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Highlights / Annotations / Catch Notes For March of 2015

Home Highlights March March 2015 Year 2015

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Showing 1 to 50 of 332 Records

12 3 4 5........ 7

March 31, 2015 Case Laws Service Tax

Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of......
March 31, 2015 Case Laws Service Tax

Denial of refund claim - refusal of pay the refund despite no stay granted by the court against hte refund order - respondent would be liable to pay interest @ 12% p.a......
March 31, 2015 Case Laws Service Tax

100% EOU - Export of services - Denial of refund claim - period of limitation - relevant date for calculating the time limit for grant of refund would be the date of......
March 31, 2015 Case Laws Central Excise

Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - the rebate on duty......
March 31, 2015 Case Laws Central Excise

Denial of rebate claim - there is no question of re-quantifying the amount of rebate by applying some other rate of exchange prevalent subsequent to the date on which......
March 31, 2015 Case Laws VAT and Sales Tax

Classification of goods - Electrical Insulated Press Board - In the trade parlance, it is understood as electrical goods. Therefore, that may be the reason why the......
March 31, 2015 Case Laws Income Tax

Non deduction of tds on technical work and related to engineering - unless there is a transfer of technology involved in technical services the “make available” clause.....
March 31, 2015 Case Laws Income Tax

Determination of arms' length rate of interest - PLR rates are not applicable to loans to be re-paid in foreign currency. The interest rates vary and are thus......
March 31, 2015 Case Laws Income Tax

Reopening of assessment u/s 147 - notice under Section 148 - The words "reason to believe" indicate that the belief must be that of a reasonable person based on......
March 31, 2015 Case Laws Income Tax

Once the particular transaction, which is the subject matter of comparison for transfer pricing adjustment, has not even undertaken or has been cancelled, then such a......
March 31, 2015 Case Laws Income Tax

Liability for TDS u/s 194H - discount on sale of recharge vouchers (RCVs) and the starter kits by the appellant to its channel partners (distributors/ dealers) - ......
March 31, 2015 Case Laws Income Tax

Levy of penalty u/s. 271AA - The two sections, i.e., s. 271(1)( c) and s. 271AAA, are not only worded differently, with thus different concomitant scopes, are rather......
March 31, 2015 Case Laws Income Tax

When there is a transfer of capital asset being land together with building and where the land is held for a period of more than 36 months and the building held for less....
March 30, 2015 Circulars Central Excise

Procedure for use of digital signature on records and invoices-reg - Draft Notification and Circular
March 30, 2015 Circulars Companies Law

Amounts received before 1st April, 2014 shall not be treated as deposits subject to discloser in the notes to its financial statement in case of Pvt. Ltd. Companies -......
March 30, 2015 Circulars Service Tax

Extension of e-payment deadline and of banking hours - agency banks to remain open on 30th and 31st March for full day - Circular
March 30, 2015 Case Laws Customs

Withdrawal of Levy of anti dumping duty on imports of Pentaerythritol, originating in or exported from Sweden to India - The existence of possibility does not......
March 30, 2015 Case Laws Customs

Levy of anti dumping duty - Decorative Ink Printed MDF Board imported from Thailand - Goods imported by the respondent being non laminated are covered under......
March 30, 2015 Case Laws VAT and Sales Tax

The Railway directed to accept the blank Form-C issued to the petitioner and duly filled up subsequently without being uploaded on TINXSYS software and thereafter the......
March 30, 2015 Case Laws VAT and Sales Tax

Reversal of input tax credit - Shortage of material - Whether the input tax credit availed can be adjusted towards output in respect of goods which are not sold - held No - HC
March 30, 2015 Case Laws Income Tax

Deduction u/s 80IB - exploration, development and production of "mineral oil" - Explanation added to Section 80-IB(9) by amendment is substantive law and could not......
March 30, 2015 Case Laws Income Tax

Revised return incorporating the merger - since there is a limitation provided under section 139(5) which cannot be ignored, we have to hold that the second revised......
March 30, 2015 Case Laws Income Tax

MAT - Addition regarding wealth tax liability under the provisions of section 115JB treating the provision for wealth tax as unascertained liability - wealth tax......
March 30, 2015 Case Laws Income Tax

Addition to book profit by adding the expenditure u/s 14A to the book profit - There is no basis for the argument u/s. 115JB of the Act, it is only direct expenses that....
March 30, 2015 Case Laws Income Tax

Deduction u/s. 80IB(10) on profits arising from commercial building - it is clear that the commercial building is a separate project and is not included as an integral.....
March 30, 2015 Case Laws Income Tax

Exemption u/s 10(23C)(iiiad) denied - gross receipts of the society exceeds ₹ 1 crore - the receipts of both institutions should have been clubbed and the society,....
March 28, 2015 Case Laws Service Tax

Demand of service tax on suspense account - transaction with associated enterprises - Amendment to section 67 will be prospective i.e. w.e.f. 10.05.2008 or retrospective....
March 28, 2015 Case Laws Service Tax

Denial of refund claim - whether the ticket issued by the appellant showing "Conducted Tour" shall ipso facto disentitle appellant to the exemption granted by......
March 28, 2015 Case Laws Central Excise

Denial of rebate claim - rebate claims rejected on the ground that respondent is not the proper claimant to file rebate claims - the original authority has not issued......
March 28, 2015 Case Laws Central Excise

Denial of rebate claims - Original documents not filed - the instant rebate claims are admissible to the applicants as the use of duty inputs in the manufacture of goods....
March 28, 2015 Case Laws Customs

Denial of duty drawback claim - Since, in this case the licence fee was for right in India, the same cannot be realized in BRC as foreign exchange. Such non-realized......
March 28, 2015 Case Laws VAT and Sales Tax

Existence of statutory alternative remedy does not always bar the exercise of power by this Court under Article 226 of the Constitution of India and in the given facts,.....
March 28, 2015 Case Laws VAT and Sales Tax

Violation of Punjab Value Added Tax Act, 2005 - Allegation of theft of sales tax - Driver of the truck did not stop at check post - driver misbehaved and did not produce....
March 28, 2015 Case Laws VAT and Sales Tax

Rate of tax - Levy of tax on aluminum powder - The Revenue is not permitted to levy the tax at 12.5 per cent on the ground that the petitioner has been selling aluminium granules - HC
March 28, 2015 Case Laws Income Tax

The mere circumstance that the Indian Railways or DDA paid for development of a housing project carried out by the assessee, did not mean that the assessee did not......
March 28, 2015 Case Laws Income Tax

Admittedly the other charitable institutions to whom interest free loans were given by the assessee are registered under section 12A/12AA of the Act having similar......
March 28, 2015 Case Laws Income Tax

Income derived by the assessee from the production of foundation/basic seeds as well as hybrid seeds constituted income eligible for exemption under S.10(1) of the Act,.....
March 28, 2015 Case Laws Income Tax

TDS on reimbursement of cost for providing access to system and management audit methodology updates, etc - these are reimbursement of expenses. Once these are......
March 28, 2015 Case Laws Income Tax

Disallowance of depreciation on de-capitalised assets as directed by DRP - When the assets are recapitalized at the nominal value at which it is decapitalised then......
March 28, 2015 Case Laws Income Tax

Exemption u/s 10B - disallowance of claim by CIT(A) concluding that supplying of computer software solution to various shipping companies is not export income from sale.....
March 28, 2015 Case Laws Income Tax

Disallowance of travelling expenses - AO while disallowing the expenses has noted that the expenses were incurred on account of trip by cruise ship by director and his......
March 28, 2015 Case Laws Income Tax

MAT - amount of capital subsidy to the book profits while computing the income u/s 115JB is not an appropriation of profits and there is no such debit to the profit and.....
March 28, 2015 Case Laws Income Tax

Computation of MAT - the contribution to the Molasses reserve fund can be viewed as a provision in nature and it is not an actual liability and the provision created for....
March 28, 2015 Case Laws Income Tax

Treatment to loss - Where purchase and sale of shares were done through cheques, which were not encashed, so that there was no movement of funds, the transactions being.....
March 28, 2015 Case Laws Income Tax

Cash Credit u/s 68 - The cash realized on making the cash sales was deposited into the bank accounts of other persons and cheques were received. Those cheques were......
March 28, 2015 Case Laws Income Tax

Fraudulent share transactions - the shares purchased by the assessee have been backdated to give it a colour of Long term capital gain by showing the period of holding......
March 27, 2015 Circulars Income Tax

Dividends declared and paid by a foreign company outside India in respect of shares which derive their value substantially from assets situated in India would not be......
March 27, 2015 Case Laws Central Excise

Cenvat credit - Capital goods - Respondents have also claimed depreciation under Section 32 of Income Tax Act - respondents suppressed the facts before the department on....
March 27, 2015 Case Laws Central Excise

Valuation of stock transfer - The fact that the appellant was collecting extra amount in the invoices issued from the depot was clearly suppressed from the Revenue and.....
March 27, 2015 Case Laws Central Excise

Recovery of erroneously sanctioned rebate claim - Since they have not disputed the revised rate of rebate and demand of duty determined by original authority, there is......

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