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Highlights / Annotations / Catch Notes For March of 2015

Home Highlights March March 2015 Year 2015

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Showing 151 to 200 of 332 Records

March 20, 2015 Case Laws Service Tax

Import of services - associated enterprises - though the services were provided period prior to 18.04.2006 when Section 66A had been introduced but payment was made......
March 20, 2015 Case Laws Central Excise

Cross Utilization of CENVAT Credit - wrong utilization of Additional Duty of Excise (T&TA) for the payment of Basic Excise Duty and AED (GOSI) - levy of interest......
March 20, 2015 Case Laws VAT and Sales Tax

Imposition of penalty - Delay in filing of report due to accountant leaving the job abruptly - the penalty imposed of ₹ 1,70,747/- in the first appellate order......
March 20, 2015 Case Laws VAT and Sales Tax

Imposition of penalty - Sales tax registration not obtained - Bonafide belief that registration not required as doing second sale of goods within the State - no merit......
March 20, 2015 Case Laws Income Tax

Sale of land - Assessing Officer in bringing to tax the short term capital gains arising from the sale of agricultural land under the head ‘business income’ - land in.....
March 20, 2015 Case Laws Income Tax

Interest u/s 244A on the tax refund - as per provision of sec. 244A(2) of the Act the decision of Chief Commissioner of Income Tax or Commissioner of Income Tax shall be....
March 20, 2015 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - revised return filed - assessee has adopted the recourse of avoiding litigation, therefore, revised the return to buy peace of mind - no penalty - AT
March 20, 2015 Case Laws Income Tax

Receipts not shown by the assessee - even if the receipts as per TDS certificate are to be considered as income of the assessee then the payment made by the assessee has....
March 19, 2015 Case Laws Service Tax

Whether the petitioner would have to deposit the amount of 7.5% of the tax confirmed against him, as a condition for pursuing the appellate remedy before the Tribunal -.....
March 19, 2015 Case Laws Service Tax

Voluntary Compliance Encouragement Scheme (VCES) - petitioner pointed out that though ST 3 returns were filed earlier but they are eligible for the scheme as true......
March 19, 2015 Case Laws Central Excise

Invocation of extended period of limitation - Suppression of facts - disclosure of fact in CT(3) certificate - no clearance could have taken place without the......
March 19, 2015 Case Laws Central Excise

Refund of Terminal Excise Duty - The document declares that Cenvat Credit/Rebate under the Central Excise Rules has not been availed by NTPC Ltd. Therefore, this......
March 19, 2015 Case Laws Central Excise

The mere order of summoning for giving evidence or to participate in enquiry issued by Central Excise authorities under Section 14 of Act, 1944, in our view, is not to......
March 19, 2015 Case Laws Income Tax

Exemption under Section 10(23C) (iiiad) - the activities of such institutions be looked at carefully. If they are not genuine, or are not being carried out in accordance....
March 19, 2015 Case Laws Income Tax

Set off of loss suffered in a unit entitled for exemption under Section 10B against income from any other unit not eligible for such exemption - not allowed - HC
March 19, 2015 Case Laws Income Tax

Tax deducted at source - remuneration paid to consultant Doctors employed by the hospital - doctors are not entitled to gratuity, PF, LTA and other terminal benefits -......
March 19, 2015 Case Laws Income Tax

Assessing Officer directed to allow set off of current year's business loss as well as the brought forward business loss/unabsorbed depreciation against the income......
March 19, 2015 Case Laws Income Tax

Assessment of loan receipt as cash credit u/s 68 - the receipt of money through the banking channels may prove the genuineness of the transaction, but the assessee has......
March 19, 2015 Case Laws Income Tax

Estimation of net profit - rejection of books of accounts - Once the books of account of the assessee was produced before the lower authorities and if there is certain......
March 19, 2015 Case Laws Income Tax

The assessee has been granted interest under section 244A of the Income-tax Act as due to him and the calculation of the interest was not disputed by the assessee. The......
March 19, 2015 Case Laws Income Tax

Computation of Long term capital gain - dis-allowance of expenditure u/s 48 which was found as unexplained u/s 69C - unrecorded expenditure cannot be claimed by the......
March 19, 2015 Case Laws Income Tax

Unexplained share capital - The sole basis for making addition about these companies is the inspector report. No doubts have been raised by the Assessing Officer about.....
March 18, 2015 Case Laws Central Excise

Extended period of limitation - Suppression of facts - Manufacturing activity or not - Even as per the Department, there were certain doubts relating to excisability of.....
March 18, 2015 Case Laws Central Excise

Valuation of goods - Inclusion of cost of cartons in the assessable value of the final product - test laid down in the aforesaid judgment in the case of Hindustan......
March 18, 2015 Case Laws Central Excise

Classification of goods - manufacture - printed trade advertising material - Process of manufacturing undertaken by the respondent i.e. printing is done by using......
March 18, 2015 Case Laws VAT and Sales Tax

Levy of penalty u/s 76(6) of the Rajasthan VAT Act, 2003 - The ACTO, Flying Squad, Bharatpur could at best have referred the matter to the regular assessing authority......
March 18, 2015 Case Laws Income Tax

Transfer pricing adjustment - arm‘s length pricing of international transactions - Advertising / Marketing and Promotion Expenses - international transaction - Domestic.....
March 18, 2015 Case Laws Income Tax

Revision u/s 263 - having put his signature in approval of the draft notice put up with the file and having issued the said show-cause notice dated February 3, 2014, the....
March 18, 2015 Case Laws Income Tax

Penalty could have not been imposed as per Section 271(a)(c) of the Act without satisfying concealment or submission of inaccurate particulars of income on the part of......
March 18, 2015 Case Laws Income Tax

Disallowance made u/s 40A(3) - AO noticed that the assessee’s sister concern named M/s Marico Ltd had incurred certain expenses on behalf of the assessee herein thus......
March 18, 2015 Case Laws Income Tax

Revision u/s 263 - Agriculture land - As such, there is no incriminating material in the possession of the Assessing Officer to hold that the land in question is capital....
March 18, 2015 Case Laws Income Tax

Disallowance of loss arising out of valuation of shares - AO could not bring anything on record, which suggests that the selling rate was lower than the market rate - in....
March 18, 2015 Case Laws Income Tax

The assessee in first round surrendered income, which was retracted later, cognizance of which has not been taken either by the AO or the CIT(A). The onus is fully upon.....
March 17, 2015 Case Laws Service Tax

Since the purchase and cancellation entries were made within the time limit for making payment, the asessee was not liable to make any payments against these defective......
March 17, 2015 Case Laws VAT and Sales Tax

Assessment in absence of forms 'C' and 'F' that have been produced subsequently - Rejection of request of Re-opening of the assessment - revenue directed....
March 17, 2015 Case Laws Income Tax

Interest under Section 234A, 234B & 234C - the interest for default in payment of tax / advance tax for the reason that assessee had already made a request for......
March 17, 2015 Case Laws Income Tax

Income accrued after the death of the deceased - income which accrued after the death of the deceased belongs to the executor of the will of the deceased and in that......
March 17, 2015 Case Laws Income Tax

Recourse to rectification proceedings u/s 154 by Settlement Commission - where there is no power to rectify, the levy interest cannot be imposed by rectifying a......
March 17, 2015 Case Laws Income Tax

Entitlement to deduction under Section 80IB - Given the fact that the dyes and the materials were given by the assessee to the job workers, who had merely bestowed......
March 17, 2015 Case Laws Income Tax

Product Development Expenditure disallowed - there is no distinction as to whether the expenditure incurred is capital or revenue, because while the provisions of......
March 17, 2015 Case Laws Income Tax

Penalty u/s.271(1)(c) - If the assessee has claimed the deduction u/s 43B on the basis of actual payment, then it should be held that the assessee’s claim for deduction.....
March 17, 2015 Case Laws Income Tax

Computation of capital gain - Disallowance of commission paid to brokers for selling the land - assessing officer is not justified in restricting the claim at 2%......
March 17, 2015 Case Laws Income Tax

Revision order u/s. 263 - examining the entire assessment records and details filed before the AO by the assessee, which clearly proves that the AO has applied his mind....
March 17, 2015 Case Laws Income Tax

Disallowance made on account of Cess payable on Green Leaf - When by fiction the income is computed as an income under the Act, all deductions as are available both for.....
March 16, 2015 Notifications Income Tax

Rollback of an Advance Pricing Agreement - Income-tax (Third Amendment) Rules, 2015 - CBDT issues Notification
March 16, 2015 Case Laws Service Tax

Denial of exemption benefit of Notification No. 32/2004-ST - CBEC circulars cannot restrict or expand the amplitude of an exemption notification nor can they......
March 16, 2015 Case Laws Customs

Enhancement of the penalty - Assessee not declared the currency - enhancement of penalty by the learned Commissioner was not called for since only the appellant was in......
March 16, 2015 Case Laws Customs

Levy of anti dumping duty - appellant mis-declared the country of origin of the goods - Once such fraud is detected the goods render to be confiscated being smuggled......
March 16, 2015 Case Laws Companies Law

Winding up proceedings - We cannot be a mere on looker as to the deliberate disregard that the respondent had shown to this Court by making deliberate suppression. - HC
March 16, 2015 Case Laws Income Tax

TDS on Subscription for Broadband facility - not in the nature of technical services and therefore TDS need not be made thereon as per the provisions of section 194J of the Act - AT

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