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Highlights / Annotations / Catch Notes For February of 2015

Home Highlights February February 2015 Year 2015

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Showing 251 to 300 of 381 Records

1 ....2 3 4 567 8

February 10, 2015 Circulars FEMA

Delay in Utilization of Advance Received for Exports - Circular
February 10, 2015 Case Laws Service Tax

Financial advisory services - Banking and financial service - Merely because the appellant is registered as a stock broker with the SEBI, which is a statutory......
February 10, 2015 Case Laws Service Tax

Commercial or industrial construction services - change of classification to works contract service - ongoing projects where service tax had been paid earlier (prior to.....
February 10, 2015 Case Laws Service Tax

Levy of penalty - Appellant has paid service tax along with interest on pointing out by the Revenue during the course of investigation and the appellant is entitled to......
February 10, 2015 Case Laws Service Tax

Denial of refund claim - SEZ developers - the intention of legislation was that if any service tax has been paid by unit which was not required to pay service tax does......
February 10, 2015 Case Laws Central Excise

Denial of refund claim - t the claim for refund made by the respondent had to be decided according to the law laid down by this Court in Mafatlal Industries Ltd. (supra)....
February 10, 2015 Case Laws Central Excise

Benefit of SSI Exemption - Use of other company's brand name - conduct of the appellant proves his willful intention to evade duty. Under the circumstances, we hold.....
February 10, 2015 Case Laws Central Excise

Denial of CENVAT Credit - In the case of capital goods, the CENVAT rules do not provide installation of capital goods as a pre-requisite for taking CENVAT credit. - AT
February 10, 2015 Case Laws Central Excise

Abatement of duty - Rule 10 of the Pan Masala Packing Machines - the purpose of intimation has been achieved as the sealing of the machines in the manner prescribed was.....
February 10, 2015 Case Laws Customs

Revocation of CHA License - forgery and fraud - when the partners of the appellant CHA firm themselves have admitted to not knowing the importer, there is no need to......
February 10, 2015 Case Laws Customs

Classification of goods - Forged Penion - the goods in question though it is part of sugar machinery but since there is an independent entry for Cranks and Transmission.....
February 10, 2015 Case Laws Income Tax

Dis-allowance of interest - we have to see the transfer of the borrowed funds to a sister concern from the point of view of commercial expediency and not from the point.....
February 10, 2015 Case Laws Income Tax

Application of cross examination - It is for the Appellate Authority to consider the request of the petitioner, before passing final order and before deciding all the......
February 10, 2015 Case Laws Income Tax

Stay of penalty proceedings u/s 271(1)(c) – to prevent multiplicity of proceedings and harassment to the assessee, CIT(A) directed to keep the penalty proceedings in......
February 10, 2015 Case Laws Income Tax

Accrual of income - Recognizing the revenue when the sale deed has been registered by the Assessee in favour of the buyer cannot be regarded to be either cash or......
February 10, 2015 Case Laws Income Tax

Rectification of mistake - Mistake either of fact or of law - It is trite law that no court or tribunal can, vide its action or non action, cause prejudice to any party.....
February 10, 2015 Case Laws Income Tax

Deduction u/s 54 or u/s 54F - it was not necessary that the assessee should become owner of the property on only through registration, as the section speaks of......
February 10, 2015 Case Laws Income Tax

Deduction u/s 54F - assessee is eligible for deduction u/s 54F on the amount spent on acquisition of rights in a property from the other members of the family or HUF - AT
February 9, 2015 Case Laws Service Tax

Denial of refund claim - export of software service and software consultancy service - the activity were not taxable during the relevant period - the cap of 20%......
February 9, 2015 Case Laws Service Tax

Classification of service - providing pre-construction anti-termite treatment - activity can by no stretch of imagination be covered under the definition of CICS or CCS. - AT
February 9, 2015 Case Laws Central Excise

Removal of tobacco refuse without payment of duty - just because appellant cleared tobacco refuse without payment of duty, cut tobacco which forms part of such refuse......
February 9, 2015 Case Laws Central Excise

Manufacture - The PVC sleeves are cut into horizontal pieces of required width which are then mounted on moulds of specific shape and dimensions and such cut sleeves......
February 9, 2015 Case Laws Central Excise

Duty demand - Manufacturing activity or not - appellant do not manufacture any component of lamp shade/chandeliers or other light fittings but procure the various......
February 9, 2015 Case Laws Central Excise

Interest claim on refund -The refund application was filed only on 06.07.2004 - The Commissioner (Appeals), however, has granted interest even from much earlier period......
February 9, 2015 Case Laws Central Excise

Refund of unutilized credit - In the event of the factory being taken over by another person, and resuming production, Rule 10 permits the transfer of cenvat credit to......
February 9, 2015 Case Laws Customs

Reduction in penalty imposed - Validity of order passed by CESTAT - The maximum possible penalty was ₹ 15.30 crores but the adjudicating authority imposed a total....
February 9, 2015 Case Laws Customs

Demand of differential duty - Re classification of goods - import of base oil - . Once the flash point is above 94° C, the product cannot be classified under heading......
February 9, 2015 Case Laws Income Tax

Entitlement to deduction u/s. 80I and 80IA - when the product is to be disposed of immediately even that the product is not fit for human consumption. If it is required.....
February 9, 2015 Case Laws Income Tax

Accrual of interest income - nonoperational sticky loans in respect of which mercantile actual of interest was shown in the suspense account and not the profit and loss....
February 9, 2015 Case Laws Income Tax

Assessment after partition of a Hindu undivided family - The settlement deserves to be given full effect and the legal consequences flowing therefrom cannot be ignored,.....
February 9, 2015 Case Laws Income Tax

Registration under Section 12A cancelled - Mere selling some product at profit (as has been the allegation of the revenue) will not ipso facto hit the assessee by......
February 9, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - profits from sale and purchase of agricultural land shown as capital gain instead of profits and gains from business - No penalty - AT
February 9, 2015 Case Laws Income Tax

Disallowance of depreciation on commercial property - the issue is whether on purchase of commercial space for a composite consideration, the assessee is entitled to......
February 9, 2015 Case Laws Income Tax

Addition being transportation charges which was salary paid by the directors to the drivers engaged by them - The only case of the department is that the drivers’ salary....
February 9, 2015 Case Laws Income Tax

Revision u/s 263 - Even if the order of the AO u/s 154 was bad in law then also the Ld.CIT was required to give concrete finding on facts as to how the order is......
February 7, 2015 Case Laws Service Tax

Liability to pay service tax in respect of 24 flats handed over to the land owner - If there is no monetary consideration in the transaction, then Section 65 of the......
February 7, 2015 Case Laws Service Tax

Levy of service tax on construction for Hospital - merely because the hospitals were constructed for the charitable organisations do not make the hospitals per se......
February 7, 2015 Case Laws Service Tax

Cenvat Credit - whether Life insurance company can utilize input Credit available with them for payment of service tax against agency commission - held Yes - AT
February 7, 2015 Case Laws Central Excise

Denial of rebate claim - export of exempted goods - non-observance of the conditions prescribed in the notifications mentioned above, would result in denial of the rebate - AT
February 7, 2015 Case Laws Central Excise

CENVAT Credit - Inputs used in the manufacture of exempted goods or exempted services - manpower also consumed for the purpose of handling waste and compost etc. is an.....
February 7, 2015 Case Laws Customs

Imposition of penalty - Unlawful import of goods - proceedings under tax legislation such as the FCRA or the Customs Act do not require the prosecution to discharge the.....
February 7, 2015 Case Laws Customs

When a consumer imports or purchases goods for industrial use, which in this case, since the process amounts to manufacture it can be said as industrial use, such......
February 7, 2015 Case Laws Income Tax

Interest expenditure which is otherwise allowable deduction u/s 36(1)(iii) but deffered as per the provisions of section 43B cannot be disallowed because of the reason......
February 7, 2015 Case Laws Income Tax

Accrual of income - brokerage on new issue of shares (IPO) - double taxation - all the income earned at the first stage has to be treated as income of the assessee......
February 7, 2015 Case Laws Income Tax

Penalty under section 271D for violation of provisions of section 269SS - Amounts towards share application money during the year were some times returned to the said......
February 7, 2015 Case Laws Income Tax

Advance for the sale of property - receipt cannot be brought to tax in the hands of assessee as (a) he is not owner of the property (b) he was not trading in the said......
February 7, 2015 Case Laws Wealth-tax

Levy Penalty - even in response to notices issued by the AO for the second time u/s 17, the assessee did not disclose the value of motor cars by filing fresh returns of.....
February 6, 2015 Case Laws Income Tax

Penalty under Section 271-D - firm had accepted payments from the partners - applicability of the provisions of Section 269-SS - Section 273B of the Act would come to......
February 6, 2015 Case Laws Income Tax

Mere fact that the appeal is pending before the Commissioner of Income Tax (appeals) after the orders of the Tribunal does not oust the jurisdiction of the Assessing......
February 6, 2015 Case Laws Income Tax

Sale of assets - for each asset which is sold the Assessing Officer must have with him the actual cost, WDV and the sale consideration. In absence of the same, Section......

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