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Highlights / Annotations / Catch Notes For April of 2015

Home Highlights April April 2015 Year 2015

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Showing 1 to 50 of 441 Records

12 3 4 5........ 9

April 30, 2015 Case Laws Service Tax

Scope of Continental Shelf and Exclusive Economic Zone of India for the purpose of service tax - Legislative intent - prospecting mineral oil - the activity was not......
April 30, 2015 Case Laws Service Tax

Valuation - Commercial Coaching or Training Service - Students make 100% payment to M/s Aptech Ltd. - Assessee gets only 80% of such fees and discharge service tax on......
April 30, 2015 Case Laws Service Tax

Penalty u/s 78 - non-discharge of service tax liability is not due to ulterior motive but due to financial difficulties that was faced by the appellant. In our view it.....
April 30, 2015 Case Laws Service Tax

Manufacturing activity or Packaging Services - activities of bottling, labelling, affixing the hologram stickers and sealing of glass bottles of country liquor - for a.....
April 30, 2015 Case Laws Central Excise

Prosecution proceedings may continue ever where demand of duty was set aside on the ground of period of limitation since there is no limitation period for initiation of.....
April 30, 2015 Case Laws Central Excise

Whether the Hon'ble Tribunal has jurisdiction to put a condition of depositing an amount while remanding the issue back to the Commissioner - Held Yes, tribunal has.....
April 30, 2015 Case Laws Central Excise

CENVAT Credit - Bogus invoices - entire investigation was conducted under impression that it is not commercially viable for any manufacturer to manufacture copper scraps....
April 30, 2015 Case Laws Central Excise

Cenvat Credit - Bogus invoices - Burden of proof - When material evidence are on record then the burden of not receiving the goods by the appellant shifts on the revenue....
April 30, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - while granting discount to their customers, the appellant included the prices reduction plus duty component and same has......
April 30, 2015 Case Laws Central Excise

Clandestine removal of goods - Merely on the basis of the entries in the notebook recovered from Shri Manoj Gupta under the heading of Kimti coupled with his statement,.....
April 30, 2015 Case Laws Customs

Refund claim - Reassessment - assessee having not challenged the order of assessment, cannot at a belated stage, claim refund by pressing into service another Notification- HC
April 30, 2015 Case Laws VAT and Sales Tax

Refusal to grant registration certificate - GVAT - on apprehension and that too on the basis of some other dealers indulging into the bogus billing activities,......
April 30, 2015 Case Laws VAT and Sales Tax

Classification - Processed vegetables namely, Vegit-Aloo hara bara kebab, vegit aloo veg cutlet, vegit aloo yummy cheese balls, vegit mazedar bonda and vegit aloo jatpat....
April 30, 2015 Case Laws Income Tax

Disallowance of businesses expenditure - previous year begins from the date of setting up of the business. Therefore, it is only after the business is set up that the......
April 30, 2015 Case Laws Income Tax

Hundi Discounting charges - interest paid for the purpose of or in the course of carrying on business is allowable in the year in which the liability arose. - HC
April 30, 2015 Case Laws Income Tax

Rectification of mistake - Merely because the assessee has challenged the order of the Tribunal in an Appeal under section 260A of the Income Tax Act, 1961 before the......
April 30, 2015 Case Laws Income Tax

Reopening of assessment - non deduction of tds on payment credit to foreign companies, on account of ‘software services‘ - there remained no omission or failure on the......
April 30, 2015 Case Laws Income Tax

Unexplained investment - Treatment to the bottles of liquor - Tribunal treating the bottles of liquor, a consumable article, as a 'valuable article or thing' -......
April 30, 2015 Case Laws Income Tax

Charitable purpose - Non applicability of section 2(15) - whether advancement of any other object of general public utility shall not be a charitable purpose? -......
April 30, 2015 Case Laws Income Tax

Commercial expediency - whether the amount paid by the assessee in terms of the decree passed by the Bombay High Court falls within the words 'commercial......
April 30, 2015 Case Laws Income Tax

Assessment u/s 158BD - section 158BD enables assessment of any person, other than the searched person.section 158BC prescribes the procedure for making block assessment.....
April 30, 2015 Case Laws Income Tax

Disallowing the claim of the assessee as 'slump sale' - No evidence on records to show entries regarding transfers of current assets & liabilities - evidence......
April 29, 2015 Case Laws Service Tax

Waiver of pre-deposit - payment of 7.5% of the total tax demand is mandatory and that cannot be reduced by this Court - HC
April 29, 2015 Case Laws Service Tax

Demand of service tax - Jurisdiction error - No service provided - Merely because the petitioner will have to shell out more than 7.5 lakhs, it cannot be a ground to......
April 29, 2015 Case Laws Service Tax

Competence of the CAG to audit - prayer of the petitioners to grant a stay of further proceedings, pursuant to the show cause notices issued to them by the respondents,....
April 29, 2015 Case Laws Service Tax

Reimbursements of service tax from the recipient of services - since the contract terms was inclusive of rates and taxes, even though service tax has been levied after......
April 29, 2015 Case Laws Central Excise

Issue as to whether the product is marketable or not was not even raised by the respondent in reply to the show cause notice nor was it argued before the Commissioner......
April 29, 2015 Case Laws Central Excise

Denial of Cenvat Credit - Charges of availing Cenvat credit merely on the basis of invoices without physical receiving any material - As investigation is deficient and......
April 29, 2015 Case Laws Central Excise

Cenvat Credit - Utilization of Cenvat Credit lying unutilized in their Cenvat Credit credit availed when goods were dutiable - later goods were exempted - after sometime....
April 29, 2015 Case Laws Central Excise

Denial of CENVAT Credit - manufacture of exempted final product - cenvat credit was not permissible on inputs exclusively used in the manufacture of exempted goods. - AT
April 29, 2015 Case Laws Central Excise

Wrong availment of CENVAT Credit - Credit taken but not utilized till reversal, could not compel the assessee to pay interest. So, the demand of interest on the......
April 29, 2015 Case Laws Central Excise

100% EOU - Not owing lease has not debarred the appellant to quarry granite and process the same. If the condition of processing of procured granite from the quarry of......
April 29, 2015 Case Laws Customs

Seizure of goods - promissory estoppel - appellant instead of addressing the questions culled out by us in the aforesaid order again started arguing the plea of estoppel....
April 29, 2015 Case Laws Customs

Waiver of pre deposit - where the commencement of the lis was prior to the introduction of the amendment to the Customs Act with effect from August 2014, the......
April 29, 2015 Case Laws VAT and Sales Tax

Classification of goods - levy of VAT @ 4% or taxable @ 12.5% - Handicrafts - no hesitation in concluding that a product in order to qualify as “Handicrafts” for the......
April 29, 2015 Case Laws VAT and Sales Tax

Classification - Applicable rate of tax -the distinction is that the goods forming parts and accessories of motor vehicle would fall under Entry 43(ii) of Part D of......
April 29, 2015 Case Laws Companies Law

Transfer of shares - What the Company Law Board has omitted to see is the fact that despite the procedure adopted by the Insolvency Court in England being in accordance.....
April 29, 2015 Case Laws Income Tax

Taxability of goodwill - whether sum received by the company from its collaborators on account of goodwill not exigible to tax as held by Tribunal - Held No - it cannot.....
April 29, 2015 Case Laws Income Tax

Subsidy received from Government of Gujarat - if payments in nature of subsidy from public funds are made to the assessee to assist him in carrying on his trade or......
April 29, 2015 Case Laws Income Tax

Deduction under Section 43B - Either the interest amount has to be allowed for deduction under Section 43B or the sum offered for tax (as waived by the Bank) has to be.....
April 29, 2015 Case Laws Income Tax

Jurisdiction of CIT(A) to make a reference to DVO to determine the FMV of the property - The Revenue insists that the power is being exercised only under Section 250(4).....
April 29, 2015 Case Laws Wealth-tax

Addition made on account of valuation of cars - AO adopted the insurance value as the value of the motor cars for the purpose of computing the net wealth of the assessee....
April 28, 2015 Case Laws Central Excise

Clearance of Aviation Turbine Fuel from Unregistered export warehouse - , the allegation in the show cause notice that Indian Oil Corporation, Shakur Basti, New Delhi is....
April 28, 2015 Case Laws Central Excise

Rerolling process of the hot roll flat bars - if a hot rolled product has been subjected to very light cold rolling process known as skin pass or pinch pass without......
April 28, 2015 Case Laws Central Excise

SSI exemption - Use of old shareholder's brand name - if the brand name were owned and used by the same company under the old management there is no need of transfer....
April 28, 2015 Case Laws Central Excise

Valuation of goods - Job work - the appellant is applying the sale value of the principal and it is not under dispute that the said value is lower than the value......
April 28, 2015 Case Laws Customs

Impoundation and confiscation of goods - Export of 2496MT sugar - 'Export Release Orders' not obtained - tribunal has been more-than fair in reducing the......
April 28, 2015 Case Laws VAT and Sales Tax

Taxability of Trust as a dealer under Kerala General Sales Tax Act, 1963 - the assessee-Port Trust would fall within the meaning of "dealer" under Section 2(viii) of......
April 28, 2015 Case Laws VAT and Sales Tax

Demand of VAT on the invisible loss of yarn emerging during manufacturing process - Assessing Officers were not justified in adopting uniform percentage as invisible......
April 28, 2015 Case Laws VAT and Sales Tax

Validity of circular directing to reverse the credit to the extent of waste - Question of quashing the impugned circular is unnecessary in the light of the stand taken......

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H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

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H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

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H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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F: Transfer of ITC without filing ITC-02

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F: PRE-DEPSOIT ISSUES