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Highlights / Annotations / Catch Notes For December of 2015

Home Highlights December December 2015 Year 2015

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Showing 251 to 300 of 540 Records

1 ....2 3 4 567 8 9 10........ 11

December 18, 2015 Case Laws Central Excise

Manufacture - Steel tubular poles joining of duty paid MS pipes of different diameters by welding and swaging - appellant's activity would amount to manufacture - AT
December 18, 2015 Case Laws Central Excise

Denial of CENVAT Credit - if the department levies and collects the Central Excise duty on the goods remove from the factory, they can not claim for the purpose of......
December 18, 2015 Case Laws Central Excise

Cenvat Credit - the rule provides for non-reversal of credit in respect of clearances effected to unit in SEZ or to a developer of SEZ. The Rule does not refer to......
December 18, 2015 Case Laws Central Excise

SSI Exemption - dummy unit or not - Merely because a common electricity connection was used by both the units by itself will not make it a dummy of one another.......
December 18, 2015 Case Laws Customs

Waiver of pre-deposit - mandatory or not - appeal were pending before 06.08.2014. The petitioner had a right to seek waiver of predeposit. The Tribunal would, therefore,....
December 18, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - When the refund claim arises within two or three days and within 15 days, a refund claim is filed, the obvious conclusion......
December 18, 2015 Case Laws Companies Law

Removal of the attachment orders - it is appropriate to raise the attachment and permit the Official Liquidator to take possession of property and proceed in accordance....
December 17, 2015 Case Laws Indian Laws

Levy of property tax - warehouse - property tax on the value of storage and water tanks of the IOC situated in the industrial development area of Cuddapah (A.P.) - The......
December 17, 2015 Case Laws Income Tax

Revenue or capital expenditure - the expenses incurred towards pledge agreement with the bank was for borrowing working capital availed from bank and by incurring he......
December 17, 2015 Case Laws Income Tax

Deduction u/s 32AB - there is nothing on the basis of which it could be deduced that deduction is to be allowed only out of the profit of a unit or undertaking where......
December 17, 2015 Case Laws Income Tax

Reopening of assessment - disclosure of the purchase of the property was not made in his return of income - In the absence of any legal obligation on the assessee to......
December 17, 2015 Case Laws Income Tax

Benefit of exemption u/s 11 denied - profit motive - Association of leather merchants - AO has not disputed the conditions necessary for allowing exemption u/s.11 of the....
December 17, 2015 Case Laws Income Tax

Deduction of interest u/s 24 - Since the assessee had not let out the house property, AO denied the claim of deduction u/s 24 - the question of using of personal......
December 17, 2015 Case Laws Income Tax

Non-granting of exemption u/s.11 - publishing of newspaper is a commercial line which cannot be considered as charitable activity, so as to grant exemption u/s.11 of the Act. - AT
December 17, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - cessation of liability u/s 41(1) in respect of two trade creditors and in respect of one trade debtor - penalty in this case can not be imposed.....
December 17, 2015 Case Laws Income Tax

When the authorities are not granting registration under the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987, registration u/s 43(1)......
December 17, 2015 Case Laws Service Tax

Only after 2010, the statute treated all services rendered within the port as port service. Therefore since the activity undertaken and the amount collected is for......
December 17, 2015 Case Laws Service Tax

Denial of refund claim - service tax paid on GTA service twice by them due to clerical error - appellant has been able to prove that they have paid service tax twice -.....
December 17, 2015 Case Laws Service Tax

Refund - services wholly consumed within SEZ - even though there is no necessity to discharge service tax liability, it was held that this does not mean that in a case......
December 17, 2015 Case Laws Service Tax

Renting of immovable property - the definition excludes buildings used for the purpose of accommodation, including hotels. It has not been disputed by the lower......
December 17, 2015 Case Laws Service Tax

Levy of service tax - security service by Police Forces of the State - prima facie, the consideration amounts to income of the State of Rajasthan which is excluded from....
December 17, 2015 Case Laws Service Tax

Inclusion of reimbursement of expenses in the value - allocation of cost of expenses - recovering the expenses on the basis of a calculation prima facie cannot be held......
December 17, 2015 Case Laws Central Excise

Valuation of goods - Whether the pre-delivery inspection charges and after sales service charges are to be included in the assessable value - PDI charges and free ASS......
December 17, 2015 Case Laws Central Excise

Refund of Terminal Excise Duty (TED), which was erroneously paid to the excise department. - DGFT directed to consider the application of the writ petitioner for refund....
December 17, 2015 Case Laws Central Excise

Imposition of penalty - when the main appeal has been dismissed, there is no question of interfering with the impugned order passed by the Tribunal on the question of......
December 17, 2015 Case Laws Central Excise

Valuation - inclusion of delivery (transportation) charges of HSD and motor spirit - When the delivery charges are separately mentioned in the invoices just because the....
December 17, 2015 Case Laws Central Excise

Waiver of pre deposit - clandestine removal - preparing parallel Central Excise invoices - Evasion of duty - it is not necessary that the goods should be confiscated in....
December 17, 2015 Case Laws Central Excise

Footwears with MRP - claim of exemption - the condition of indelible marked or embossed with the MRP does not stand fulfilled - MRP was admittedly less than the said......
December 17, 2015 Case Laws Customs

Evasion of education cess - In a case of assessment over a bill of entry, it is the duty of the Assessing Officer to properly assess the duty and onus cannot be shifted....
December 17, 2015 Case Laws Customs

Levy of penalty - 100% EOU erroneously availed the Benefit of Notification No.52/2003-Cus. dt. 31/03/2003 - assessee were allowed to clear the goods under the claim of......
December 17, 2015 Case Laws Customs

100% EOU - Mis-Declaration of excess quantity of export goods to meet export obligation - the export goods are liable for confiscation - redemption fine of ₹ 12......
December 17, 2015 Case Laws Customs

Enhancement in value of goods - Revenue has not also explained why Rule 5 and 6 which relate to similar or identical goods should not have been considered when the......
December 17, 2015 Case Laws Customs

Provisional release of seized goods - Board’s Circular dated 4-9-2013 - Merely because an SLP is proposed to be filed against the said orders of the High Court of Delhi....
December 16, 2015 Case Laws Income Tax

Taxability of income - Whether activities carried on by the Applicant, which is a Singapore based company and a non-resident, can be held to have earned any income......
December 16, 2015 Case Laws Income Tax

TDS u/s 195 - The Supreme Court has clearly held that the provisions relating to TDS would apply only to those sums which are chargeable to tax under the Income Tax Act.....
December 16, 2015 Case Laws Income Tax

Valuation of property - Adoption of State P.W.D. rates or the Central P.W.D. - Tribunal was right in directing the Assessing Officer to adopt the State P.W.D. rates on......
December 16, 2015 Case Laws Income Tax

Method of accounting of commission expenses on accrual basis - The payment of commission accrued only on realization of sale value and it is to be allowed when the......
December 16, 2015 Case Laws Service Tax

Denial of CENVAT Credit - A case for demand of CENVAT credit got converted to a claim for refund and was allowed by the Commissioner (A) - Since the Order-in-Appeal has.....
December 16, 2015 Case Laws Service Tax

Cenvat credit - Cash management including transport of cash to and from the currency chest is thus relatable to providing banking and financial services and the services....
December 16, 2015 Case Laws Service Tax

Penalty u/s 76 - Adjudicating authority was correct in not imposing any penalty as there being no invocation of any provisions of imposition of penalties for wrong......
December 16, 2015 Case Laws Central Excise

Demand of interest on reversal of CENVAT Credit - appellant could not have acted any other way than the way they did. In the circumstances, holding that credit was not......
December 16, 2015 Case Laws Central Excise

Validity of tribunal order - The contentions of the revenue were not even recorded and no reason for dismissing the appeal filed by the revenue has been mentioned. -......
December 16, 2015 Case Laws Central Excise

Refund claim - amount was deposited willingly and voluntarily during the course of investigation - refund was rejected as Refund application is premature - in absence of....
December 16, 2015 Case Laws Central Excise

As per Rule 3 of the Cenvat Credit Rules 2004 whatever input / capital goods have been received by the respondent in their factory they are entitled to take Cenvat......
December 16, 2015 Case Laws Customs

Re-determination of value under Rule 8 of Customs Valuation Rules, 1988 - A copy of the market inquiry report is available on record which we have perused. The said......
December 16, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - It is a settled position of law that, if the amount for which refund is sought for, has not been booked as an expenditure in....
December 16, 2015 Case Laws Customs

Valuation - Undervaluation of goods - The appellant having produced the invoice, in support of its declared value, has done his part of the duty. If the Revenue is not......
December 16, 2015 Case Laws VAT and Sales Tax

Disallowance of exemption on second interstate Sales - requirement under the statutory prescription is that an assessee should file E1 and C declaration forms. This has.....
December 16, 2015 Case Laws Indian Laws

Criminal Complaint under Sections 138 of Negotiable Instruments Act, 1881 - No merit in this petition. This petition amounts to gross abuse and misuse of process of law.....
December 16, 2015 Case Laws Indian Laws

Section 142(2)(a), amended through the Negotiable Instruments (Amendment) Second Ordinance, 2015, vests jurisdiction for initiating proceedings for the offence under......

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