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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 4551 to 4600 of 5999 Records

1 ....88 89 90 919293 94 95 96........ 120

February 1, 2016 Case Laws Service Tax

Nature of activity of repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The activity is not amounting to......
February 1, 2016 Case Laws Customs

Conversion of Shipping Bill under DEEC Scheme to Drawback Scheme to avail export benefit - No question of law regarding the permissibility of conversion of advance......
February 1, 2016 Case Laws Customs

Levy of penalty on G-cardholder of M/s. Quick Clear Agency, holder of CHA licence - involvement in smuggling of goods - the penalty imposed by the adjudicating......
February 1, 2016 Case Laws VAT and Sales Tax

Nature of assessment - best judgment assessment or not - the entries in the books of account varying with returns filed are relied upon and then the assessment has been.....
February 1, 2016 Case Laws VAT and Sales Tax

Levy of penalty for non-maintenance of complete and true accounts - sale of motor vehicles from another state - According to the Intelligence Officer, the sales were......
February 1, 2016 Case Laws Companies Law

The question, whether the petitioners can be said to be Directors of the subject company is doubtful and without the petitioners / applicants having a clear right to act....
February 1, 2016 Case Laws Income Tax

TDS u/s 194H - no tax was required to be deducted at source on these discount to MRP given by the assessee company to the distributors at the time of sale of......
February 1, 2016 Case Laws Income Tax

Ascertaining income - assessments u/s 153A after search - the incriminating material should considered in totality and when assessee has submitted copious accounts for......
February 1, 2016 Case Laws Income Tax

Registration granted U/s 12AA withdrawn - change of accounting policy - A change in the method of accounting should not be rejected for reasons that it would result in......
February 1, 2016 Case Laws Income Tax

Disallowance out of interest expenses @ 3% u/s 40A(2)(b) - it was observed that as assessee company and parent company both were taxed at marginal rate and therefore it.....
February 1, 2016 Case Laws Income Tax

Addition of sundry creditors - Assessee has given the details about the PAN of that particular creditor and also made TDS payment - Merely because confirmation has not.....
February 1, 2016 Case Laws Income Tax

Non compete fee receipt - long term capital gain or business income - the amount of ₹ 39,35,00,000/- received by the assessee company as non compete fee, is a......
February 1, 2016 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee did not establish the nexus between the borrowed funds and the investment so made with a clear intention to conceal the income by......
February 1, 2016 Case Laws Income Tax

Addition on account of unexplained jewellery - the gold jewellery possessed by the female members and minor children of the assessee's joint family and this quantity is.....
February 1, 2016 Case Laws Income Tax

Penalty u/s 272B - default in quoting Permanent account number - TDS return - valid/missing PANs have been mad good by filing correct statement well before the issue of.....
February 1, 2016 Case Laws Wealth-tax

Levy of penalty - concealment of wealth - delayed filing of wealth tax return beyond all times allowed - non-filing of wealth tax return in time - The returns filed by......
February 28, 2015 Circulars Customs

Union Budget 2015 - Education cess of 1% and 2% on imported goods shall continue to be levied
February 28, 2015 Circulars Central Excise

Union Budget 2015 - Rate of Excise duty revised from 12.36% to 12.5% - Levy of education cess of 1% and 2% on duty of excise removed
February 28, 2015 News Indian Laws

Valuation of taxable services - all reimbursable expenditure or cost incurred and charged by the service provider to be included - Section 67 being amended
February 28, 2015 News Indian Laws

Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78
February 28, 2015 News Indian Laws

Budget 2015 - Effective Rate of Service Tax will be 16% i.e. 14% service tax plus 2% as Swachh Bharat Cess from the date to be notified on all or some of the services
February 28, 2015 News Indian Laws

Swachh Bharat Cess on all or any of the taxable services at a rate of 2% on the value of such taxable services shall be levied from the date to be notified after......
February 28, 2015 News Indian Laws

Revised rate of Service Tax from 12.36% to 14% will be effective from date to be notified after enactment of Finance Bill, 2015
February 28, 2015 Case Laws Income Tax

Setting off of brought forward business loss and unabsorbed depreciation - There is no evidence on record to prove that amalgamating company was engaged in business in......
February 28, 2015 Case Laws Service Tax

Prescribed ST-3 returns were filed - correct calculations of service tax were not shown and differential tax payable was apparent - However Extended period of limitation....
February 28, 2015 Case Laws Service Tax

Waiver of penalty on revenue neutral aspect - assessee was to pay tax as a receiver of service and not as a provider - provisions of Section 80 of the Finance Act has......
February 28, 2015 Case Laws Central Excise

Manufacture of rice bucket elevator and rice conveyor - prima facie classifiable as milling machinery under heading 8437 - AT
February 28, 2015 Case Laws Central Excise

Successor's liability - Recovery of dues from successor company - Since, there is nothing in this proviso to indicate that this amendment has retrospective effect,......
February 28, 2015 Case Laws Central Excise

Valuation of goods - As and when appellant gets the order, they direct transporter/warehouse owner to deliver the said goods to the customer's place - charges for......
February 28, 2015 Case Laws Central Excise

Valuation of goods - differential amount not includible in the assessable value since the duty of excise is on manufacture and not on profit made by the dealer on transportation. - AT
February 28, 2015 Case Laws Customs

Invocation of extended period of limitation - the doubtful legal position and which is required to be cleared by the higher Courts is something for which we cannot hold.....
February 28, 2015 Case Laws Customs

The correctness of findings and founded on the conclusion that menthol BP / USP and menthol crystals BP / USP can be assessed as spice ought to have been considered by......
February 28, 2015 Case Laws Customs

Validity of mandatory pre-deposit of 7.5% of demand - right of appeal granted by the statute is a conditional one and the conditions are not so onerous as to deprive the....
February 28, 2015 Case Laws VAT and Sales Tax

Input tax credit - KVAT - a cubicle or a work station does not fall within the meaning of the word 'Furniture' and therefore -benefit of input tax paid for......
February 28, 2015 Case Laws Companies Law

Jurisdiction of Company Law Board (CLB) - criminal case involving Forged and fabricated document - CLB was not barred from entertaining the application under section 340....
February 27, 2015 Case Laws Service Tax

CENVAT Credit - Service Tax paid on rent-a-cab services which were used for transporting of officials and guests to and from the factory premises - Credit allowed - AT
February 27, 2015 Case Laws Central Excise

Cenvat credit - Cenvat credit has been availed with inordinate delay - it does not mean that if the credit is not taken within one year it is not entitled to take credit. - AT
February 27, 2015 Case Laws Central Excise

Appeals filed by the Revenue filed on the basis of an invalid Review authorization deserve to be dismissed as not maintainable on this ground alone, without further......
February 27, 2015 Case Laws VAT and Sales Tax

The supply of drugs, medicines, implant, stents, valves and other implants are integral to a medical services/procedures and cannot be severed to infer a sale as defined....
February 27, 2015 Case Laws VAT and Sales Tax

Whether Commissioner has indulged in “disobedience” or that his order bordered on “contempt” by not following the direction of the tribunal - Held no - errors do occur......
February 27, 2015 Case Laws VAT and Sales Tax

Compounding the offences - Section 81 of DVAT 2004 - Whether the Appellate Tribunal, Value Added Tax can give direction to the Sales Tax Department to compound a FIR......
February 27, 2015 Case Laws Companies Law

Respondent K.S. Raju wilfully disobeyed the order of CLB and breached the undertaking given to CLB, and thereby committed Contempt of Court subordinate to High Court as.....
February 27, 2015 Case Laws Income Tax

Revenue splitted the transactions in such a manner that it upheld the genuineness of borrowing, payment and receipt of interest but when question of considering payment.....
February 27, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - disallowance of capital expenditure of Research and Development - The facts material to the computation were not produced - levy of......
February 27, 2015 Case Laws Income Tax

Deduction under section 80-IA - since the plant and machinery used for transmission and distribution of electricity has been acquired from Tata Tea Ltd., it cannot be......
February 27, 2015 Case Laws Income Tax

Disallowance of deduction u/s 80P(2)(a)(i) - carrying on business of banking facilities to its members and to the public - There is no prohibition u/s 80P not to allow.....
February 27, 2015 Case Laws Wealth-tax

Wealth-tax is not levied on productive assets, and in view of that logic, it was proposed that wealth-tax would not be levied on such residential property that has been.....
February 26, 2015 Case Laws Service Tax

Classification of services - supply of tangible goods for use of service or transport of passengers by air service - charter hiring of helicopters - demand of service......
February 26, 2015 Case Laws Service Tax

Classification of service - providing audio-conferencing services and web-conferencing services - argument that the service is classifiable under Business Support......
February 26, 2015 Case Laws Service Tax

Denial of exemption from service tax - even subcontractor cannot be directed to pay service tax when the taxability of the construction is non commercial in nature being....

1 ....88 89 90 919293 94 95 96........ 120

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T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...