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Highlights / Annotations / Catch Notes For May of 2015

Home Highlights May May 2015 Year 2015

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Showing 301 to 350 of 399 Records

1 ....3 4 5 678

May 8, 2015 Case Laws Income Tax

Exemption u/s.11 - levy of surcharge on patients and doctors - we do not think that despite the directions of the Charity Commissioner, the revenue can insist that the....
May 8, 2015 Case Laws Income Tax

Addition u/son 69/69(C) - The assessee never offered and/or claimed deduction as expenditure. Therefore, it is rightly observed by the learned Tribunal that there was no....
May 8, 2015 Case Laws Income Tax

Reopening of assessment - AO already had raised the said issue of amortization of royalty paid to the Wireless Planning Commission of Government of India while framing......
May 7, 2015 Case Laws Central Excise

Rebate / Refund claim - Bar of limitation - delay of only few days - all claims for rebate/refund have to be made only under Section 11B with one exception - where a......
May 7, 2015 Case Laws Service Tax

Storage and Warehousing Service provided in relation to Gas / Liquid gas - activity is taxable - since the appellant is State Government undertaking demand beyond the......
May 7, 2015 Case Laws Service Tax

Penalty u/s 77 non submission of ST-3 return - reverse charge mechanism - situation of revenue neutrality - imposition of penalty under section 77 shows the non......
May 7, 2015 Case Laws Service Tax

CENVAT Credit - Invoices in the name of other company wrongly - later corrected on the basis of letter - appellant is legally entitled for the CENVAT credit on all the......
May 7, 2015 Case Laws Central Excise

Invocation of extended period of limitation - Valuation of goods - It is not disputed that non-inclusion of the cost of amortization was not disclosed to the department....
May 7, 2015 Case Laws Central Excise

Availment of irregular CENVAT Credit by the job worker - Invoices in name of other person i.e. Principal manufacturer - Credit allowed - AT
May 7, 2015 Case Laws Customs

Denial of refund claim - refund of 4% additional duty of Customs (SAD) upon sale of goods imported - CBEC circular cannot curtail the scope of benefit available under......
May 7, 2015 Case Laws Income Tax

Addition on account of interest @ 2% on advances - Section 144 does not at all apply to the present proceedings because the present proceedings originate from an......
May 7, 2015 Case Laws Income Tax

Taxability of Receipt of fees after Discontinuation of legal profession after being elevated to the post of Judge of High Court - if the income is not taxable u/s 4,......
May 7, 2015 Case Laws Income Tax

Whether income earned by the assessee from rendering legal consultancy is to be treated as exempt u/s 11 or 12 - the activity which is carried out by the assessee is a.....
May 7, 2015 Case Laws Income Tax

Claim of brought forward of unabsorbed depreciation - change in shareholding - applicability of restriction u/s 79 - Assessee is not carrying forward and setting off any....
May 7, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - Since the department itself has accepted assessee’s claim for such writing off of preliminary expenses in the immediately preceding assessment......
May 7, 2015 Case Laws Income Tax

Books of account maintained by assessee in regular course of business have to be treated as authentic unless there are strong evidence brought on record to show that......
May 7, 2015 Case Laws Income Tax

Disallowance of unutilized MODVAT/CENVAT Credit - The purchases which have been debited in the P & L account alongwith MODVAT account and appearing in the closing stock....
May 6, 2015 Case Laws Service Tax

Mandap Keeper Service - benefit of Notification No. 1/2006-ST - Simultaneous availment of CENVAT Credit - Once CENVAT credit availed on common inputs/services are......
May 6, 2015 Case Laws Central Excise

Valuation of goods - Non inclusion of value towards the shrinkage and amount of transportation charges - It is a settled law that when the department raises demands on.....
May 6, 2015 Case Laws Central Excise

Invocation of extended period of limitation - Suppression of facts - Wrong availment of CENVAT Credit - The assessee, in response to the show-cause notice had stated......
May 6, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Clandestine removal of goods - Shortage of goods - Just on the basis of the weight intimated by the appellants' officials and the actual......
May 6, 2015 Case Laws Central Excise

Denial of concessional rate of duty - when in this case it is the appellant who is liable to pay duty on the paper and not the job worker who converted pulp into paper.....
May 6, 2015 Case Laws Central Excise

CENVAT Credit - Clandestine removal of goods - If the plastic granules had been cleared to job workers under job work challans on 08.09.2002 there is no explanation as......
May 6, 2015 Case Laws Customs

Undervaluation of goods - Revenue has been able to show that the actual transaction value i.e. the payment made for the consignments received to the exporter abroad is......
May 6, 2015 Case Laws VAT and Sales Tax

Clim of interest with Refund claim - the tax levied on the admitted interstate sales of hearing equipments under KVAT Act is to be deleted as the same turnover is......
May 6, 2015 Case Laws Income Tax

TDS u/s 194H - Payment made to TSPs commission or brokerage - in the case of lab results, the TSPs/ collectors / aggregators are not going to be benefited by the test......
May 6, 2015 Case Laws Income Tax

Transfer of case u/s 127 - AO, Agra has not complied with the mandatory requirement of Sec. 127 but suo moto transferred the file from Agra to AO, New Delhi as if he has....
May 6, 2015 Case Laws Income Tax

Section 143(2) uses the word ‘service of the notice’, not issuing of the notice but since the Assessee has not rebutted this fact by filing Affidavit, notice u/s 143(3).....
May 6, 2015 Case Laws Income Tax

Claim of deduction under section 80IA - the sales tax benefit is to be taxed as business receipts of the assessee, on which the assessee is not entitled to the claim of....
May 6, 2015 Case Laws Income Tax

Unexplained investment - no person would execute the sale deed without receiving the full sale consideration agreed upon as per the agreement or MOU - its claim that......
May 5, 2015 Case Laws Service Tax

Levy of Penalty u/s 78 - Waiver u/s 70 - the appellants rendered the service of construction of residential complexes Blue Mount and for the East Crust received the......
May 5, 2015 Case Laws Service Tax

The deposit insurance activity undertaken by the appellant, Deposit Insurance and Credit Guarantee Corporation, falls within the taxable service category of general......
May 5, 2015 Case Laws Service Tax

Refund claim - realization of export proceeds at different location - conception of the adjudicating authority is erroneous in law because wherever foreign exchange is.....
May 5, 2015 Case Laws Central Excise

Shortage of finished goods and raw material - Clandestine removal of goods - retraction of statement in reply to the show cause notice is not corroborated with any......
May 5, 2015 Case Laws Central Excise

Whether appellant being principle manufacturer is liable to pay duty on waste and scrap generated at job workers end where job charges forms the part of value of waste......
May 5, 2015 Case Laws VAT and Sales Tax

Levy of VAT on third point of sale of liquor of foreign origin in the State at the rate of 14.5% - Constitutional validity - The petitioners, who are clubs and hotels,....
May 5, 2015 Case Laws Income Tax

Disallowance of loss on account of alleged share transactions - the link established between the assessee and these companies was important in considering the question.....
May 5, 2015 Case Laws Income Tax

Validity of assessment order under Section 143(3) - assessment is void ab initio since the notice under Section 143(2) of the Act was issued beyond the period of limitation - HC
May 5, 2015 Case Laws Income Tax

Entitlement to the benefit of renewal of recognition under Section 80G - it is mandatory that if the application is not disposed of within six months from the date on......
May 4, 2015 Case Laws Service Tax

Denial of refund claim - Bar of limitation - In the Notification No.41/2007, there is no condition that if the services availed prior to the date of notification, the......
May 4, 2015 Case Laws Service Tax

GTA service - if consignor pays the freight towards the GTA services, he is that person who is liable to discharge the service tax even if he got the reimbursement from.....
May 4, 2015 Case Laws Service Tax

Extended period of limitation - Real Estate Agent - the appellant was procuring the land from the other small land owners and without getting the same registered in his.....
May 4, 2015 Case Laws Central Excise

Extended period of limitation - Valuation - captive consumption - when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to evade the duty - SC
May 4, 2015 Case Laws Central Excise

Rate of duty on Ethanol Blended Petrol (EBP) - it would be too technical a default to penalise the Corporation on the ground that the duty should have been paid prior to....
May 4, 2015 Case Laws Central Excise

SSI Exemption - Clubbing of clearances - Clandestine removal - Case has been made out against the appellant on the basis of the documents resumed from the residence of......
May 4, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - respondents paid duty on the intermediate goods which are used in the manufacture of power driven pumps which are exempted......
May 4, 2015 Case Laws Central Excise

Denial of cenvat credit - Revenue put an allegation that suppliers had included the freight and insurance charges upto the point of delivery and passed on higher duty......
May 4, 2015 Case Laws Central Excise

SSI Exemption - mutual interest - the registered offices of both the companies being at the same address or that plant and machinery of one company having been pledged......
May 4, 2015 Case Laws Central Excise

Reversal of credit - Once the inputs are issued for manufacture of the final product and are further used and are found defective in the assembly line, the assessee......
May 4, 2015 Case Laws VAT and Sales Tax

KVAT - The clarification issued u/s 59 is different from the clarification or advanced ruling given u/s 60. In the latter case, the ruling of the authority would be......

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