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Highlights / Annotations / Catch Notes For December of 2015

Home Highlights December December 2015 Year 2015

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Showing 101 to 150 of 540 Records

1 234 5 6 7........ 11

December 27, 2015 Case Laws Central Excise

CENVAT Credit - appellant themselves filed the revise return to regularize the amount. Thus, there is no material available of suppression of fact with intent to evade......
December 27, 2015 Case Laws Central Excise

The job worker is not entitled to avail cenvat credit after 10.9.2004 on endorsed invoices. - Central Excise audit officers during the verification of the records......
December 27, 2015 Case Laws Central Excise

Denial of cenvat credit to manufacturing activity on the ground that assessee is availing the benefit of composition scheme under works contract to pay service tax - ......
December 27, 2015 Case Laws Central Excise

Transfer of cenvat credit lying unutilized in the accounts of M/s. SPL Polymers Ltd amalgamated with the respondents M/s. Supreme Petrochem, Ltd. - n the present case......
December 26, 2015 Case Laws Customs

Duty demand - Import has obtained the DFIA license by fraud - Transfer of licenses DFIA - Duty demands and interest have been correctly confirmed against all the......
December 26, 2015 Case Laws Customs

Whether the appellants are covered by the Target Plus Scheme, read with the provisions of Handbook of Procedure, in respect of the imports of RBD Palmolein oil made by......
December 26, 2015 Case Laws VAT and Sales Tax

Merely because a chemical may not be recommended for spraying on crops, it cannot be said that it cannot be used for plant protection as it could be added to seeds or to the soil. - HC
December 26, 2015 Case Laws VAT and Sales Tax

Classification of uninterrupted power supply (UPS)- Whether IT product or not - Once the uninterrupted power supply and its parts have been specifically made referable......
December 25, 2015 Case Laws Income Tax

Sale of flats - The AO, the CIT (A) and the ITAT have proceeded on an erroneous legal premise that the agreement entered into by the Assessee with the builder and the......
December 25, 2015 Case Laws Income Tax

Compensation received from the German publisher - Honorarium receipt - receipt represents compensation for the loss of a source of income - capital in nature - not taxable - HC
December 25, 2015 Case Laws Income Tax

Recovery proceedings - Pending appeal before the Commissioner(Appeals) therefore, there shall be stay against further recovery of the tax demand arising out of such......
December 25, 2015 Case Laws Income Tax

Double taxation - It is surprising that AO wants to tax the surrender amount as well as its application which definitely amounts to double addition in the hands of the......
December 25, 2015 Case Laws Income Tax

Addition on account of excess stock found during the course of survey - Assessing Officer has not countered the allegations of the assessee that copy of the inventory......
December 25, 2015 Case Laws Income Tax

There is no transfer of capital asset by way of distribution of capital asset at the time of making the payments to the retiring partners and therefore, no capital gain.....
December 25, 2015 Case Laws Income Tax

The Assessing Officer, instead of complying with the provisions of section 153C, proceeded with the reassessment under section 147/148 which is not applicable to search.....
December 25, 2015 Case Laws Income Tax

Nature of payments made by assessee franchise to BCCI towards right to operate IPL franchises of 'Deccan Chargers' (DC) for a period of ten years - the franchise fee......
December 25, 2015 Case Laws Income Tax

Anonymous donations to be taxed under section 115BBC(1) - We find that Assessing Officer had called for the details of donations received by the assessee, which the......
December 25, 2015 Case Laws Income Tax

Disallowance of unpaid sales Tax due in the previous years - shown as a contingent liability. - there is no impact in the Profit & Loss account since the assessee had......
December 25, 2015 Case Laws Service Tax

Rent a cab Service - pick-up and dropping of the employees in the SEZ - Whether, this will result in service provided to SEZ hence not eligible to service tax - prima......
December 25, 2015 Case Laws Service Tax

Manpower supply service - The contract is only concerned with the agreed amount to be paid to the contractor. Bifurcation of the receipt does not ipso facto take away......
December 25, 2015 Case Laws Service Tax

Denial of CENVAT credit on photography / validation service, transit insurance service and insurance service - Nexus with manufacturing activity - any amount which has.....
December 25, 2015 Case Laws Service Tax

Denial of CENVAT Credit - input service - Clearance of goods from factory gate - prima facie view taken by the tribunal in the stay matter cannot have precedent value - AT
December 25, 2015 Case Laws Central Excise

Supply of goods to SEZ units by DTA suppliers - deemed export - procedure not followed - Rebate to of CVD paid claimed under Rule 18 of the Central Excise Rules, 2002 on....
December 25, 2015 Case Laws Central Excise

It is by now well settled that in a taxing statute there is no scope of any intendment and the same has to be construed in terms of the language employed in the statute.....
December 25, 2015 Case Laws Central Excise

Discrepancy in RG-1 Register - clandestine manufacture and clearance of fabrics - The charges of clandestine activities are required to be adjudicated by appreciating......
December 25, 2015 Case Laws Central Excise

Denial of CENVAT Credit - input services - renting of immovable property service is having direct nexus in the manufacture of goods - credit allowed - AT
December 25, 2015 Case Laws Central Excise

Imposition of penalty - Clandestine removal of goods - Merely because he was the General Manager for a limited period, cannot make him liable to penalty under Rule 209A.....
December 25, 2015 Case Laws Central Excise

Once the bona fide of the appellants are not being doubted for the purpose of imposition of penalty, the same cannot be doubted for the purpose of invocation of longer period. - AT
December 25, 2015 Case Laws Central Excise

Rebate claims - export of goods - defect in the original application - Bar of limitation - neither Rule 18 nor notification of GOI prescribe any procedure for claiming......
December 25, 2015 Case Laws Customs

Auction of goods by the port authorities due to non clearance - the question of non-issuance of notice before the public auction does not arise. Even after paying the......
December 25, 2015 Case Laws Customs

Classification under CTH 3004 or under CTH 9018 - Import of Extraneal Peritoneal Dialysis Solution with 7.5% Icodestrin - CPAD is rightly classifiable under Chapter heading 9018. - AT
December 25, 2015 Case Laws VAT and Sales Tax

Whether the sale price received by the Appellant on sale of used motor vehicles could not be included in the turnover as it was exempt from tax under Section 6(3) of the....
December 25, 2015 Case Laws VAT and Sales Tax

Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC
December 24, 2015 Case Laws Income Tax

Revision u/s 263 - Addition u/s 68 - AO did not make befitting inquiry in the given circumstances and the CIT has held the assessment order to be erroneous and......
December 24, 2015 Case Laws Income Tax

Where the assessee, due to certain scheme, made premature payment of deferred sales-tax and on such payment entire liability to pay tax stood discharged, section 41(1)......
December 24, 2015 Case Laws Income Tax

Disallowance of salary payment - The AO had recoded the statement of six persons and no adverse inference had been drawn by him. The other four persons were not made......
December 24, 2015 Case Laws Income Tax

Unaccounted purchase - Even if we consider the first purchase to have been made out of unaccounted income, the estimated profits from the unaccounted sales would be more....
December 24, 2015 Case Laws Income Tax

If the assessee has consistently treated the shares investment account as her investment for long-term purposes and has not shifted the stock in investment account to......
December 24, 2015 Case Laws Wealth-tax

Determination of net wealth - Inclusion of leasehold interest -Appellant certainly has an interest in the property for a period of 95 years. This is sufficient to hold......
December 24, 2015 Case Laws Service Tax

Demand of service tax on advances received - services are yet to be provided - The advance is only an amount given as kind of earnest money and for which the appellant......
December 24, 2015 Case Laws Central Excise

Refund - Unjust enrichment - duty was paid under protest during the pendency of the adjudication proceedings - there was no question of passing on this element of duty......
December 24, 2015 Case Laws Central Excise

100% EOU - payment of duty at the time of debonding - petitioners are permitted to pay the excise duty foregone from the legally availed Cenvat credit account. Upon the.....
December 24, 2015 Case Laws Central Excise

Duty demand - The assessee cannot insist upon cross-examination of all the informer, especially the statement of whom may not be relied upon by the Department for......
December 24, 2015 Case Laws Customs

Violation of Regulation 13 (O) of Custom House Agents Licensing Regulations, 2004 - petitioner presented goods for export on behalf of fictitious/bogus exporter whom he.....
December 24, 2015 Case Laws Customs

Undervaluation of import of Dyed Woven Fabrics - rejection of declared price and enhancement of value from US$ 0.70 to US$ 1.05 per mtr. determined by the adjudicating.....
December 24, 2015 Case Laws Customs

Valuation - related parties - technical knowhow fee is for design, drawing and technical information provided to appellant by overseas supplier for setting up of......
December 24, 2015 Case Laws Customs

Whether Optical Fibre Cables (OFC), to be used in Telecommunication, are classifiable under Customs Tariff Heading 8544 and eligible for exemption under Notification No.....
December 24, 2015 Case Laws Customs

Revocation of CHA Licence - there is no provision for granting stay under Rule 41 of the CESTAT Procedure Rules, 1982 - AT
December 24, 2015 Case Laws Customs

EPCG license - Non-fulfillment of export obligations - In fact till date there is nothing on record, even after a lapse of a period of about ten years, the appellants......
December 24, 2015 Case Laws VAT and Sales Tax

By not making refund within time limit prescribed by law i.e. within three months, the Refund Officer has violated law and, therefore, when the department itself made......

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