 1, 2015 Case Laws Customs

Late filing of EGM – Filing of EGM after the date of departure of vessel - If the main Section of the Customs Act, 1962 does not permit late filing of EGM then it......
November 1, 2015 Case Laws Customs

Confiscation of goods under Section 113 of Customs Act, 1962 – Such huge quantity purchased by appellant and he did not realise that goods were not basmati rice –......
November 1, 2015 Case Laws Customs

Failure to make pre-deposit of 7.5% to entertain appeal - what is to be seen is the date of filing of the appeal - Appellant deposited a sum of ₹ 4,95,532 on 8th.....
November 1, 2015 Case Laws Central Excise

Classification of Resin Bonded Bamboo Mats with Veneer in between - Classification under Chapter 4410.90 or under Chapter 4408.90 - a clear finding stands given that in....
November 1, 2015 Case Laws Central Excise

Waiver of pre deposit - Section 35F - Mandatory pre deposit - in view of the amendment of the Section 35F of the Act, the Stay application is not maintainable. - AT
November 1, 2015 Case Laws Central Excise

Disallowance of CENVAT Credit - credit on the quantity of input/coal which was short due to washing of coal in Coal Washery - credit cannot be denied on the ground that.....
November 1, 2015 Case Laws Central Excise

CENVAT Credit - Whether appellant is required to debit an amount of Cenvat Credit proportional to the utilisation of steam in non-productive use in canteen and laundry......
November 1, 2015 Case Laws Central Excise

Constitutional validity of Rule 8(3A) of the 2002 Rules - the unamended Rule 8(3A) of 2002 Rules whereby the benefit of CENVAT Credit for all the period till the actual.....
November 1, 2015 Case Laws Central Excise

Duty demand u/s 11AB - AED (GSI) pertaining to the period prior to 1.4.2000 had been utilized for payment of BED and SED - Though subsection (5) added to Section 88 of......
November 1, 2015 Case Laws Service Tax

Deputation of employees to group company - Manpower Supply Recruitment Agency Service - employees were and are kept informed that their services may be utilised for any....
November 1, 2015 Case Laws Service Tax

Classification of Services - BAS or BSS - if a services cannot be classified in any of the manner specified in clause (a) or clause (b) it shall be classified under the.....

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