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Highlights / Annotations / Catch Notes For April of 2015

Home Highlights April April 2015 Year 2015

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Showing 201 to 250 of 441 Records

1 2 3 456 7 8 9

April 18, 2015 Case Laws Income Tax

Income from house property - Deduction of Interest paid on security deposit received from the tenants - these interest bearing deposits has been utilized for repayment......
April 18, 2015 Case Laws Income Tax

Loss of Advance given to procure land for future projects - the amount in question was advanced by the assessee for purchase of land which would be going to form part of....
April 17, 2015 Case Laws Service Tax

Clearing and forwarding (C&F) Agent service - 'freight rebate' and 'primary freight rebate' - Merely because the amount is routed or received through......
April 17, 2015 Case Laws Service Tax

Revenue neutrality - As appellant is only an exporter of services and availing Cenvat Credit the same would have been admissible as refund under Rule 5 of the Cenvat......
April 17, 2015 Case Laws Service Tax

Cenvat Credit - reversal of credit on exempted servcies - erstwhile Rule 6(3) only restricted availment of credit upto 20%. - If did not make the credit lapse. - Demand set aside - AT
April 17, 2015 Case Laws Service Tax

Appellant is entitled to interest after three months from the date of filing of refund claims to the date of payment of refund amounts, as the date of calculating......
April 17, 2015 Case Laws Central Excise

Cenvat Credit - Capital goods - railway track material used for handling raw materials, processed goods - appellant has rightfully claimed for MODVAT credit in respect......
April 17, 2015 Case Laws Central Excise

Manufacture - on coating uncoated paper, an article with different name commercially may have emerged but it is not a distinct article with different character or use......
April 17, 2015 Case Laws Central Excise

Classification of motor vehicle - It is not merely the weight of the passenger but also that of the cargo permitted to be carried that is relevant in determination of......
April 17, 2015 Case Laws Customs

Import of Nylon Filament Yarn - Denial of Exemption form CVD on the ground that cenvat credit was availed - when the credit under the CENVAT Rules is not admissible to.....
April 17, 2015 Case Laws Customs

As regards goods which are less than 100 years old, they do not qualify as antiques because of the age factor and therefore, they would more appropriately fall under......
April 17, 2015 Case Laws VAT and Sales Tax

Where an assessee, whether a public sector undertaking or otherwise, defaults in payment of tax without a bona fide explanation or there is no dispute pending as to the.....
April 17, 2015 Case Laws VAT and Sales Tax

Levy of value added tax (VAT) from main contractor where as works contract was executed by the Sub contractor - demand of tax on the amount retained as profit by the......
April 17, 2015 Case Laws Income Tax

Purchase of Technical know-how - Covered under section 9(l)(vi) of Income Tax Act, 1961 and treated as royalty - The Seller had sold, assigned, conveyed and transferred.....
April 17, 2015 Case Laws Income Tax

Validity of the assessment orders u/s 153A, r.w.s. 143(3) - period of limitation - if no seizure is made on that date and nothing is done except lifting the prohibitory....
April 17, 2015 Case Laws Income Tax

Disallowance of depreciation on Foreign exchange (forex) loss on the payment of model fees, which was capitalized - not considering the adjusted cost as the cost of......
April 17, 2015 Case Laws Income Tax

Merely because she happens to be the daughter of the Managing Director and the Chief Executive, it cannot be said that the money is spent by her parents out of love and.....
April 17, 2015 Case Laws Income Tax

Validity of statement - Once a certain claim has been accepted adverse to the interest of assessee, same can be retracted by way of deposition in affidavit and Assessing....
April 16, 2015 Case Laws Customs

EPCG - Notification No. 110/95-Cus. - Goods exported and counted towards fulfilment of export obligation were not manufactured in the factory where the capital goods......
April 16, 2015 Case Laws Customs

Eligibility for customs duty exemption under Notification No. 21/2002-Cus. dated 01.03.2002 - Since the Essentiality Certificate covers both HSD and LDO, the appellant.....
April 16, 2015 Case Laws VAT and Sales Tax

Classification of transaction - sale or Lease Transaction - tripartite agreement - aforesaid transaction is sale of Empty Gas Cylinders (EGC) is inter State Sale......
April 16, 2015 Case Laws VAT and Sales Tax

Levy of sales tax on chemical used in development of photographs - it had to be destroyed or could not have been re-used after certain processes. One cannot hold that......
April 16, 2015 Case Laws Income Tax

Consideration for Not to compete and non solicitation - Capital receipt or Revenue receipt - the amount receive is covered by the provisions of Section 28(va) of the Act. - HC
April 16, 2015 Case Laws Income Tax

Compensation received on surrender of tenancy rights - Taxability in the hands or in the hands of Firm - who is the owner of tenancy right - Payment of rent by Firm and.....
April 16, 2015 Case Laws Income Tax

Income derived through operations as Liaison office in India - purchase of goods in India for the purpose of export - Entitlement of exemption provided in explanation......
April 16, 2015 Case Laws Income Tax

Fees for technical services covered under section 9(1)(vii) or covered in DTAA between India and Thailand - transfer of know-how - technical advice / training - Since......
April 16, 2015 Case Laws Income Tax

TPA - Capital assets - The application of the ALP, if required, will give rise to the recomputation of the revised value of the purchase of fixed assets. Such an......
April 15, 2015 Case Laws Service Tax

Renting of immovable property services - Jurisdiction of central government - Service tax would apply even in respect of services rendered by a State Government, unless....
April 15, 2015 Case Laws Service Tax

Show-cause notice though does not mention the specific clause of Section 65 (19) of the Finance Act, 1994, the definition of BAS, however, is clearly spelt out in the......
April 15, 2015 Case Laws Central Excise

Waiver of pre deposit - appeal were filed before the amendment - it cannot be interpreted that as per the amended Section 35F now the appellant can file the appeal......
April 15, 2015 Case Laws Central Excise

CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules,....
April 15, 2015 Case Laws Customs

Valuation of import - inclusion - The price paid by the appellant for drawings and technical documents forming the subject-matter of contract MD 301 can by no stretch of....
April 15, 2015 Case Laws VAT and Sales Tax

Validity of assessment order passed - if the Revenue authorities decide not to exercise the power conferred under Section 41(2) of the OVAT Act read with Rule 41(2) of.....
April 15, 2015 Case Laws VAT and Sales Tax

Valuation - Determination of sale turnover - Inclusion of value of freight - it was the duty of the assessee to deliver the goods at the destination - transportation......
April 15, 2015 Case Laws VAT and Sales Tax

Disallowance of for tax exempted sales of agricultural implements - Tractor trailers were ultimately intended to be used for agricultural purpose. It was immaterial......
April 15, 2015 Case Laws Income Tax

Deduction u/s 80IA - Merely because the license was obtained for procuring the raw material for manufacturing finished products for its exports, does not mean that the.....
April 15, 2015 Case Laws Income Tax

Deduction of Provision for contingency - Ascertained liability - the system of accounting, followed by the assessee, is mercantile and any expenditure, not paid by the.....
April 15, 2015 Case Laws Income Tax

Taxability of contributed to the conducting of events by way of sponsorship - principles of mutuality - no intention to earn income - contributing companies are......
April 15, 2015 Case Laws Income Tax

Computation of capital gain - Application of Section 50C - A mere report of the DVO estimating higher value of the property cannot be considered as an evidence of the......
April 14, 2015 Case Laws Service Tax

Waiver of pre deposit - option to pay 7.5% or 10% of demand under the new substituted provisions of Section 35F - the amended provisions, thus, will apply to even those.....
April 14, 2015 Case Laws Service Tax

Waiver of pre deposit - jurisdictional commissioner, who passed the impugned order is having the jurisdiction only for the office registered in Delhi. For the other......
April 14, 2015 Case Laws Central Excise

Excisability of lean gas - Natural gas or not - Lean Gas is in fact natural gas and therefore would attract nil duty - SC
April 14, 2015 Case Laws Central Excise

Classification of blended marble vinyl flooring - use of limestone to the extent of 84.10% and use of plastic only as a binder clearly indicated that characteristic of.....
April 14, 2015 Case Laws Central Excise

Supply of circuit breakers, control panels and relays along with mandatory spares under International Competitive Bidding (ICB) - Benefit of exemption Notification No.......
April 14, 2015 Case Laws Central Excise

Refund of unutilized accumulated CENVAT Credit - Duty drawback claim - When there is no provision to disallow refund of the cenvat credit pertaining to service tax......
April 14, 2015 Case Laws Customs

Exemption denied on the ground that the goods imported were not connectors - appellants contended that the goods were actually connectors imported in CKD condition and.....
April 14, 2015 Case Laws Customs

Denial of refund claim - SAD - The date of final Out-of-Charge only reflects the date when the complete consignment has been cleared by Customs. It does not mean that......
April 14, 2015 Case Laws VAT and Sales Tax

Dealer or not - Charitable trust - Whether Tribunal was justified in holding that the appellant's activity of manufacture and sale of sweetmeats and farsan is......
April 14, 2015 Case Laws Income Tax

Reopening of assessment - the basis for reopening ought not be such survey actions and the report. Something more was required in law for the Assessing Officer to......
April 14, 2015 Case Laws Income Tax

Payments made for sharing of utilities - whether do not attract section 194C - The payment made to Weizmann group of is not in the nature of income but was expenditure......

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