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Highlights / Annotations / Catch Notes For December of 2015

Home Highlights December December 2015 Year 2015

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Showing 401 to 450 of 540 Records

1 ....5 6 7 8910 11

December 9, 2015 Case Laws Income Tax

Calculation of the deduction u/s. 11(1)(a) - Having found that trust is entitled to exemption under s. 11(1), we are to go to the stage of income before application......
December 9, 2015 Case Laws Income Tax

Compensation received on account of sale of TDR rights is not taxable, the other issues raised by the assessee relating to claim of exemption u/s 54 and enhancement of......
December 9, 2015 Case Laws Service Tax

Cenvat Credit - service tax paid on insurance premium - appellant would not be eligible to take CENVAT credit in respect of the Mediclaim which is in the nature of a......
December 9, 2015 Case Laws Service Tax

Extension of time for making reduced penalty - CESTAT could not have permitted the Respondent to pay the reduced penalty amount in terms of the second proviso to Section....
December 9, 2015 Case Laws Service Tax

The onus to prove that the service tax is leviable is totally on Revenue. - the observation that “because the appellant never clarified as to why such amount was spent,.....
December 9, 2015 Case Laws Service Tax

Demand of service tax - Global Account Manager (GAM), expenses and International Private Leased Circuit (IPCL) charges. - the amounts paid in foreign exchange which are.....
December 9, 2015 Case Laws Service Tax

Construction of complex service - The ground plan clearly shows that the complex has more than 12 units with common community hall, common parking area, and Common Park.....
December 9, 2015 Case Laws Customs

Import of new radial tyres on a date after 24.11.2008 when imports of such tyres were restricted by DGFT in terms of Notification No. 64(RE)/20082004-2009 dated......
December 9, 2015 Case Laws Customs

Penalty under Regulations 22 of Customs Brokers Licensing Regulations, 2013 - provisions for imposing penalty were not in existence under the provisions of CHA LR 2004......
December 9, 2015 Case Laws Customs

Denial of refund of SAD - Notification No. 102/2007 dated 14.09.2007 - the appropriate sales tax or VAT being NIL the appellants cannot be said to have violated the said....
December 8, 2015 Case Laws Income Tax

TDS u/s 194C - the assessee was liable to deduct TDS u/s 194C of the Act on payments for carriage of goods through intermediaries as there was a contract covered u/s......
December 8, 2015 Case Laws Income Tax

Quantum of deduction to be allowed to the assessee u/s. 10A - the deduction under section 10A of the Act has to be given at the stage when the profits and gains of the......
December 8, 2015 Case Laws Income Tax

Disallowance of interest expenditure on account of non-deduction of TDS - Since the assessee failed to furnish the requisite Form 15H, therefore, additions confirmed - AT
December 8, 2015 Case Laws Income Tax

Penalty u/s 271B - assessee has obtained the tax audit report on 30th September 2008 and not before 30th September, 2008 - the expression ‘before the specified date’ in.....
December 8, 2015 Case Laws Income Tax

Charitable activity - addition made by the Assessing Officer treating the activity of providing Mid Day Meal being falling with the proviso to Section 2(15) - Breach of.....
December 8, 2015 Case Laws Income Tax

Unexplained cash credit u/s 68 - Investor had returned income of ₹ 530/-. Therefore, it is necessary that what was the source of investment of the investor has to....
December 8, 2015 Case Laws Income Tax

Disallowance of commission paid to directors - allegation that commission was paid to avoid dividend distribution tax - there being no nexus between the two payments......
December 8, 2015 Case Laws Service Tax

Foreign Employees on Deputation in India - Interpretation of term "service" - merely because the social security of Mr. Sloan while he is in India is being taken care of....
December 8, 2015 Case Laws Service Tax

Attachment of property and bank accounts - Only a cursory remark has been indicated namely that there is fair possibility of the funds getting dissipated. - cogent and......
December 8, 2015 Case Laws Service Tax

For levying of service tax under reverse charge mechanism, Revenue has to first identify the taxable service received from abroad for which payment was made in foreign......
December 8, 2015 Case Laws Service Tax

Denial of refund claim - payment received in Indian Rupees for which FIRC issued by the bank and payment is routed through foreign bank qualifies the condition of......
December 8, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Commissioner (Appeals) has only printed the headlines from ELT and passed the order - Unless the material facts are tested by evidence and law,....
December 8, 2015 Case Laws Customs

Confiscation of goods - Import of restricted items - ownership of goods - documents of the said container are in the name of the appellant but appellant has disowned the....
December 7, 2015 Case Laws Income Tax

Disallowance u/s 80IA(4) - the object of including “inland port” as an infrastructure facility and also that customs clearance also takes place in the inland container.....
December 7, 2015 Case Laws Income Tax

Deemed dividend - When there is no accumulated profits in the books of the assessee, then merely because the reserve and surplus having the balance on account of premium....
December 7, 2015 Case Laws Income Tax

Disallowance of 30% of labour charges - was made for a reason that selfmade vouchers did not carry the addresses of the payees - assessee failed to discharged its onus......
December 7, 2015 Case Laws Income Tax

Sec.45(2) of the Act provides the assessee to convert the capital asset into stock-in-trade at any time during the year. There is no prohibition under the Act, whether......
December 7, 2015 Case Laws Income Tax

Disallowance of bad debts relating to write off of rental advance - It is clear that this advance payment was not for the normal course of business/trade. Since the......
December 7, 2015 Case Laws Income Tax

Disallowance of deduction claimed u/s 54 - sale deed which is an important document for transfer of property and the basis of transfer of property u/s 2(47) does not......
December 7, 2015 Case Laws Income Tax

Addition on account of income not shown in the P&L account - AO made disallowance on the basis that the expenditure could not be verified from the Gujarat Electricity......
December 7, 2015 Case Laws Service Tax

Classification of service - Cargo Handling Service - The appellant is as individual engaged in providing contract for various jobs and in the circumstances the activity.....
December 7, 2015 Case Laws Service Tax

Benefit of Notification No. 14/2004-S.T. - garments, mosquito nets and tents etc. by no stretch of imagination can be called textiles. Indeed they are clearly articles.....
December 7, 2015 Case Laws Service Tax

Cenvat Credit - if the appellant has maintained separate accounts for the inputs and has reversed the proportionate Cenvat credit in respect of input services, the......
December 7, 2015 Case Laws Central Excise

Marketability - Captive consumption - rubberized tyre cord fabric and rubber tread compound - merely if movement of goods from one factory to another factory has taken....
December 7, 2015 Case Laws Customs

Violation of Regulation 13(a) of the Customs House Agents Licensing Regulations, 2004 - Once the principal violation of other regulations cannot be sustained, then, the.....
December 7, 2015 Case Laws Indian Laws

Whether the certified copy of documents obtained under Right to Information Act, 2005 can be admitted as secondary evidence - Held Yes - HC
December 7, 2015 Case Laws Customs

Failure to fulfil export obligation - it is important whether the belated export which he proposes to make is genuine or not. If the belated export is genuine, the......
December 7, 2015 Case Laws Customs

Imposition of Penalty - benefit of Vishesh Krishi Upaj Yojana - Benifit on the basis of forged bills - for the purpose of Section 114AA movement or existence of goods is....
December 5, 2015 Case Laws Service Tax

Discrepancy in issuing Show Cause Notice - Order-in-Review also does not quantify the value of service or the amount of service tax nor does it quantify the amount of......
December 5, 2015 Case Laws Service Tax

Demand of service tax - Denial of CENVAT Credit - If the Revenue is of the view that the service provider has not deposited the service tax collected by him from his......
December 5, 2015 Case Laws Service Tax

Sponsorship service - merely because they had booked expenses in their accounts under the head of sponsorship service would not be sufficient to hold them liable to......
December 5, 2015 Case Laws Service Tax

Denial of CENVAT Credit - whether Cenvat credit can be denied to the recipient of the inputs with respect to duty not paid by the service provider - It is not the case......
December 5, 2015 Case Laws Service Tax

Renting of immovable property service - only the premium amount charged was held to be not liable to tax. In the present case, there is no such premium amount involved......
December 5, 2015 Case Laws Service Tax

Only those IPRs procured under Indian laws are to be covered under IPR services and those IPRs not covered by the Indian Laws would not be covered under taxable under......
December 5, 2015 Case Laws Central Excise

Jurisdiction of court - Territorial jurisdiction - mere fact that the Commissioner of Central Excise and Customs, Vapi also exercises jurisdiction over the Union......
December 5, 2015 Case Laws Central Excise

Valuation of goods - the inspection charges received as reimbursement by the appellant on third party inspection charges at the instance of the buyer is not includable.....
December 5, 2015 Case Laws Central Excise

CENVAT Credit - Captive consumption - whether the assessee have availed CENVAT credit correctly or otherwise when the activity undertaken by them on the inputs according....
December 5, 2015 Case Laws Central Excise

Job Work activity for the principal availing area based exemption - Manufacture of copper ignots - Assessee contend that they are liable for service tax not excise duty.....
December 5, 2015 Case Laws Central Excise

Though the return for April 2007 to June 2007 quarter was required to be filed on 10.07.2007 but the return was actually filed on 14.08.2007 and, therefore, prima facie,....
December 5, 2015 Case Laws Central Excise

Loss and stock of the waste paper in a fire - whether indigenous goods or imported goods - it is clear that the entire goods lost in fire is indeed imported material......

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