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Highlights / Annotations / Catch Notes For April of 2015

Home Highlights April April 2015 Year 2015

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Showing 401 to 441 of 441 Records

1 ....5 6 7 89

April 3, 2015 Case Laws Central Excise

Rebate under Rule 18 of Central Excise Rules 2002 - Bar of limitation - the notification of the year 1994 prescribed a time limit for filing claim. But, the 2004......
April 3, 2015 Case Laws Central Excise

Duty demand - Export of goods - Loss of documents - applicant exporter has failed to submit valid proof of export and therefore demand of duty is rightly confirmed in......
April 3, 2015 Case Laws Central Excise

Transfer of rebate claim to proper authority - rebate claims cannot be treated as time barred since it was originally filed before department on 8.9.2019 which is well......
April 3, 2015 Case Laws Central Excise

Condonation of delay - Union of India has failed to give any satisfactory answer as to what prevented them from filing the application for review within 30 days when......
April 3, 2015 Case Laws Customs

Valuation of imported goods - for determining the value of the old and used capital goods, which are of obsolete models, the NIDB data is not relevant at all as no two......
April 3, 2015 Case Laws VAT and Sales Tax

Nature of works contract - composite or not - The entire contract, if perused as a whole, is in the nature of composite single integrated contract, though designed as it....
April 3, 2015 Case Laws VAT and Sales Tax

Compounded rate of tax - producing granite metals with the aid of mechanized crushing machines - KVAT - the compounded tax for the primary crusher has necessarily to be.....
April 3, 2015 Case Laws Income Tax

Deduction of premium written off on Govt. Securities - discount on bonds and premiums on redemptions of debentures are allowable as expense proportionately spread over......
April 3, 2015 Case Laws Income Tax

Transfer of shares by way of family arrangement would not attract capital gains tax, as the same was a prudent arrangement to avoid possible litigation among the family.....
April 3, 2015 Case Laws Income Tax

Deduction u/s 80IB - The running of stone crusher is a business involving converting of boulders into smaller stones like bajri, etc which is not considered......
April 3, 2015 Case Laws Income Tax

Revision u/s 263 - AO failed to make inquiry on the basis of particulars stated in the return - The order becomes erroneous because such an inquiry has not been made and....
April 3, 2015 Case Laws Income Tax

Charitable purpose - subject to the provisions of section 11(1)(c) wherein the income applied outside India is also eligible for exemption, if the activities tend to......
April 3, 2015 Case Laws Income Tax

Deduction u/s.80GGA/35(1) denied - filing of an application u/s 154 for rectification of mistake to make alternate claim u/s 35(1)(i)/(ii) as an alternate claim - the......
April 2, 2015 Notifications Companies Law

Power to immediate inspection of the documents / registers or to take any extract or copy required, u/s 94 of Companies Act, 2013, delegated to Regional Directors
April 2, 2015 Case Laws Service Tax

If the revenue authorities did not raise any queries when the records were audited, then the show-cause notice issued in October 2013 invoking the extended period for......
April 2, 2015 Case Laws Service Tax

Whether the respondent is required to discharge the service tax liability on the amount which they have received from the distributors and dealers or on the MRP on which....
April 2, 2015 Case Laws Central Excise

Denial of exemption claim - Compounded rubber - Notification was rescinded w.e.f. 1.3.94 and reintroduced in the same manner vide another Notification issued on......
April 2, 2015 Case Laws Central Excise

Valuation of goods - includibility of the cost of transportation charges - cost of transport which is also separately shows, is not includable in the valuation for the......
April 2, 2015 Case Laws Customs

Denial of drawback claim - Confiscation is not warranted since the goods were made of 90% brass the appellant entertained a bona fide belief that the same merited......
April 2, 2015 Case Laws Customs

Conversion of free shipping bill into draw back shipping bills - order of the Tribunal remanding the matter to the Commissioner directing conversion of free shipping......
April 2, 2015 Case Laws Customs

Anti-dumping investigations - Ex post facto extension of the investigation period granted by the Central Government on 30.04.2014 extending the period of investigation......
April 2, 2015 Case Laws Income Tax

Entitlement to deduction u/s 80IC - process of cutting of stainless steel pipes of larger size with electric cutter and including painting and welding of pipes - ......
April 2, 2015 Case Laws Income Tax

Disallowance of excessive and unreasonable remuneration/salary paid to the directors - no comparable case was cited where salary for similar work having similar......
April 2, 2015 Case Laws Income Tax

Benefit of section 54 - Expenditure incurred on improvement/ renovation of the new residential house for the purpose of deduction under section 54 allowed - AT
April 2, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - surrendered investment cannot be considered for levy of penalty in so far as penalty should not be made if there is no conscious breach of law - AT
April 2, 2015 Case Laws Wealth-tax

Assessee has leased out the property to the lessee for running banking business, which is not the business activity of the assessee - assessee does not fall within the......
April 1, 2015 News Indian Laws

NEW FTP 2015-20 - Scrips issued under Exports from India Schemes can be used to pay Customs Duty, Central Excise Duty and Service Tax and will be easily transferable
April 1, 2015 News Indian Laws

HIGHLIGHTS OF THE FOREIGN TRADE POLICY 2015-2020
April 1, 2015 Case Laws Service Tax

Consultancy services - Service provided outside India - tax liability would not be there of a person or company which is situated outside India and having no business......
April 1, 2015 Case Laws Central Excise

CENVAT Credit - input services - there is no merit in the Departments contention that the services in question may have been used in respect of the products......
April 1, 2015 Case Laws Central Excise

Classification of goods - Treadle Pumps, which are feet operated pumps, which can lift water from the depth upto 7 Mtrs - the goods in question are correctly......
April 1, 2015 Case Laws Central Excise

Denial of rebate claim - goods were not exported direct from factory of manufacture - AS such duty payment of exported goods is not proved. - export of duty paid......
April 1, 2015 Case Laws Customs

Revocation of CHA License - Clearance of misdeclared goods - When a documentary evidence is produced, even if belatedly, if the same has to be rejected, cogent reasons......
April 1, 2015 Case Laws VAT and Sales Tax

Applicability of rate of tax on the sale of demo cars - Benefit of exemption - By mere use of the new car purchased from the manufacturer for the purpose of......
April 1, 2015 Case Laws Income Tax

Once the income from leasing those gas cylinders is accepted as the "business income", which is taxed at the hands of the assessee as such, we see no reason how the......
April 1, 2015 Case Laws Income Tax

Depreciation on the 1250 gas cylinders - leasing out of gas cylinders - assessee has proved ownership of these gas cylinders and use of these gas cylinders for business.....
April 1, 2015 Case Laws Income Tax

Settlement commission - Validity of Sections 245 HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 challenged - Time limits were set......
April 1, 2015 Case Laws Income Tax

Disallowance under Section 40A(3) - limit of payments in cash in excess of ₹ 10,000/- increased to ₹ 20,000 by an amendment - Once we find that the amendment....
April 1, 2015 Case Laws Income Tax

Validity of Search and seizure operations - Since the petitioners did not furnish adequate and cogent material, we are not inclined to call the respondents to disclose.....
April 1, 2015 Case Laws Income Tax

Validity of Gift of Dividend - The companies are competent to make and receive gifts and natural love and affection are not the necessary requirements - The amount of......
April 1, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - assessee did not maintain regular books of account, and therefore, provisions of section 145(3) were applied and the rates were......

1 ....5 6 7 89

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