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Highlights / Annotations / Catch Notes For December of 2015

Home Highlights December December 2015 Year 2015

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Showing 201 to 250 of 540 Records

1 2 3 456 7 8 9........ 11

December 21, 2015 Case Laws Income Tax

Government was substantially financing and interested in the management of the respondent-assessee and, therefore, were eligible for exemption under Section......
December 21, 2015 Case Laws Income Tax

Interest u/s 234C - the liability to pay interest under Section 234C of the Act qua the capital gains was held to be unwarranted in view of the specific provisions of the Act - HC
December 21, 2015 Case Laws Income Tax

Donation of gold chhabba - whether in light of explanation to Section 2(24) (iia) of the Act, the Dera is not a deemed trust? - The cumulative effect of all the factors....
December 21, 2015 Case Laws Income Tax

TDS u/s 194J or 192 - payments made to doctors who are regular employees of the hospital - it is not a case of employer-employee relationship between the assessee and......
December 21, 2015 Case Laws Service Tax

CENVAT Credit - inputs and capital goods were used in construction of jetty for rendering port service. There is no reason to deny CENVAT credit on such input and capital goods. - AT
December 21, 2015 Case Laws Service Tax

Royalty charges received by the appellant from Licensee as per Licence Agreement for Development of VII Berth as Container Terminal, operation and maintenance on BOT......
December 21, 2015 Case Laws Service Tax

Refund claim of accumulated CENVAT Credit - 100% EOU - export of services - period of limitation - the date of export invoice should be treated as the relevant date.......
December 21, 2015 Case Laws Central Excise

Demand of interest - whether interest is chargeable on the cenvat credit wrongly taken, though the same is reversed before utilization of the credit - Held No - AT
December 21, 2015 Case Laws Central Excise

Levy of interest u/s 11AA - Demand of differential duty - value addition of charity amount in the assessable value - Appellants are liable to pay interest from the first....
December 21, 2015 Case Laws Customs

Denial of the benefit of EPCG license - Import of cars - export obligations - proceedings are pre-mature as HEL is still in possession of the cars and registered the......
December 21, 2015 Case Laws Customs

Valuation - Rule 4 - includibility/ non includibility of the expenses on advertising and sales promotion etc. - loading of 12.5% is not sustainable in terms of Rule 4......
December 21, 2015 Case Laws VAT and Sales Tax

Taxability of Sodexo Meal Vouchers - Paper based vouchers - affiliates are bound to honour - appropriate test would be as to whether such vouchers can be traded and sold....
December 21, 2015 Case Laws VAT and Sales Tax

Sale of hypothecated vehicles - disposal of repossessed cars by the bank - sale of the repossessed cars by the Appellant Bank is incidental or ancillary or in......
December 21, 2015 Case Laws VAT and Sales Tax

In case where the sale or purchase is exempt from tax, the dealer would not be in a position to recover the additional tax from the purchaser, thereby frustrating the......
December 21, 2015 Notifications Companies Law

Statutory Auditor (Chartered Accountant), Cost Auditor or Secretarial Auditor has to report the fraud in the company in the prescribed manner. - Notification
December 21, 2015 Notifications VAT and Sales Tax

Amendment in Delhi Value Added Tax Rules, 2005 - Notification
December 21, 2015 Notifications FEMA

Foreign Exchange Management (Transfer or Issue of Security by a Person Resident outside India) (Thirteenth Amendment) Regulations, 2015 - Notification
December 19, 2015 Circulars Income Tax

Allowability of employer's contribution to funds for the welfare of employees in terms of section 43B(b) of the Income Tax Act - Circular
December 19, 2015 Case Laws Service Tax

Banking and other Financial Services - an amount received as a consideration for disbursement of salaries to the Govt. teachers on direction of Zillha Parishad can never....
December 19, 2015 Case Laws Central Excise

CENVAT Credit - the ISD can avail credit of service tax paid on input services received prior to registration and moreover, in this case there is only one manufacturing.....
December 19, 2015 Case Laws Central Excise

Denial of exemption under the Notification No. 64/1995-CE - appellants have supplied the radar and its parts to Indian navy, which is supported by the certificate......
December 19, 2015 Case Laws Central Excise

100% EOU - Job work - Appellant EOU cleared the goods under Notification No. 43/2001 which was issued under Rule 19 of the Central Excise Rules and the goods were......
December 19, 2015 Case Laws Customs

Fulfillment of export obligation - advance license - By merely stating that the FIR was lodged for lost documents, petitioner cannot substitute the requirement of......
December 19, 2015 Case Laws Customs

Confiscation - The crucial words are “warp pile fabrics, cut” (58012710) & other (5801 2720). Thus more important in the classification of a fabric under 5801 3711/19......
December 19, 2015 Case Laws Customs

Suspension of CHA license - We failed to understand the reasons for initiating revocation of CHA licence based on the alleged contravention of lending of IE code when no....
December 19, 2015 Case Laws Customs

Classification - whether the paddle wheel aerators and its parts imported and cleared are classifiable under Chapter 8436 as other agricultural, horticultural machines......
December 19, 2015 Case Laws Companies Law

Exclusive employment of the company - prohibition contained in Section 314(1)(b) of the 1956 - relative of a Director of a company - The statutory mandate is that being.....
December 19, 2015 Case Laws Income Tax

Amount expended for putting up multi-storied structures on leasehold land and refurbishing leasehold buildings - capital or revenue expenditure - entitlement to......
December 19, 2015 Case Laws Income Tax

Levy of fee u/s 234E in the order u/s 200A - That time limit of one year has already elapsed and the defect is thus not curable even at this stage - the impugned levy of....
December 19, 2015 Case Laws Income Tax

Taxation of Employees Stock Option Plan under fringe benefit tax - Section .115WB(1)(d) - the date of actual allotment or transfer of Employees Stock Option is crucial......
December 19, 2015 Case Laws Income Tax

Penalty u/s 274 r.w.s. 271(1)(c) - undisclosed income - wrong claim of deduction u/s 54 - assessee is exigible to levy of penalty on such income which was detected......
December 19, 2015 Case Laws Income Tax

Exemption u/s 10AA - Trading done by the assessee is a service and, therefore, deduction under Section 10AA is allowable - the definition of service given in the SEZ......
December 19, 2015 Case Laws Income Tax

The ‘interest income’ earned on business advances kept with the sister concerns should be treated as ‘business income’ instead of ‘income from other sources’ - AT
December 19, 2015 Case Laws Income Tax

Reconciliation of the difference between receipts as per TDS Certificates (26AS) and receipts disclosed by the assessee - the explanation put forth by the assessee in an....
December 19, 2015 Case Laws Income Tax

Disallowance of the claim for deduction u/s. 37((1) - recruitment of employees before commencement of business - Undisputedly, this line of business requires expertise......
December 19, 2015 Case Laws Income Tax

LTCG - Claim of exemption u/s 10(38) - It is a settled law that assessment cannot be made on the basis of suspicion or surmise. The AO has not brought any material on......
December 18, 2015 Notifications Companies Law

Omnibus approval for related party transactions on annual basis - Companies (Meetings of Board and its Powers) Amendment Rules, 2015.
December 18, 2015 Case Laws Income Tax

Reopening of assessment - The disposal of the objections was done in a mechanical manner. Even today, the Department has not been able to bring on record anything to......
December 18, 2015 Case Laws Income Tax

Invoking Section 80IA(10) while denying benefit of Section 80IC - As seen from the sale invoice there is definitely a reason to believe that assessee has inflated the......
December 18, 2015 Case Laws Income Tax

Entitlement to interest u/s 244A paid by them u/s 140A - The explanation does not give room for an interpretation that if a person has paid money otherwise than by way......
December 18, 2015 Case Laws Income Tax

Additions on the basis of AIR information - if the payee does not amend its AIR information, the payer cannot be penalized for the same - AT
December 18, 2015 Case Laws Income Tax

Nature of interest received - revenue receipt or capital receipt - compensation for breach of contract relating to capital assets - Merely because the tax has been......
December 18, 2015 Case Laws Income Tax

Transfer pricing adjustment - When assessee is not able to bring on record anything to show any services to have been rendered by AE to it and there are no......
December 18, 2015 Case Laws Income Tax

Search and seizure action u/s.132 - addition u/s 69 - Presumption u/s. 132(4A) is available only against the person from whose possession the document is found and not......
December 18, 2015 Case Laws Service Tax

Benefit of refund under Notification No. 05/2006, read with Rule 5 of Cenvat Credit Rules, 2004 - Notification No. 05/2006 was retrospectively amended and word "in” has....
December 18, 2015 Case Laws Service Tax

Denial of refund claim - information technology service - Software Technology Parks of India (STPI) scheme - There are several decisions taking a view that on the ground....
December 18, 2015 Case Laws Service Tax

Refund of CENVAT credit accumulated - the claim which was returned for the period from October 2006 to December 2006 cannot be held as resubmitted where the part of the.....
December 18, 2015 Case Laws Central Excise

Imposition of penalty for abetment against the Chartered Accountant for giving wrong certificate - This action could not be described as an act to attract penalty under....
December 18, 2015 Case Laws Central Excise

Denial of suo moto CENVAT Credit - duty was paid earlier by utilizing credit - The decision of the Commissioner to disallow the suo-moto credit is legally correct. - AT
December 18, 2015 Case Laws Central Excise

Valuation - discount given on the Demo cars disallowed - value of the demo cars to be determined as per the price of normal cars cleared to the dealers - AT

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