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Highlights / Annotations / Catch Notes For April of 2015

Home Highlights April April 2015 Year 2015

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Showing 101 to 150 of 441 Records

1 234 5 6 7........ 9

April 24, 2015 Case Laws Income Tax AT

TDS u/s 194A not deducted on interest paid on deposits - Special provision for deduction of TDS in case of Co-operative bank - ground that assessee is not liable to......
April 24, 2015 Case Laws Income Tax AT

Charitable hospital - it could not provide free medical relief to large numbers of indigent / poor patients - in the absence of any limit being provided in the......
April 24, 2015 Case Laws Income Tax AT

Claim of higher depreciation on drilling Rigs - Rig claimed as Heavy motor vehicle (Lorry) - Transport Authority has registered the workover/servicing mobile rig under....
April 24, 2015 Case Laws Income Tax AT

Capital gain on exchange of some property - when an arrangement is made between the family members, being Directors of the company, the rate so adopted for this purpose.....
April 24, 2015 Case Laws Income Tax AT

A unit which is not approved by the Board appointed by the Central Govt. in exercise of powers conferred under section 14 of the Industries (Development and Regulation).....
April 24, 2015 Case Laws Income Tax AT

Addition u/s 40A(3) of the Income Tax Act,1961 - Exceptions under Rule 6DD of the Income Tax Rules - Cash payment made due to cheque bounced - payment made in cash does....
April 24, 2015 Case Laws Income Tax AT

Addition on account of unpaid dividends - Cessation of of liability - Additions u/s 41 - Unclaimed dividend transferred to General Reserve - the dividend so declared is.....
April 24, 2015 Case Laws Income Tax AT

Addition u/s 68 - addition has been sustained on the basis that the assessee could not discharge its onus with regard to the creditworthiness of the creditors - However,....
April 23, 2015 Articles VAT and Sales Tax

Major Relief to Developers in Haryana on VAT libaility and Valuation of Goods for impsition of VAT in Works Contract clarified by High Court of Punjab & Haryana in the......
April 23, 2015 Case Laws VAT and Sales Tax HC

Inclusion of value of land for charging Value Added Tax - the value of immovable property and any other thing done prior to the date of entering of the agreement of sale....
April 23, 2015 Case Laws Service Tax AT

Availment of CENVAT Credit - Material fact of invoices without name of the appellant does not rule out abuse of law. Appellant was claiming to be beneficiary of service.....
April 23, 2015 Case Laws Service Tax AT

Denial of Refund claim - Exemption claim - services availed by SEZ unit - Since the appellant had paid the duty, no reasoning has been given by the first appellate......
April 23, 2015 Case Laws Central Excise AT

Manufacturing activity or not - Crushing of fabrics - in view of Chapter Note 4 of the Chapter 55, this process would have to be treated as amounting to manufacture -......
April 23, 2015 Case Laws Central Excise AT

Clandestine removal of goods - difference between the sales declared in the ER-1 returns and sales figures as reflected in their books of accounts - merely on the basis.....
April 23, 2015 Case Laws Central Excise AT

Determination of assessable value of the halogen capsules cleared by the 100% EOU (Unit-I) to the DTA unit - ontemporaneous import price of identical goods or similar......
April 23, 2015 Case Laws Customs AT

Benefit of Notification No.64/88-Cus - medical equipment imported without payment of duty on the basis of customs duty exemption certificate issued by DGHS - The said......
April 23, 2015 Case Laws Customs AT

Duty drawback claim - Revenue's contention that appellant acted deliberately cannot be ruled out for the reason that an exporter who has not remitted higher amount......
April 23, 2015 Case Laws VAT and Sales Tax HC

Merely because while submitting the Form No.108 the assessee/dealer submitted the claim of Input Tax Credit more than which is held to be admissible on assessment may be....
April 23, 2015 Case Laws VAT and Sales Tax HC

Transaction of exchange of goods during the Warranty Period of motor cars amounts to sale and consequent levy of VAT under the provisions of the Gujarat Value Added Tax.....
April 23, 2015 Case Laws VAT and Sales Tax HC

Rejection of application for issuance of Form-C - So far as the assessments made after the date of the application and the recovery of tax thereon are concerned, the......
April 23, 2015 Case Laws Income Tax AT

TDS u/s 194H - Supply of SIM card and recharge coupon - expenditure claimed under the head "dealer's scheme and incentives" - The amount is in the nature of......
April 23, 2015 Case Laws Income Tax AT

Addition of Income u/s 68 - no notice issued u/s. 143(2) which is very much essential for reassessment u/s 147 - If the notice is not issued to the assessee before......
April 23, 2015 Case Laws Income Tax AT

Reopening of assessment - the claim of deduction under section 80-IB(10) of the Act have been thoroughly examined by the Assessing Officer as well as the appellate......
April 23, 2015 Case Laws Income Tax AT

Rejection of books of account - the way in which the books of accounts the appellant had been written, it is impossible to either determine purchases or the sales or the....
April 23, 2015 Case Laws Income Tax AT

Reopening of assessment - assessee cannot be considered to be carrying on NBFC business - If the interest income is assessed under the head income from other sources,......
April 23, 2015 Case Laws Income Tax AT

Unexplained share application money - The inquiry for arriving at a proper conclusion is a sine qua non and that cannot be dispensed with by making general observations. - AT
April 23, 2015 Case Laws Income Tax AT

Deletion of addition u/s 68 - We fail to understand that whether small raw hide suppliers can afford to provide this long credit and hence, this claim cannot be accepted....
April 23, 2015 Case Laws Income Tax AT

Deletion of penalty levied u/s 271AAA - post search assessment - AO had accepted the disclosed income declared by the assessee and no addition on account of undisclosed.....
April 23, 2015 Case Laws Income Tax AT

Treatment of rental income by giving counters/spaces/shops in Retail Mall - property was shown as “capital work in progress” and not as “stock in trade” - Taxable as......
April 22, 2015 Case Laws Service Tax AT

Denial of refund claim - input services of landscaping in their offices, erection of IT cables and setting up of modernization and renovation of premises are having......
April 22, 2015 Case Laws Service Tax AT

Refund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts......
April 22, 2015 Case Laws Service Tax AT

Discharge of service tax liability by other branch office - In the absence of any such co-relation, it can not be said that appellant has discharged the service tax......
April 22, 2015 Case Laws Central Excise AT

Duty liability in respect of pan masala retail pouches - pouch packing machine - Notification No. 42/08-CE was amended to provide different rate of duty per machine per.....
April 22, 2015 Case Laws Central Excise AT

Duty liability in respect of pan masala retail pouches - pouch packing machine - Just because the speed of this machine is much higher than the normal machines, it......
April 22, 2015 Case Laws Central Excise AT

Clandestine removal of goods - Duty evasion - The statement recorded from shift supervisors being self speaking cannot be brushed aside because they were the persons......
April 22, 2015 Case Laws Central Excise AT

Area based exemption - expansion of installed capacity by more than 25% - Since the Commissioner's conclusion is based on the expert opinion of Professor Arun Kumar,....
April 22, 2015 Case Laws Central Excise AT

100% EOU - Steel scrap cleared into DTA - the nature of the scrap cannot be determined on the basis as to whether it has been sold the actual users or the dealers, as......
April 22, 2015 Case Laws Central Excise AT

Classification of goods - actifresh and plethico mint which are basically mouth fresheners are correctly classifiable as sugar confectionery under heading 1704 of the tariff - AT
April 22, 2015 Case Laws Central Excise AT

Classification - the product plethico byte containing mulethi and travisile lozenges, which are marketed by the appellant as medicines for sore throat/ cough would be......
April 22, 2015 Case Laws Customs HC

Demages for prolonged detention of goods - Delay in testing of goods - Import of hazardous goods - permission was given by the Indian authorities to the petitioner to......
April 22, 2015 Case Laws Customs AT

Violation of conditions of DEEC Advance Licences - duty liability admitted but interest demand contested - Notification No.204/92-Cus - Demand of Interest confirmed - AT
April 22, 2015 Case Laws Customs AT

Denial of refund claim - unjust enrichment - amount is shown under head of 'loan and advances'. This needs to be verified with other account ledgers, etc. for......
April 22, 2015 Case Laws VAT and Sales Tax HC

Works contract - computation of taxable turnover - Claims of deductions on account of labour and services under various heads - while allowing certain heads of expenses.....
April 22, 2015 Case Laws Companies Law HC

Winding up petition - A company might be in a precarious condition to pay off its creditor’s dues, that would be a “failure”. A high mighty, if willfully neglects to pay....
April 22, 2015 Case Laws Income Tax AT

Disallowance of renovation expenses of office on rented premises - Once 50 per cent. of the expenditure has been disallowed as capital expenditure, we do not find any......
April 22, 2015 Case Laws Income Tax AT

Disallowance of Payment made to Saba & Co. on account of non deduction of Tax at Source towards legal & professional fees - non-resident does not have any permanent......
April 22, 2015 Case Laws Income Tax AT

Capital gain computation - assessee was not the owner of the property and since she had only limited rights over the property, which was also encumbered, the market......
April 22, 2015 Case Laws Income Tax AT

Transfer pricing adjustment - The CIT(A) held that the denial of working capital adjustment by the TPO was not correct and that though the computation of the working......
April 22, 2015 Case Laws Income Tax AT

When the good will paid was for ensuring retention and continued business in the hospital, it was for acquiring a business and commercial rights and it was comparable......
April 22, 2015 Case Laws Income Tax AT

Invoking the provisions of section 153C/153A - there cannot be double taxation in the hands of the assessee unless proper agreement has been executed. The half-baked......

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