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Highlights / Annotations / Catch Notes For April of 2015

Home Highlights April April 2015 Year 2015

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Showing 301 to 350 of 441 Records

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April 10, 2015 Case Laws Customs

Classification of goods - toys, viz., Talking Parrot - bona fide belief - penalty, as imposed on the appellant/assessee is not justified in the facts of the present case - HC
April 10, 2015 Case Laws Customs

Illegal export of antique statue - Commission of offences punishable under Section 132 & 135 (i) (a) - Section 25 of the Antiquities Act clearly creates a bar with......
April 10, 2015 Case Laws Customs

Penalty u/s 114 - In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be......
April 10, 2015 Case Laws VAT and Sales Tax

Cancellation of registration - without any discussion on material on record, even in an exparte proceeding, the Commissioner could not have jumped to the conclusion that....
April 10, 2015 Case Laws Income Tax

Capitation fee received by trust - it cannot be held that for all the assessment years the assessee received capitation fee for admission of students in the management.....
April 10, 2015 Case Laws Income Tax

Re-opening of assessments u/s 147 - beyond four years but within six years - There is no warrant to extend the period by two years, again as provided under Section 153,.....
April 10, 2015 Case Laws Income Tax

Applicability of provision of Section 40A(3) - purchase of fish in cash from the fishermen or the headman of the fisher - no disallowance even if any portion in a sum......
April 10, 2015 Case Laws Income Tax

Profit arising from sale of land - as the land sold is not only agricultural in nature but is also situated beyond 12 kms from the limit of a municipality notified by......
April 10, 2015 Case Laws Income Tax

TDS liability on Interest - disallowance u/s 40(a)(ia) - if the amount more than ₹ 10,000/- is credited as an interest on time deposits, then the urban cooperative....
April 10, 2015 Case Laws Income Tax

Undisclosed income on the basis of client code modification - when during the course of assessment proceedings the assessee has given the proper explanation for......
April 10, 2015 Case Laws Income Tax

Exemption u/s. 11 - the payments made to the trustees - When the Trust is availing the services of these trustees and on account of the services rendered by them, there.....
April 10, 2015 Case Laws Income Tax

Contingent liability - the warranty stood attached to the sale price of the product. It was held that warranty provisions had to be recognized because the assessee......
April 10, 2015 Case Laws Income Tax

Recovery of tax due from the directors - no finding that the tax due cannot be recovered from the company - no liability could be fixed on the Directors under S. 179 of.....
April 10, 2015 Case Laws Income Tax

Taxability of compensation - The dominant consideration for compensation being surrendering the right to sue; its neither in lieu of surrender of any agency or agreement....
April 9, 2015 Case Laws Service Tax

Condonation of delay - Inordinate delay of 1085 days - Power of Commissioner to condone delay beyond condonable period - delay which is beyond the statutory period of......
April 9, 2015 Case Laws Service Tax

Commercial coaching or training - selling the software - as part of sale they provide advice, consultancy and guidance to its customers/ distributors for operation of......
April 9, 2015 Case Laws Service Tax

Demand pertaining to outstanding balance regarding Debtors/ Creditors - There is no legal basis for presumption to treat such outstanding balances to be relating to......
April 9, 2015 Case Laws Service Tax

Business Auxiliary Services - Job work - converting black bars into bright bars - the activity undertaken by the appellant/assessee amounts to manufacture not liable to....
April 9, 2015 Case Laws Central Excise

100% EOU - goods were written off - Goods not used for intended purpose - duty cannot be demanded in respect of the goods which had been written off - stay granted - AT
April 9, 2015 Case Laws Central Excise

SSI Exemption - clubbing of turnover - manufacture of P&P medicines - the value of the clearances to Loan Licensees would not be includible for determining the......
April 9, 2015 Case Laws Central Excise

SSI Exemption - Use of logo of other company - demand of duty on traded goods also - orders passed by the lower authorities are absurd orders with zero application of mind - AT
April 9, 2015 Case Laws Central Excise

Simultaneous availment of modvat credit as well as claiming depreciation under the Income Tax Act - once the assessed claimed depreciation under Income Tax Act, he is......
April 9, 2015 Case Laws VAT and Sales Tax

Denial of input tax credit - Liability of purchasing dealer - If on verification any tax is not paid for the purchase (by the seller), it is open to the authority to......
April 9, 2015 Case Laws Income Tax

Exemption u/s. 10(33) - There is nothing in the language of sections 10 or 11 which says that what is provided by section 10 or dealt with is not to be taken into......
April 9, 2015 Case Laws Income Tax

Reopening of assessment - resort to Section 292B of the IT Act cannot be made to validate an action, which has been rendered illegal due to breach of mandatory condition....
April 9, 2015 Case Laws Income Tax

Registration u/s 12AA(3) rejected by CIT(A) - on mere presumptions and on surmises that income derived by the trust or the institution is being misused or that there is....
April 9, 2015 Case Laws Income Tax

Acquisition of 3D sesismic data - the provisions of Section 5(2) will not stand on the way of the Authorities insisting on the amount of mobilization advance received by....
April 9, 2015 Case Laws Income Tax

Deduction u/s 10A - unit formed out of splitting up or reconstruction of the business by using the old plant and machinery - the benefit of Section 10A of the Act would....
April 9, 2015 Case Laws Income Tax

Transfer - Development agreement - unless there is willingness on the part of the Developer to perform his part of the Contract, there cannot be a transfer of capital......
April 9, 2015 Case Laws Income Tax

Disallowance of depreciation on leased assets - As the owner, it used the assets in the course of its business, satisfying both requirements of Section 32 of the Act and....
April 8, 2015 Case Laws Service Tax

Exemption to Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation - Retrospective or......
April 8, 2015 Case Laws Service Tax

Challenge to the show cause notice - CENVAT Credit - no reason to interfere at this stage in exercise of our extra-ordinary jurisdiction when the issue can be raised......
April 8, 2015 Case Laws Service Tax

CENVAT Credit - Commercial training and coaching services - Once the students pass their coaching classes, the activities of catering, photography and tent services......
April 8, 2015 Case Laws Central Excise

Marketibility of goods - sale of spare part of automobile procured locally and imported after packing or unpacking - MRP based levy u/s 4A - prima facie case is against.....
April 8, 2015 Case Laws Customs

Refund - Unjust enrichment - he records maintained did not reflect the duty paid on the raw materials as the amount due/receivable from the department. In the absence of....
April 8, 2015 Case Laws VAT and Sales Tax

Claim of refund - activation of SIM cards - levy and collection of VAT is without authority of law and violative of Article 265 of the Constitution of India. - Authority....
April 8, 2015 Case Laws VAT and Sales Tax

Classification of goods - the honeycomb partition frames manufactured and supplied by the assessee to the railways, form part of a rail coach and falls within Entry......
April 8, 2015 Case Laws Income Tax

Exemption u/s 10(26) - scope and ambit of the words “residing” in the opening portion of section 10(26) - A member of Scheduled Tribe is bound to obtain a certificate.....
April 8, 2015 Case Laws Income Tax

Additions u/s 69 - So long as the explanation is not sufficient and it can be termed as deemed income of HUFs, it is not necessary to further examine the aspect as to......
April 8, 2015 Case Laws Income Tax

Disallowance u/s40A(2)(b) - commission paid to his son, daughter and daughters-in-law - the fact that the recipients of the alleged commission in the present case had......
April 8, 2015 Case Laws Income Tax

Disallowance u/s 40A(2)(b) - huge salary paid to partner - it is not that the said person was taxed at a lower rate than that of the assessee-firm - the AO could not......
April 8, 2015 Case Laws Income Tax

Revision u/s 263 - CIT was not able to make up his mind and he has remanded the matter back to the Assessing Authority to find out whether it constitutes capital gain or....
April 8, 2015 Case Laws Income Tax

Registration certificate under Section 12AA - the respondent-trust had already applied for amendment in the trust deed providing "dissolution clause" and the same is......
April 8, 2015 Case Laws Income Tax

Trust - The beneficiaries have not set up the Trust. Therefore it cannot be said that the beneficiaries have come together with the object of carrying on investment in......
April 8, 2015 Case Laws Income Tax

Unexplained cash credit u/s.68 - For a scrip to trade at nearly 50 times its’ face value, only a few months after its issue, only implies, if not price manipulation,......
April 8, 2015 Case Laws Income Tax

TDS - payment of channel placement charges to cable operators/MSOs - assessee had thus carried out the work of dubbing by engaging services and the same was of the......
April 7, 2015 Case Laws Service Tax

Cenvat credit - service tax paid on Access Deficit Charges - input service - assessee in this case is the user of the service provided by BSNL and that service is used.....
April 7, 2015 Case Laws Service Tax

Travelling expenses component of foreign currency expenditure - In spite of noting that these expenses were on foreign trips of employees, the adjudicating authority......
April 7, 2015 Case Laws Service Tax

Non-application of mind (on the part of the adjudicating authority) is indeed writ bold and large across the impugned order. Such orders adversely and severely impinge......
April 7, 2015 Case Laws Central Excise

Excisability of Signages which are erected at various petrol bunks of IOC - both the Authorities have come to the conclusion that the final product is not immovable. -......

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