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Highlights / Annotations / Catch Notes For March of 2015

Home Highlights March March 2015 Year 2015

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March 11, 2015 Case Laws Service Tax

Cenvat Credit - Refund under Rule 5 - Method for calculation of relevant date - the relevant date should be the date on which the consideration has been received where....
March 11, 2015 Circulars Companies Law

Loans and/or advances made by the companies to their employees, other than the managing or whole time directors (which is governed by section 185) are not governed by......
March 11, 2015 Case Laws VAT and Sales Tax

If the sale was within the State of Maharashtra, then, the Assessee firm was liable to pay tax within it because it procured or obtained the goods from outside Maharashtra. - HC
March 11, 2015 Case Laws Income Tax

Set-off of loss sustained in business against betting and gambling income - It is not the case of the assessee that the income being brought to tax is earned from......
March 11, 2015 Case Laws Income Tax

Penalty u/s 271B - Filing of audit report is not mandatory and it is directory - The retention of seized/impounded books of accounts and documents is evidenced - delay.....
March 11, 2015 Case Laws Income Tax

No infirmity in the order of AO in treating the entire loan processing fee paid for obtaining loan from bank being capital in nature. The assessee however, would be......
March 11, 2015 Case Laws Income Tax

Deduction u/s.80-IA - There is no occasion or need for the set off of unabsorbed deprecation against income assessable under other heads of income, i.e., under Chapters.....
March 11, 2015 Case Laws Income Tax

TDS u/s 194-I - payment is for non-use of the property for the pre-contracted period - it would be inappropriate to characterize the payment made for the use of property....
March 11, 2015 Case Laws Income Tax

Unexplained credits received - The assessee during the section 153 proceedings before the AO could not produce any documents to substantiate the receipts on account of.....
March 11, 2015 Case Laws Income Tax

Depreciation on intangible asset disallowed - Customer Base, Material Suppliers, Technical Manpower,Technology and Patents - AO directed to allow depreciation on the WDV....
March 11, 2015 Case Laws Income Tax

Assessment framed in consequence of the legally void notice u/s. 158BC r.w.s. 144 of the Income-tax Act vide order dated 22-08- 2002 is bad in law - assessment cancelled - AT
March 10, 2015 Case Laws Service Tax

Erection, commissioning or installation service - activity of construction of border-fencing with road along Indo-Bangladesh Border provided by (i) the Executive......
March 10, 2015 Case Laws Customs

Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional assessment - AT
March 10, 2015 Case Laws VAT and Sales Tax

Tribunal set aside the mandatory penalty on the ground of unnecessary harassment - non-filing of returns where the appellant is not liable to pay tax under DVAT - order sustained - HC
March 10, 2015 Case Laws VAT and Sales Tax

If for any reason Form-C is not forwarded by the purchasing dealer to the selling dealer then the only recourse available is to file a suit for recovery against the......
March 10, 2015 Case Laws Income Tax

Undisclosed income - on occasions such as marriage the parents and parents-in-law of a bride do normally gift jewelery to the bride. On occasion such as this, it is not.....
March 10, 2015 Case Laws Income Tax

Restructuring of the Income Tax Department challenged - If a rational and reasonable balance is struck in the modality adopted for restructuring, the judiciary would......
March 10, 2015 Case Laws Income Tax

Apportionment of expenses - revenue has not pointed out any item which has been incurred for Parwanoo business and charged to non-Parwanoo business so as to increase the....
March 10, 2015 Case Laws Income Tax

Undisclosed incomes - Presumption u/s 292C - assessee having miserably failed to point out with reference to each of the entries in the seized diary as to how it does......
March 10, 2015 Case Laws Income Tax

Claim of deduction u/s 43B in respect of Purchase Tax payable - AO to verify whether the said purchase tax payable by the Assessee got converted into loan as per the......
March 10, 2015 Case Laws Income Tax

TPA - income of section 10A unit has to be excluded at source itself before arriving at the gross total income, hence, question of setting off of loss against such......
March 10, 2015 Case Laws Income Tax

Revision u/s 263 - Company has not commenced its business or development of SEZ / real estate still the interest payable / paid on the loans and other incidental......
March 9, 2015 Case Laws Customs

Classification of goods - Merely because the import is from same supplier and the weight of the rim is identical to the weight of present rim, will not make them the......
March 9, 2015 Case Laws VAT and Sales Tax

Exemption u/s 3F of CST - The State legislature cannot by law, treat sales outside the State and sales in the course of import as 'sales' within the State by......
March 9, 2015 Case Laws Income Tax

Payment is on account of compensation not to M/s. Khaitan & Co. but to M/s. Services & Supplies India and this is not a legal fee necessitating deduction of tax at......
March 9, 2015 Case Laws Income Tax

All the four items, namely - Custom duty/expenses on importing of free samples; Consultancy charges; Cost of material used for in-house development transferred from Raw.....
March 9, 2015 Case Laws Income Tax

Payments were made to individual models for a shoot carried out in Nepal. The said payments were not chargeable to tax in India as per the DTAA between India and UK and.....
March 9, 2015 Case Laws Income Tax

Short credit of the tax deducted at source - Form 26AS is a statement generated at the end of the Revenue, and the assessee cannot be in any manner held responsible for....
March 9, 2015 Case Laws Income Tax

Deduction u/s 10B - manufacturing of testing of equipment - manufacturing of assembling the plants which are disassembled for exports - exemption allowed - AT
March 9, 2015 Case Laws Income Tax

Registration u/s 12A in favour of the assessee is in force. Merely because the copy of the registration u/s 12A is not available with the assessee and the revenue......
March 9, 2015 Case Laws Income Tax

Interest u/s 234B - shortfall in TDS deduction at the payer's end - shortfall in advance tax at assessee's end - payee/deductee whose payments have already been....
March 7, 2015 Case Laws Central Excise

Exemption under Notification No. 67/95-CE - Manufacture of clinker - Captive consumption - The clinker is not eligible for exemption under Notification No. 50/03-CE as......
March 7, 2015 Case Laws Customs

Rejection of refund claim - 100% EOU - Export of bonded goods - Had authorities realized, the difficulty would not have arisen and the appellant would have got refund of....
March 7, 2015 Case Laws Income Tax

Non deduction of TDS from transport payments u/s. 194C - Once there is a verbal contract the provision of section 194C will apply and once provisions of section 194C......
March 7, 2015 Case Laws Income Tax

Excessive payment made to persons specified in section 13(3) - charitable society - AO was not justified in disallowing 2/3rd of the expenditure incurred in the......
March 7, 2015 Case Laws Income Tax

Deduction under Section 80-IB(10) - deduction is allowed to a housing project (subject to fulfilling all other conditions) constructed on a plot of land having minimum......
March 7, 2015 Case Laws Income Tax

Non-deduction of TDS on the agency commission paid to non-resident agents u/s 195 - commission payments to the non-resident agents are not taxable in India as the......
March 7, 2015 Case Laws Income Tax

Exemption under section 54 - residential house was habitable or not - At this point of time i.e. 5 years after the construction in 2009, it would not be possible to......
March 7, 2015 Case Laws Income Tax

Penalty levied u/s 158BFA(2) - Tribunal has sustained the addition on estimate basis and the Tribunal could not come a conclusion from the seized material that there......
March 7, 2015 Case Laws Income Tax

TDS u/s 194J - payments made to hospitals by TPA - when the said payment has not been claimed as expenditure incurred for earning the income by the assessee then the......
March 7, 2015 Case Laws Income Tax

Payment of expenditures in cash - payment to the Government undertaking for supply of electricity are not covered by the provisions of section 40A(3) - addition made by AO deleted - AT
March 5, 2015 Case Laws Service Tax

Levy of service tax on Film Artistes while exempting artistes in theatre & drama - it is not amount to Discrimination and not in violation of Article 14 and 19(1)(g) of.....
March 5, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - refund claim has been made immediately and refund received within the financial year and therefore, question of showing it......
March 5, 2015 Case Laws VAT and Sales Tax

Levy of penalty - by claiming exemption, the assessee had tried to evade payment of tax and had also failed to keep true and complete accounts, does not appeal to me as.....
March 5, 2015 Case Laws VAT and Sales Tax

Denial of benefit of set-off on the ground that DOC, a by-product, is not taxable- MP VAT - soya seeds in the manufacture of edible oil and DOC - petitioner is eligible....
March 5, 2015 Case Laws Income Tax

Settlement Commission order - immunity to the assessee from prosecution and penalty - the said orders are patently illegal for the reason as the entire procedure as......
March 5, 2015 Case Laws Income Tax

Application for rectification u/s 254 - it does not mean that if the application is moved within the period allowed, i.e., four years, and remains pend ing before the......
March 5, 2015 Case Laws Income Tax

The assessee’s income no doubt is derived from letting out the plant/ship which is used for prospecting for or extraction or production of mineral oil, therefore, the......
March 5, 2015 Case Laws Income Tax

Compulsory acquisition of agricultural land - Potential use of the land as nonagricultural land is totally immaterial. Entries in the record of rights are good prima......
March 5, 2015 Case Laws Income Tax

Deduction u/s 80P(a)(i) disallowed to the assessee - Principle of mutuality - These are involved in banking activity by obtaining necessary permissions. Only incomes of.....

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