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Highlights / Annotations / Catch Notes For May of 2015

Home Highlights May May 2015 Year 2015

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Showing 351 to 399 of 399 Records

1 ....4 5 6 78

May 4, 2015 Case Laws VAT and Sales Tax

Classification of goods -whether the Hooka, (brass/iron base) manufactured and sold by the petitioner is a "utensil" - Hooka and its parts manufactured/sold by the......
May 4, 2015 Case Laws Income Tax

TDS on hiring of pipeline for transportation of gas - TDS u/s 194C or u/s 194I - wherever transportation of gas is made by third person apart from seller of gas,......
May 4, 2015 Case Laws Income Tax

TDS u/s 194I - it needs to be examined whether tax at all was required to be deducted at source when the payee was not having taxable income or in other words......
May 4, 2015 Case Laws Income Tax

Addition under Section 69 - presumption u/s 134(4A)/292C is available only in the case of the person from whose possession and control the documents are found and it is....
May 4, 2015 Case Laws Income Tax

Depreciation on 'goodwill' - In the present case, though termed as goodwill, what was actually parted with by STL was a commercial right, i.e., exclusivity to......
May 4, 2015 Case Laws Income Tax

Terms and conditions of Exit Option Scheme of RBI - Voluntary retirement scheme - exemption u/s 10(10C) - whether Exit Option Scheme of RBI were different from the terms....
May 4, 2015 Case Laws Income Tax

Addition of surplus amount received by the assessee from jewellery auction - claimed to be returnable to the concerned borrowers - CIT has rightly deleted the addition......
May 4, 2015 Case Laws Income Tax

Wrong section quoted while claiming deduction u/s 54 - merely because the assessee had made a claim under a wrong section instead of the correct section, the same,......
May 2, 2015 Articles Central Excise

CBEC clarifies - Clearance from DTA to SEZ is Export and eligible for rebate of duty - Central Excise
May 2, 2015 Articles Central Excise

Credit of Education Cess & SHEC can be used for payment of Excise Duty by Manufacturers - Central Excise
May 2, 2015 Case Laws Service Tax

CENVAT Credit - re-insurance as input service - transfer of a portion of the risk of the re-insurance has to be considered as having nexus with the output service, since....
May 2, 2015 Case Laws Service Tax

Eligibility of CENVAT credit - non registration as Input service distributor (ISD) - whether the service rendered by the service provider for the products manufactured......
May 2, 2015 Case Laws Service Tax

Demand of service tax - the profit earned in purchase/sale transactions cannot be subject to service tax in respect of a service rendered as a sole selling agent for......
May 2, 2015 Case Laws Service Tax

Valuation - sale of Recharge Vouchers and SIM Cards - Respondents have discharged the service tax liability on the basis of MRP to the ultimate subscribers after the......
May 2, 2015 Case Laws Central Excise

For classifying a product as motor spirit both the criteria regarding flash point being below 25°C and suitability for use, either by itself or in admixture with other......
May 2, 2015 Case Laws Central Excise

Denial of Duty exemption under notification no.6/2002-CE - on account of hilly area between the water source and the water treatment plant, the water had to be carried......
May 2, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Wrong mention of unit name in invoices - Assessee's address was correctly mentioned - just for this mistake the denial of Cenvat credit is....
May 2, 2015 Case Laws Customs

Waiver of pre deposit - Tribunal has not rejected the application in toto , but out of total duty payable only 50% has been directed to be deposited , so also out of......
May 2, 2015 Case Laws Customs

Denial of refund claim - unit FOB value of the subject goods was mentioned as USD 16. 00 per piece as against the FOB price of USD 0.01 per piece - considering the fact....
May 2, 2015 Case Laws VAT and Sales Tax

Concessional rate of entry tax - import of coal - Section 9C of the Orissa Entry Tax Act, 1999 - whether generation of electricity is a manufacturing activity -......
May 2, 2015 Case Laws VAT and Sales Tax

Classification - Rice Bran Oil which is fit for human consumption can only be a different and distinct commodity from the other two commodities viz., RB Fatty Acid and......
May 2, 2015 Case Laws Indian Laws

Offence under Negotiable Instruments Act - dishonor of cheque - revision petitioner being a lady has imposed with a present sentence of nine months simple imprisonment.....
May 2, 2015 Case Laws Income Tax

Rental income from letting out of properties - Letting out of property is the main objective of the company - assessee rightly disclosed the income under the Head......
May 2, 2015 Case Laws Income Tax

Software licence fee has been paid towards operation as well as application software. That being the case, the rate of depreciation applicable is 60% (as applicable to......
May 2, 2015 Case Laws Income Tax

Disallowance of foreign exchange loss on account of marking to mark to market of forward contracts - "expenditure" as used in section 37 in Income Tax Act may in the......
May 1, 2015 News Indian Laws

Speech of Hon’ble Finance Minister replying the debate on Finance Bill, 2015 as on 30-4-2015
May 1, 2015 Case Laws Service Tax

Works contract - Where, the principal contractor, assigns the works to a sub-contractor and the transfer of property in goods involved in the execution of such works......
May 1, 2015 Case Laws Service Tax

Works contract - construction of canals, pipelines or conduits for Government/ Government undertakings for augmentation of irrigation, water supply or sewerage disposal.....
May 1, 2015 Case Laws Service Tax

Turnkey/ EPC project contracts, enumerated in clause (e), Explanation (ii) in Section 65(105)(zzzza) of the Act is a descriptive and ex abundant cautela drafting......
May 1, 2015 Case Laws Service Tax

Construction of canals for irrigation or water supply; construction or laying of pipelines/ conduits for lift irrigation conceived and integrated into a dam project,......
May 1, 2015 Case Laws Service Tax

It can be nobody's case that inspecting agency which only inspected the facility without rendering any advice could be covered under the category of management or......
May 1, 2015 Case Laws Service Tax

Export of Business Auxiliary Service - Denial of refund claim - even though the adjudicating authority contended that services are covered under exemption notification......
May 1, 2015 Case Laws Service Tax

Refund claim of excess service tax paid - when there is no liability for the appellant to pay Service Tax, the provision of section 11(B) regarding period of limitation.....
May 1, 2015 Case Laws Central Excise

Manufacture - Captive consumption - appellant is a public sector company governed by a Board of Directors consisting of IAS Officers. Be that as it may, we are satisfied....
May 1, 2015 Case Laws Central Excise

Extension of stay beyond the period of 365 days - Power of Tribunal to extend stay - No law can be so unfair as to say that if the Court/Tribunal is at fault, the......
May 1, 2015 Case Laws Central Excise

Valuation - Job work - Legality and validity of Rule 10A of The Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Constitutional......
May 1, 2015 Case Laws Central Excise

Denial of CENVAT credit - common inputs - electricity energy not being excisable goods nor its is exempted goods in terms of Rule 2(d) of the CENVAT Credit Rules, 2004,....
May 1, 2015 Case Laws Central Excise

Cenvat credit on outward transportation services - availment of Cenvat credit came in the knowledge of department during the course of audit. If Audit would not have......
May 1, 2015 Case Laws Customs

Valuation of goods - contemporaneous import prices in the case of the other importers have not been challenged by Revenue - assessable cannot be rejected - AT
May 1, 2015 Case Laws VAT and Sales Tax

Right to use - Having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to......
May 1, 2015 Case Laws VAT and Sales Tax

Non payment of the amount of the Value Added Tax under Jharkhand Value Added Tax Act, 2005 - It is high time for the State either to change the Assessing Officer or......
May 1, 2015 Case Laws VAT and Sales Tax

Denial of Input tax credit - RVAT Act does not prohibit selling of goods lower than purchase value as per VAT invoice but ITC is to be allowed on the basis of VAT invoice - HC
May 1, 2015 Case Laws Income Tax

Land belonging to the husband has been thrown into the common stock of joint property between the husband and the wife - doctrine of blending applied - They borne the......
May 1, 2015 Case Laws Income Tax

Expenditure incurred by the assessee towards the procurement of technical know how by paying a lumpsum consideration for use in the course of business is a revenue......
May 1, 2015 Case Laws Income Tax

Deemed dividend u/s2(22)(e) - It does not provide that any shareholder in the assessee-Company who had taken any loan or advance from another Company in which such......
May 1, 2015 Case Laws Income Tax

Necessity of dissolution clause in the deed of charitable trust - whether the assessee is a public charitable trust, should the deed not have a clause that upon......
May 1, 2015 Case Laws Income Tax

Exemption under Section 10 (23C) (vi) refused - if surplus is generated year after year, it cannot be said to be existing solely for educational purposes - exemption denied - HC
May 1, 2015 Case Laws Income Tax

Penalty u/s.158BFA(2) - Assessee has failed to pay the tax in its entirety on the undisclosed income - the provisions of law uses the word 'May' and not the......
May 1, 2015 Case Laws Income Tax

Principle of Mutuality - taxability of 'Card guest income' and 'general guest fee' received by the club paid by the members - Just because the......

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