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Highlights / Annotations / Catch Notes For December of 2015

Home Highlights December December 2015 Year 2015

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Showing 451 to 500 of 540 Records

1 ....6 7 8 91011

December 5, 2015 Case Laws Central Excise

Duty demand - Clandestine removal of goods - Shortage of goods - as the stocktaking in the factory had been done during monsoon period in the month of June, 2000 when......
December 5, 2015 Case Laws Customs

Classification of Vitamin E-50 powder (Feed Grade) - whether Vitamin E-50 is classifiable under Chapter 2309.00 as “Prawn Feed” and therefore eligible for the benefit......
December 5, 2015 Case Laws Customs

Validity of circular No.450/176/2014-Cus-IV dated 7/11/2014 - restriction on the petitioner from importing Alloy Steel Deformed Bars falling under Chapter Heading 7228......
December 5, 2015 Case Laws Customs

Levy of anti dumping duty - Interested party - right to participate in the proceedings - The appellant did not file any information before the Authority to demonstrate.....
December 5, 2015 Case Laws Customs

Demand of recovery of consequential refund sanctioned consequent to the Hon'ble High Court of Madras orders which attained finality - LAA has no power to go beyond the......
December 5, 2015 Case Laws VAT and Sales Tax

Rate of VAT - TNVAT - the trade mark registration is meant for the restaurant as well as the products manufactured by it and when the activity of service for providing......
December 5, 2015 Case Laws VAT and Sales Tax

Rate of VAT on cell phone battery charger - Charger is sold as composite package along with cell phone - mobile/cell phone charger is an accessory to cell phone and is.....
December 5, 2015 Case Laws Income Tax

Reopening of assessment - the legal requirement that "the reason to believe must be predicated on tangible material or information" and that "the belief must be......
December 5, 2015 Case Laws Income Tax

MAT applicability - The provisions of section 115JB of the act are not applicable in the case of the Banks and the amendment brought in section 115JB of the Act read......
December 5, 2015 Case Laws Income Tax

Depreciation is allowable in the hands of the company, even if it is registered in the name of its director provided that the vehicle is used for the purpose of business....
December 5, 2015 Case Laws Income Tax

Re-computation of the arm’s length price - whatever margin has been determined for the 96% of the transactions, same margin should be determined for the remaining 4%......
December 5, 2015 Case Laws Income Tax

As the provisions accepting levy of late filing fees under section 234E have indeed been brought to the statute w.e.f. 1st June, 2015 and the impugned order was passed......
December 5, 2015 Case Laws Income Tax

Disallowance of assessee’s claim in respect of its liquidated damages - Revenue argument that these liquidated damages are only in the nature of a provision is......
December 5, 2015 Case Laws Income Tax

Warehousing charges paid to C&F agents - whether were in the nature of commission liable for deduction of tax @ 10% u/s 194H or as ‘rent’ liable for deduction of tax @......
December 4, 2015 Case Laws Central Excise

Ex-parte order without service of any notice - Issuance of a fresh notice not only flows from Article 14 of the Constitution but also from the provisions of the Central....
December 4, 2015 Case Laws Central Excise

Recredit of CENVAT Credit previously reversed - Disallowance of credit on LDO/furnace oil - SCN issued for recredit without proper authoriation - If the authority had......
December 4, 2015 Case Laws Central Excise

Denial of refund claim - Duty paid under protest - Tribunal committed a manifest error in non-suiting the appellant's claim on the sole ground that the appellant was......
December 4, 2015 Case Laws Central Excise

SSI exemption - Since the appellant has another factory, which is manufacturing an excisable commodity, its clearances have to be added while considering the exemption.....
December 4, 2015 Case Laws Service Tax

Demand of service tax - Management consultancy service - activity of running, operating and managing the entire hotel business - As both Members have a difference of......
December 4, 2015 Case Laws Service Tax

They were collecting the service tax from their customers but instead of depositing the same with the Revenue, were retaining it with them. - it is not a fit case for......
December 4, 2015 Case Laws Service Tax

Refund claim - Business Auxiliary Services - Export of services - Products support services shall include phone, e-mail, web based and onsite support for all MSFT......
December 4, 2015 Case Laws Service Tax

Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the......
December 4, 2015 Case Laws Central Excise

Scope of the term Manufacture - deemed manufacture - the argument that putting a tag is not labelling or there is absence of container, etc., in our view, will defeat......
December 4, 2015 Case Laws Central Excise

Manufacture - scope of the term automobile - activity of packing/re-packing, labelling/re-labelling and fixing of MRP on automobile parts amounts to manufacture -......
December 4, 2015 Case Laws Central Excise

Denial of SSI Exemption - Clubbing of clearances - the Limited Co. being separate entity and distinct from shareholders, it cannot be said that Shri Venkatesh having 90%....
December 4, 2015 Case Laws VAT and Sales Tax

Disaollowance of Input tax credit - Assessing Officer was not justified in declining the benefit of input tax credit only on the ground that the tax invoices did not......
December 4, 2015 Case Laws Income Tax

Eligibility for exemption u/s 11 & 12 - assessee is eligible for exemption u/s 11 & 12 of the Income Tax Act as assessee is not engaged in any trade, commerce or......
December 4, 2015 Case Laws Income Tax

Addition u/s 68 - Having regard to the modus operandi of accommodation entry providers, the practice of taking cash and receiving cheques in the guise of subscription......
December 4, 2015 Case Laws Income Tax

Validity of assessment completed u/s 144 - absence of notice - Since the notices were not received back “unserved” within thirty days of its issuance, there would be......
December 4, 2015 Case Laws Income Tax

Accrual of income - termination of contract - method of accounting - if there is uncertainty with regard to the collection of amount then recognition of said amount......
December 4, 2015 Notifications Income Tax

Service of notice, summons, requisition, order and other communication - CBDT makes the Rules for determination of Address including Electronic Address (e-mails) for......
December 3, 2015 Case Laws Service Tax

Demand of service tax beyond the scope of SCN - Since the demand was confirmed by the impugned order on a class of taxable service which was not alleged in the show......
December 3, 2015 Case Laws Service Tax

Demand of service tax - Franchisee service - it clear reflects to a joint venture to run buses in the city. Even the logo is to be decided by both parties. There is no......
December 3, 2015 Case Laws Service Tax

Site Formation and Clearance, Excavation and Earthmoving and Demolition service - the reason and logic adopted by the Commissioner (Appeals) for setting aside the demand....
December 3, 2015 Case Laws Customs

Target Plus Scheme - Discharge of Education Cess @ 2% on the goods imported - revenue submitted that under the Target Plus Scheme, basic customs duty and additional......
December 3, 2015 Case Laws Customs

Confiscation of goods - Revenue’s contention that appellant acted deliberately cannot be ruled out for the reason that an exporter who has not remitted higher amount of.....
December 3, 2015 Case Laws Income Tax

Transfer pricing adjustment - issuance of corporate guarantees were in the nature of shareholder activities- as was the uncontroverted claim of the assessee, and, as......
December 3, 2015 Case Laws Income Tax

Taxability of receipts as fees for technical services - Indo Dutch DTAA - as long as the services rendered by the assessee are managerial or consultancy services in......
December 3, 2015 Case Laws Income Tax

Rebate of claim u/s 88E - in case of arbitrage loss assessee had admittedly not paid any income tax. Therefore, if assessee’s plea is accepted then it would lead to......
December 3, 2015 Case Laws Income Tax

TDS u/s 194C or u/s 194J - programmes produced for television, including "commissioned programmes", will fall within the realm of section 194C, Explanation III of the Act - AT
December 3, 2015 Case Laws Income Tax

Grant of recognition u/s 80G rejected - reference of the promotion of study of Jain Agama and Jain Siddhnta by itself would not render the whole of the object of the......
December 3, 2015 Case Laws Income Tax

Denial of exemption u/s. 54F - assessee can not denied the deduction u/s. 54F in the year under consideration even if the asset stands sold subsequently - it will be......
December 3, 2015 Case Laws Income Tax

Direction of the CIT(A) to assess the development of plots as Short Term Capital Gain on sale of plots - Since assessee is owner of the plots, sale of plots will also be....
December 3, 2015 Case Laws Income Tax

Unexplained cash credit u/s 68 - assessee should not be punished for his inability to enforce the attendance of the creditors - there is failure on the part of the AO......
December 3, 2015 Case Laws Income Tax

The resultant profits and gains, derived from, or derived by, an industrial undertaking, because of the insurance subsidy, have to be treated as deductible in terms of......
December 3, 2015 Case Laws Income Tax

The interest income cannot notionally be excluded for the purpose of determining the allowable deduction of remuneration paid to the partners under Section 40b - AT
December 3, 2015 Case Laws Income Tax

Scope of the term "Plant" u/s 43(3) - Exclusion of Building and Furniture from the scope of plant - constitutional validity - expenses have been incurred on wall......
December 2, 2015 Circulars Customs

Guidelines for handling and storage of valuable goods that are seized/ confiscated by the Department - CBEC
December 2, 2015 Case Laws Service Tax

Business Support Service - owner allowed to use its entire infrastructure to the assessee - assessee was manufacturing and doing the business in the name of owner and......
December 2, 2015 Case Laws Service Tax

Whether the Tribunal, while remitting the matter back, is right in law in giving a positive direction not to impose penalty on the 1st respondent, especially when the......

1 ....6 7 8 91011

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