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Highlights / Annotations / Catch Notes For December of 2015

Home Highlights December December 2015 Year 2015

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Showing 301 to 350 of 540 Records

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December 16, 2015 News Indian Laws

Purchase/ sale of any goods or services (including jewellery / bullion) exceeding ₹ 2 lakh per transaction will require quoting of PAN - List of various......
December 16, 2015 Circulars Service Tax

Job Work versus Manpower supply services - CBEC Clarified the issue with regard to services received by apparel exporters in relation to fabrication of garments - Circular
December 15, 2015 Case Laws Service Tax

Availment of CENVAT credit of service tax - scope of eligible input services - Rule 2(l) - outdoor catering service and insurance service -It is well settled that the......
December 15, 2015 Case Laws Service Tax

Demand of service tax - pure agent - outdoor catering - The contract between the two parties does not provide that appellant will act as a pure agent. In fact, there is.....
December 15, 2015 Case Laws Service Tax

So long as an assessee is not undertaking manufacture of dutiable and exempted goods or providing taxable and exempted services, unless the credit is exclusively used......
December 15, 2015 Case Laws Service Tax

Residential complex was constructed by the appellants and handed over to the implementing agency of the Rajiv Gruhakalpa Scheme which in turn sold the apartments to the.....
December 15, 2015 Case Laws Central Excise

Manufacture - marketability - process of cold-rolling of stainless steel patta/pattis - whether cold-rolled pattas are distinct marketable commodities - held yes - SC
December 15, 2015 Case Laws Central Excise

Clandestine removal of goods - The fact of clandestine removal of goods had not been proved. Mere quoting the statements of the proprietors and some of their employees......
December 15, 2015 Case Laws Central Excise

Denial of CENVAT Credit - credit on the xerox copy of the bill of entry - the original bill of entry is with the Customs authorities and they have refused to return the.....
December 15, 2015 Case Laws Central Excise

Demand of education cess - the Paper Cess levied by other than the Ministry of Finance (Department of Revenue), and therefore, demand of Education Cess on Paper Cess......
December 15, 2015 Case Laws Central Excise

If the cumulative credit in respect of all the duties is to the extent of ₹ 100 and if an asseessee has paid ₹ 120/- at the time of clearance of such inputs,....
December 15, 2015 Case Laws Central Excise

Denial of Adjustment of excess payment paid against the short payment paid at the provisional assessment - the adjustment of excess duty paid by the appellant against......
December 15, 2015 Case Laws Customs

Whether once the export obligation is discharged the conditions of customs Notification No. 48/99 are no more relevant - Diversion of goods - discrepancy establishes a.....
December 15, 2015 Case Laws Customs

Valuation of goods - Enhancement in value of goods - Assessee paid enhanced value since he wanted goods urgently - Since in this case the appellant has not challenged......
December 15, 2015 Case Laws Customs

Valuation - determination of CVD - Section 4 or 4A - MRP Based method of assessment - before final assessment of Bills of Entry, they should have raised the question of.....
December 15, 2015 Case Laws Customs

Denial of refund claim - SAD - Unjust enrichment - The balance sheet shows the amount of 4% SAD as receivable under the asset category. Under the circumstances, it......
December 15, 2015 Case Laws Customs

There is no dispute that the appellants were heard by one Commissioner and the adjudication order was passed by another Commissioner, which is clear violation of......
December 15, 2015 Case Laws Customs

Imposition of penalty on a person treating as Importer - There is no evidence on record that appellant has signed the bills of entry and has given all the documents......
December 15, 2015 Case Laws Indian Laws

The head notes of the defendant made are almost similar to that of the plaintiff - They are directed to remove the existing infringing material from its website......
December 15, 2015 Case Laws Income Tax

Provisions of section 115JB were applicable and that the amendment was prospective in nature. The Tribunal could not have ta ken a different view after relying upon the.....
December 15, 2015 Case Laws Income Tax

Valuation of stock - Section 145A cannot be applied in a piecemeal and ad-hoc manner to a few handful chosen and selected transactions as is done by the revenue in the......
December 15, 2015 Case Laws Income Tax

MAT - Computation of book profits u/s 115JB - AO sought to tax under MAT an amount being remission of liability of Bank - once this amount has been disclosed in the P&L.....
December 15, 2015 Case Laws Income Tax

Bogus Purchases - assessee had purchased the goods in the months of May and June, 2008. However, the payments have been made from September, 2009 onwards, i.e., after......
December 15, 2015 Case Laws Income Tax

TDS u/s 194 - transporters have transported the goods of seller / supplier - assessee makes the payment to GTA, got reimbursed the amount and no expenses booked against.....
December 14, 2015 Case Laws Service Tax

Lump sum contract - specific job work of the parts on required by Tata Motors deputing their persons - the activity cannot be equated with Man Power Recruitment or......
December 14, 2015 Case Laws Central Excise

Manufacture - activity of grading of diamonds which have been imported or received by them in respect of their colour, clarity, cut and their weight in carats - second......
December 14, 2015 Case Laws Central Excise

Valuation - physician samples were given free of cost by the distributors and not by the manufacturer - What ultimately distributors did with these goods is extraneous.....
December 14, 2015 Case Laws Central Excise

Valuation - manufacture of items of furniture on job work basis - inclusion of cost of raw materials, job-charges paid to M/s. SJA, plus drawings and design charges for.....
December 14, 2015 Case Laws Central Excise

Valuation - inclusion of interest and gains arising out of advance received against supplies - the overall effect of the deposit on the financial position of the company....
December 14, 2015 Case Laws Central Excise

Manufacture - Ready Mix Concrete - RMC or MC - the matter needs to be remanded back to the Tribunal to decide the aforesaid factual aspect viz. whether the produce in......
December 14, 2015 Case Laws Central Excise

CENVAT Credit in respect of plastic crates, trolleys, welding table and welding chair - denial of CENVAT credit on the ground that the material on which credit was......
December 14, 2015 Case Laws Central Excise

Area based exemption under Notification NO.50/03-CE dt.10.6.03 at new premises after shifting of factory - no production was undertaken by the appellant at new address......
December 14, 2015 Case Laws Central Excise

Valuation - Clearances of yarn for captive consumption within the factory - where the goods manufactured by an assessee are cleared for captive use as well as are sold......
December 14, 2015 Case Laws Central Excise

Area Based Exemption - Declaration intending the availment the exemption notification 50/2003 was filed after 31-3-2010 - resent case is plain and simple and is......
December 14, 2015 Case Laws Customs

Re-Confiscation of car from purchaser after import - confiscation of car is not sustainable - the appellant is a bona fide purchaser of the car and have no role in......
December 14, 2015 Case Laws Customs

Demand of interest on duty paid on DTA clearances of warehoused goods - 100% EOU - clearances of the goods have been done clearly within the permitted period of three......
December 14, 2015 Case Laws Customs

Levy of CVD - Even if placing all the imported articles in one kit (as 'Cable jointing kits') does not amount to manufacture, whether the ratio laid down by the courts......
December 14, 2015 Case Laws Customs

Demand of differential duty - Undervaluation of goods - Merely because the value was enhanced by the Customs, the same would not become contemporaneous imports. - AT
December 14, 2015 Case Laws Customs

Valuation - Revenue having not adopted the Valuation Rules sequential-wise and having not produced any evidence of contemporaneous nature to reflect upon the lower value....
December 14, 2015 Case Laws VAT and Sales Tax

Levy of penalty under Section 10-A of the Central Sales Tax Act - Even the exports covered by Form-H, have not been taken note of by the assessing officer. They are also....
December 14, 2015 Case Laws Indian Laws

Dishonoring of cheque - complaint was not filed by the payee but by the director - As per the case made out in the complaint, the transaction was a loan transaction. It....
December 14, 2015 Case Laws Income Tax

Deduction u/s 80QQB - royalty - assessee has authored book on income tax problems in question answer form. - His book is on a complex issue which really needs intellect.....
December 14, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - surrender of income - suo motu further income declared in the returns filed u/s 153A - Explanation 5A has specific application, the contention......
December 14, 2015 Case Laws Income Tax

Rejection of books pf accounts - estimation of net profit from civil contract receipts - A.O. is not correct in including the work in progress for the purpose of......
December 14, 2015 Case Laws Income Tax

Addition on account of income siphoned out - benefit of section 10(23C)(iiiad) denied - AO just based his findings on the outflow without examining its ultimate use and....
December 14, 2015 Case Laws Income Tax

Penalty imposed under section 272A(2)(k) - delay in filing TDS statements - imposition of penalty under section 272A(2)(k) is not mandatory as the provisions of section....
December 14, 2015 Case Laws Income Tax

Deduction of tax at source u/s.195(1) in respect of refund including the interest u/s.244A - DTAA - contention of the assessee that interest on refund of tax is exempt.....
December 14, 2015 Case Laws Income Tax

Deduction on interest of housing loan u/s 24(b) -AO restricted it to 25% since 75% of the property is belongs to other co-owners - Action of AO is justified - AT
December 12, 2015 Case Laws Income Tax

Tds on penalty amount - whether the Penalty Amount payable pursuant to the Final Judgment/Decree of the US Court and paid to the Government of USA/US Court would be......
December 12, 2015 Case Laws Income Tax

Interest u/s 234B - the liability would end on the date of determination of total income u/s 143(1) or, in case of regular assessment, the date of such assessment. In......

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