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Highlights / Annotations / Catch Notes For February of 2015

Home Highlights February February 2015 Year 2015

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Showing 101 to 150 of 381 Records

1 234 5 6 7........ 8

February 20, 2015 Case Laws Service Tax

The deposit of service tax along with interest, subsequent to the investigations made by the Revenue, cannot be said to be covered by the provisions of Section 73(3) -......
February 20, 2015 Case Laws Service Tax

Refund claim - receipt of donation from caterers - the tax which was collected was not payable in law and appellants were persuaded to pay the amount. Therefore, the......
February 20, 2015 Case Laws Central Excise

Benefit of SSI Exemption - User of brand name of others - assessee would not be entitled to get the benefit of SSI exemption irrespective of fact that the use is of......
February 20, 2015 Case Laws Central Excise

Refund under rule 5 of Cenvat credit rules,2004 - Export of goods - Scrap cleared to DTA on payment of duty - cash refund can be disallowed only to the extent the......
February 20, 2015 Case Laws Central Excise

Refund of excise duty - an application reminding them for the refund of this amount along with interest in pursuance of the Commissioner (Appeals)s order, cannot be......
February 20, 2015 Case Laws Central Excise

Penalty under Section 11AC - once the section is applicable in a case the concerned authority would have no discretion in quantifying the amount and penalty must be......
February 20, 2015 Case Laws Customs

Classification of imported Coal - Bituminous coal or Steam coal -The argument of the appellant since Inherent Moisture is calculated on dry air basis, the same should be....
February 20, 2015 Case Laws Customs

Classification of imported goods - Food supplement or Food preparation for infants it is a FOLLOW-UP FORMULA and infant food complementary to mother's milk. -......
February 20, 2015 Case Laws Customs

Classification of vessel- Seismographic research vessel or Light vessels, fire floats etc. - , CTH 8906 which covers scientific research vessels is the most appropriate.....
February 20, 2015 Case Laws Customs

The exemption from Safeguard Duty and Antidumping Duty is not available simply because the materials are imported against the authorization which has been made......
February 20, 2015 Case Laws VAT and Sales Tax

Classification of goods - Levy of tax on Image Runners @4% or @12% - Image Runners (Multi-function Network Printer) - Goods in question partake the character of......
February 20, 2015 Case Laws VAT and Sales Tax

Deferment of assessment proceedings - simultaneous levy of service tax and value added tax on supply of food and drinks - none of the authorities under the VAT Act can......
February 20, 2015 Case Laws Companies Law

Revival of the Company - Petitioner Company has not filed its statutory documents since its incorporation - The petition is allowed subject to payment of costs of......
February 20, 2015 Case Laws Income Tax

Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC
February 20, 2015 Case Laws Income Tax

TDS u/s 194J - Nature of an amount term as “success fee” paid to Non Resident Company (NRC) at the rate of 0.75% of the total debt financing - it is a ‘consultancy......
February 20, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - disallowance of depreciation - he explanation given by the assessee for the claim of depreciation is neither bona fide nor......
February 20, 2015 Case Laws Income Tax

Attachment of the property - in the absence of any notice to pay the arrears of tax as per rule 51 of the Second Schedule, Part III, of the Act, there cannot be any......
February 20, 2015 Case Laws Income Tax

Revision u/s 263 - AO who passed the order on September 30, 2008, had no jurisdiction to complete the assessment as the return of income for the assessment year 2007-08.....
February 20, 2015 Case Laws Income Tax

GP addition - once the provisions of section 145(3) are invoked then what should be a reasonable gross profit rate is required to be seen which is a finding of fact and.....
February 20, 2015 Case Laws Income Tax

Value of perquisite - Conveyance allowance/additional conveyance allowance to be included in salary or not in the hands of DO of the LIC - expenditures have to be......
February 19, 2015 Case Laws Service Tax

Utilisation of Cenvat credit for payment u/s 73A(2) - Amount collected in the name of service tax on non taxable activity - the discharge of the liability u/s 73A(2)......
February 19, 2015 Case Laws Service Tax

Works Contract Service - demand of service tax from principal contractor whereas work was executed by the sub-contractor under the 'back to back basis'......
February 19, 2015 Case Laws Central Excise

Job work - Reversal of Cenvat credit related to inputs contained in waste and scraps - Not received from Job workers - Waste and scrap are not manufactured goods whether....
February 19, 2015 Case Laws Central Excise

Area bases exemption - Compounded levy scheme for induction furnace units - Once it is accepted that the increase in the capacity of crucible was achieved by increase in....
February 19, 2015 Case Laws Central Excise

Cenvat credit on inputs used in goods which lost in fire - the intent of the rule makers was not to disallow credit merely because a contingency over which the assessee.....
February 19, 2015 Case Laws Central Excise

Condonation of delay - when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred,......
February 19, 2015 Case Laws Central Excise

If the duty has been deposited by an assessee even before adjudication, such deposits have to be held as deposit of the demands confirmed in the adjudication order. - AT
February 19, 2015 Case Laws Central Excise

An assessee who is working under the Central Excise, is expected to be knowledge of the basic fact that one product cannot be held to be falling under two different......
February 19, 2015 Case Laws Central Excise

Manufacture - Excise duty liability on Fabrication of pipes - prima facie the appellant have manufactured the pipes in question. - AT
February 19, 2015 Case Laws Central Excise

Valuation of goods - area based exemption - inclusion of transport charges - it is evident that the ownership of the goods remained with the appellants upto the place of....
February 19, 2015 Case Laws Customs

Refund claim - Unjust enrichment - payment of duty under protest - the undepreciated amount of duty and interest lying in the books of account is admissible for refund.....
February 19, 2015 Case Laws Customs

Levy of anti dumping duty - Misdeclaration of goods - it cannot be said that the respondent alone was negligent and not the department. Further, no goods have been......
February 19, 2015 Case Laws Customs

Imposition of penalty on shipping agency - Mens rea - irrespective of any reason, if directions provided in the circular is not complied with, whether intentional or......
February 19, 2015 Case Laws VAT and Sales Tax

Levy of VAT on rent as right to use - leasing of machinery and vehicles - Levy and point of tax - right to use accrues in favour of the lessee when he pays rental......
February 19, 2015 Case Laws Income Tax

Transaction of shares - Capital gain v/s business income - use of funds from business accounts for personal purposes or vice versa cannot alter the nature of investment - AT
February 19, 2015 Case Laws Income Tax

Borrowed service rendered by the Appellant - India-Greece Tax Treaty -Admittedly the assessee does not have PE in India the same cannot be held to be taxed in India as......
February 19, 2015 Case Laws Income Tax

Depreciation claim - Manner in which option to be exercised under Rule 5(1A) - Since the returns are filed in accordance with section 139(1) and the form prescribed......
February 19, 2015 Case Laws Income Tax

Extension of the Income-tax Act, 1961, to the State of Sikkim with effect from April 1, 1990 - whether the Sikkim State Income-tax Manual, 1948, stands repealed and the.....
February 19, 2015 Case Laws Income Tax

Transmission charges - TDS u/s 194C or 194J - the agreement of supply of gas by GAIL to the assessee, in the instant case, is a simpliciter transaction of sale and......
February 19, 2015 Case Laws Income Tax

Status of a person - Mere employee or a partner - The absence of a partnership deed recording the appellant as a partner, is irrelevant, as the firm bears Baldev......
February 19, 2015 Case Laws Income Tax

Rectification of mistake u/s 154 of the Income-tax Act - A debatable issue cannot be said to be rectifiable. Thus the assessee was not entitled to interest under section....
February 19, 2015 Case Laws Income Tax

Transfer of assessments from Patiala to Ghaziabad u/s 127 - The fact that the other assessees have already been assessed at Ghaziabad renders imperative that the......
February 19, 2015 Case Laws Income Tax

Accelerated depreciation at the rate of 50% for new commercial vehicles acquired on or after 1.1.2009, but before the 1.10.2009, and put to use before the 1.10.2009 -......
February 19, 2015 Case Laws Income Tax

Disallowance u/s 14A read with Rule 8D - AO cannot by recording general observations, particularly where the assessee has denied using interest bearing funds, proceed to....
February 19, 2015 Case Laws Income Tax

Once permission is obtained and the unit is started in software technology park, after the aforesaid date, the assessee is entitled to the benefit u/s 10A of the Act.......
February 19, 2015 Case Laws Income Tax

Exemption under section 10B - the view taken by the learned Tribunal that the assessee could get the advantage even without the requisite approval is altogether bad,......
February 19, 2015 Case Laws Income Tax

Exemption/approval to the petitioner society u/s 10(23C)(vi) denied - there was no stipulation in the trust deed regarding utilization of the funds of the trust in the......
February 19, 2015 Case Laws Income Tax

Survey u/s 133A - whether survey ultra vires? - If at all the petitioner would contend that the survey conducted is not sustainable, then the same should be raised......
February 19, 2015 Case Laws Income Tax

Sale consideration for the purpose of computation of capital gain - transfer of reversionary rights in land / TDR - sale value of the consideration taken by the stamp.....
February 19, 2015 Case Laws Income Tax

If on the date of making of reference to the TPO, the assessment proceedings u/s 143 of the Act had come to an end and the proceedings for assessment stood terminated,......

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