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Highlights / Annotations / Catch Notes For March of 2015

Home Highlights March March 2015 Year 2015

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Showing 101 to 150 of 332 Records

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March 24, 2015 Case Laws Central Excise

Clearance of goods after processing but as such - reversal of credit - value addition without any change in name, character or end use of goods cannot possibly......
March 24, 2015 Case Laws Central Excise

Denial of rebate claim - merchant exporter - excess duty paid by the manufacturer supplier - rebate is admissible only to the extent of duty paid at the effective rate......
March 24, 2015 Case Laws Central Excise

Re-export of capital goods as such - whether reversal of cenvat credit under rule 3(4)/ 3(5) of Cenvat Credit Rule 2004 on removal of inputs / capital goods as such is......
March 24, 2015 Case Laws Customs

Penalties under Regulation 12 (8) of the Handling of Cargo in Custom Area Regulation, 2009 - If the show cause notice alleges violation and breach of these Regulations.....
March 24, 2015 Case Laws Customs

Extension of warehousing period - request for reexport - petitioner failed to discharge its duty by not paying the duty due on the warehoused goods as undertaken by it -....
March 24, 2015 Case Laws VAT and Sales Tax

Classification of goods - "Ujala Supreme" and "Ujala Stiff and Shine" - once goods fall under any of the HSN classification, that is, the goods/commodities that are......
March 24, 2015 Case Laws VAT and Sales Tax

Central Sale or not - Inter state sale or intra state sale - purchase of Beedi leaves in auction - Once the sale transaction concludes in the State of Andhra Pradesh......
March 24, 2015 Case Laws VAT and Sales Tax

Classification of sale - whether the transaction itself was covered by an inter state sale or otherwise is a burden that the assessee has to discharge, that it did so......
March 24, 2015 Case Laws Income Tax

Disallowance u/s 80IC - allegation that assessee has inflated the receipts in Baddi unit - In the absence of establishing such relationship between two units assessing......
March 24, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - a person who is shareholder in the company is partner in the firm - it could not be legitimately held that amount retained by the firm......
March 24, 2015 Case Laws Income Tax

TDS while paying the amount under the award of the Motor Accident Claims Tribunal - There being clear provision under the Income Tax Act with regard to deduction of tax,....
March 24, 2015 Case Laws Income Tax

Refund on the basis of forged TDS certificates - criminal prosecution - respondent-accused, who was an Advocate, had just submitted the income tax return on behalf of......
March 24, 2015 Case Laws Income Tax

Deduction u/s 80-IA - the income on sale of certified emission reduction/carbon credit would form part of the profit and gains of business ; however, cannot be treated......
March 24, 2015 Case Laws Income Tax

Deduction u/s 80IA - Where a basket of "market values" are available for the relevant period and relevant geographical area where the eligible unit is situated, the......
March 24, 2015 Case Laws Income Tax

Sale of land - AO is not correct in holding that the land was not an agricultural land and the activity of purchase and sale of the said land being an adventure in the......
March 24, 2015 Case Laws Income Tax

Once the assessee exercises the option of claiming deduction from a particular assessment year, then only losses of the years beginning from initial assessment year......
March 24, 2015 Case Laws Income Tax

Additions on the basis of Admission / statement made during survey - facts create doubt regarding the genuineness of the survey. Thus addition has been made without any....
March 23, 2015 Case Laws Service Tax

Service elements in a composite (works) contract (involving transfer of property in goods and rendition of services), where such services are classifiable under......
March 23, 2015 Case Laws Service Tax

CENVAT Credit - Utilization of credit of the service tax on the insurance premium in respect of a Transit Insurance of induction furnace and transformer, Group Personal.....
March 23, 2015 Case Laws Service Tax

Refund claim - excess refund of the service tax paid by commission agent - notification does not indicate that the words ‘ten percent' shall be effective in the......
March 23, 2015 Case Laws Central Excise

Evasion of duty - Ignorance of law - Imposition of penalty u/s 11AC - Taking note of the specific provision of Section 11AC where there is a specific mandate that the......
March 23, 2015 Case Laws Central Excise

Availment of CENVAT Credit - Outdoor Catering Service - where the input service used is integrally connected with the business of manufacturing the final product and......
March 23, 2015 Case Laws Central Excise

Circulars issued by the Board are binding on the Departmental authorities. - In the absence of any such show cause notice, which is mandatory, the Department cannot seek....
March 23, 2015 Case Laws Customs

Exemption from customs duty for goods imported to India for the purpose of carrying out job work in India and for export of the job worked (finished) product - whether......
March 23, 2015 Case Laws Customs

Levy of anti dumping duty - dumping of Pentaerythritol - interested party - designated authority (DA) has violated the principles of natural justice in not giving an......
March 23, 2015 Case Laws Income Tax

Non deduction of tds u/s 195 - assessee is not liable to deduct tax at source when the non-resident agent provides services outside India on payment of commission - ......
March 23, 2015 Case Laws Income Tax

Entitlement to exemption under Section 11 - anonymous donations received - supply of fodder to cattle and animals is not only a good religious trust but it is also a......
March 23, 2015 Case Laws Income Tax

Transfer to the General Reserve on amalgamation - amounts transferred by the assessee company to the General Reserve on amalgamation is not in the nature of any benefit....
March 23, 2015 Case Laws Income Tax

Exemption u/s 11 - as two Authorities under the Act have concurrently come to a finding of fact that the amounts received by the respondent-assessee on account of......
March 23, 2015 Case Laws Income Tax

Exemption u/s 54F - long term capital gain - The approach of the authorities that once a habitable (Residential) asset is acquired, any additions or improvements made on....
March 23, 2015 Case Laws Income Tax

Disallowance of exemption u/s.11 - it is only the income from such investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and....
March 23, 2015 Case Laws Income Tax

CIT(A) was right on the issue of set off of profit on sale of depreciable assets of ₹ 1.13 crores against long term capital gain which arose to the assessee on......
March 23, 2015 Case Laws Income Tax

Exemption u/s 10B - Profits on sale of incentives received from the Ministry of Commerce, Government of India - Vishesh Krishi Upaj Yojna - assessee is not entitled to......
March 23, 2015 Case Laws Income Tax

TPA - The assessee has to choose a method in accordance with the Act and the Rules. On production of such evidence, the Transfer Pricing Officer will have to give the......
March 23, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - bona fide or mala fide with an intention to evade taxes - not exigible to levy of penalty under section 271(1)(c) of the Act where the....
March 21, 2015 Case Laws Service Tax

Availment and utilization of CENVAT Credit - Capital goods - Merely because the tower parts etc. are assembled together, it would be totally unreasonable to suggest that....
March 21, 2015 Case Laws Service Tax

Whether the services provided to the Member by the cooperative society registered under the Karnataka Cooperative Societies Act 1959 is liable to service tax under......
March 21, 2015 Case Laws Central Excise

If the Assessee in this case has paid duty at the tariff rate namely 20% and not availed of the exemption under the subject notification, and subsequently sought refund.....
March 21, 2015 Case Laws Central Excise

Denial of MODVAT Credit - Tribunal could not have disposed of the assessee's appeal, even in his absence, without considering the issue as to whether the products......
March 21, 2015 Case Laws Central Excise

Through Rule 12 CCC of the 2002 Rules, the Central Government enabled the concerned assessing authority to place restriction as to the facility of making deferred......
March 21, 2015 Case Laws Customs

Eligibility for concessional rate of additional duty on import of car - Notification No. 64/93-CE - it was almost impossible to visualise a situation where a foreign......
March 21, 2015 Case Laws VAT and Sales Tax

Classification of Cord wire - Electronic good or Electrical good - the cord wire connecting the main switch with the instrument would not fall under the category of......
March 21, 2015 Case Laws VAT and Sales Tax

Constitutional validity of Government notification dated 1.10.2012 - subsidy of sales tax or VAT, as the case may be, to small fishermen on purchase of high speed......
March 21, 2015 Case Laws Income Tax

Non deduction of tds - payment made for the purchase of software from the non resident for the purpose of downloading of licensed software is liable for deduction of......
March 21, 2015 Case Laws Income Tax

Depreciation on wind electric generations - wind mill generator is nothing but wind mill equipment on which depreciation is allowable @ 100% as per the statutory provision - AT
March 21, 2015 Case Laws Income Tax

Registration u/s 12AA denied - name of the company shown as "MAHINDRA EDUCATIONAL INSTITUTIONS" indicates plurality of institution - plurality is common Indian practice.....
March 21, 2015 Case Laws Income Tax

Revision u/s 263 -opinion of CIT in treating the amount already allowed as contingent liability can certainly be considered as change of opinion. On the principles......
March 21, 2015 Case Laws Income Tax

Deduction u/s.80IA(4)(i) - CFS - Where no specific agreement with the State Government was entered into but from the approvals granted to the assessee it was inferred......
March 20, 2015 News Indian Laws

Highlights of the Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015 Introduced in Lok Sabha Today.
March 20, 2015 Case Laws Service Tax

Club Membership - charitable organization or not - Services are being provided in respect of the export of goods to their members - certification fees, membership fees......

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Latest Circulars

F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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

F: Transfer of ITC without filing ITC-02

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

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

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