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Highlights / Annotations / Catch Notes For May

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1 ....104 105 106 107108109 110 111 112........ 134

May 18, 2015 Case Laws Income Tax

Additions u/s 41(1) - unsecured loans - no doubt for the purpose of establishing or furthering a business, yet they were loans and not trading receipts or loss from......
May 18, 2015 Case Laws Income Tax

Preferential Equity Warrants - whether investment and not stock-in-trade and was not for business purpose? - the loss suffered by the assessee is a capital loss as......
May 18, 2015 Case Laws Income Tax

Disallowance of remuneration of the partners u/s 185 - Once he refused to treat the return as a defective one he could not have also held that the return was in......
May 18, 2015 Case Laws Income Tax

Transfer pricing adjustment - TPO has rightly rejected the use of earlier year’s data by the assessee, as the assessee failed to establish how such earlier year’s data......
May 18, 2015 Case Laws Income Tax

Loss on trading - transaction was off market and speculative in nature. Thus the loss so incurred was speculative loss, which is not eligible for set off against the......
May 18, 2015 Case Laws Income Tax

TCS u/s 206C - sale of forest produce, not being timber or tendu leaves - waiver from collection of TCS - matter remanded back for reconsideration - AT
May 16, 2015 Case Laws Central Excise

CENVAT Credit - duty paying documents - Whether the respondent is entitled to claim CENVAT Credit prior to 16/06/2005 on the basis of TR6 Challan, in terms of Rule 9......
May 16, 2015 Case Laws Central Excise

In view of the discrepancies the authenticity and veracity of data retrieved by investigation from the silver pen-drive is not reliable and can not be accepted as a......
May 16, 2015 Case Laws Central Excise

Valuation of goods - Suppression of value - until and unless the Revenue is able to prove that the value is suppressed due to the advances taken, the notional interest.....
May 16, 2015 Case Laws Central Excise

CENVAT Credit - Valuation - body builder who build body on the chassis received from the chassis manufacturers - Job work - Since there is no captive consumption , Rule.....
May 16, 2015 Case Laws Companies Law

Application under section 111A of the Companies Act, 1956 for register the shares - The stand of the respondent with regard to the one lime settlement and not to effect....
May 16, 2015 Case Laws Income Tax

Entitlement to benefit of Section 42 - business for prospecting, etc., for mineral oil. - discrepancy in the agreement - allowances, as stipulated in the Section, were......
May 16, 2015 Case Laws Income Tax

Exemption certificate for non deduction of TDS u/s 197 rejected - there has been no change in the nature of interest earned on the funds provided by the State Government....
May 16, 2015 Case Laws Income Tax

Charitable object - The primary object of insertion of proviso to section 2(15) was to curb the practice of earning income by way of carrying on of trade or commerce and....
May 16, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - furnished wrong particulars of its income in terms of profits u/s 115JB - Computation of Minimum Alternate Tax (MAT) - levy of penalty confirmed - AT
May 16, 2015 Case Laws Income Tax

Computation of capital gain - Sec. 50C applies only to a capital asset being land or building or both, it cannot be made applicable to lease rights in a land. - AT
May 16, 2015 Case Laws Income Tax

Rent paid by director of the company in her individual capacity - directors serve as agents - any transaction carried out by the directors on behalf of the company is a.....
May 15, 2015 Case Laws Companies Law

Constitution of NCLT and NCLAT in Companies Act, 2013 - government directed to remove defect in Constitution of Selection Committee for selecting the Members of NCLT and NCLAT - SC
May 15, 2015 Case Laws Companies Law

Constitution of NCLT and NCLAT in Companies Act, 2013 - government directed to remove defect in appointment of technical member to the NCLT - SC
May 15, 2015 Case Laws Companies Law

Constitutional validity of provisions relating to the structure and constitution of NCLT and NCLAT in Companies Act, 2013 upheld - SC
May 15, 2015 Case Laws Service Tax

CENVAT Credit - Construction services - nexus with the manufacturing activity - services are services of inclusive part of the "inputs services" as per Rule 2(1) of the.....
May 15, 2015 Case Laws Central Excise

Recovery of excise duty without issuance of show cause notice - useless formality theory - retrospective withdrawal of exemption vide Finance Act, 2013 - recovery......
May 15, 2015 Case Laws Central Excise

Recovery of excise duty without issuance of show cause notice - useless formality theory - area based exemption was Nullified with retrospective effect - In view of......
May 15, 2015 Case Laws Central Excise

Valuation of goods - Inclusion of value of Handle assembly, Ball valve assembly, over flow assembly, Syphon assembly, Outlet flange assembly and Flush pipe assembly -......
May 15, 2015 Case Laws Central Excise

Demand of duty - assessee had in fact distributed the goods free of cost to the economically weaker sections of the society. In these circumstance, the respondent could....
May 15, 2015 Case Laws Central Excise

Denial of refund claim u/s 11B - Valuation - revision in price at lower rate - reduction of penalty of upto 5% on account of delay in delivery - refund allowed - SC
May 15, 2015 Case Laws Central Excise

Denial of refund claim - refund of accumulated credit - credit cannot be denied on the ground that in respect of two units are located in the same premises, there is......
May 15, 2015 Case Laws Customs

Classification of goods - import of Populated Printed Circuit Boards (PPCBs) - classification under Chapter Heading 8517.90 upheld - SC
May 15, 2015 Case Laws Companies Law

Application for Winding up of the Company - merely because the Respondent Company is a running concern and has employees working, cannot be a reason to reject a winding.....
May 15, 2015 Case Laws Income Tax

Scope of section 132 - search and seizure - whether conditions precedent for issuing warrant of authorization under Section 132 does exist in the present case? -......
May 15, 2015 Case Laws Income Tax

Income from house property - Annual Value - Estimated the “ALV” - it is evident that if the property is let out for the part period, the ALV is to be computed for the......
May 15, 2015 Case Laws Income Tax

Deduction under Section 80IC - Disallowance to claim of deduction u/s 80IC of the Act on the income from sale of business assets and income from interest on short term.....
May 15, 2015 Case Laws Income Tax

Addition u/s 68 - assessee is a loss making company and assessee has not been able to establish as to why an ordinary person of even having little prudence will invest......
May 15, 2015 Case Laws Income Tax

Non deduction of tds on datalink charges - technical services u/s 194J - activity does not involve technical services as there was only interconnection of the networks......
May 15, 2015 Case Laws Income Tax

Penalty - Repayment of loan by any other mode except by way of account payee cheque/draft in violation of section 269SS/ 269T - transfer of amount by way of Journal......
May 15, 2015 Case Laws Income Tax

Non-refundable portion of Advance Fee received for coaching - Income/ Revenue Recognition - only that part of the receipt is taxable in this year which accrued to the......
May 15, 2015 Case Laws Income Tax

Long term capital gain on sale of long term capital assets - there is no conversion of capital assets to stock-in-trade either by the assessee or the joint family. In......
May 15, 2015 Case Laws Income Tax

Dissolution of Firm - once the dissolution of the firm is held to be not proved, the necessary corollary is that the property continues to be that of the Assessee firm.....
May 15, 2015 Case Laws Income Tax

Validity of assessment for want of notice u/s 143(2) - failure on the part of the Assessing Officer to serve the notice within the stipulated period of 12 months which.....
May 14, 2015 Case Laws VAT and Sales Tax

Valuation - Deduction on account of “turnover discount” - VAT Tribunal fell into error in holding that the discounts on sales which are subject matter of the present......
May 14, 2015 Case Laws VAT and Sales Tax

Right of use - VAT liability - hiring of Deluxe buses by DTC - there is no transfer of the effective control and possession - possession has always remained with the......
May 14, 2015 Case Laws Indian Laws

Possession of disproportionate assets / surplus income - The percentage of disproportionate assets is 8.12%. It is relatively small. In the instant case, the......
May 14, 2015 News Indian Laws

THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX BILL, 2015 - As passed by both houses of parliament
May 14, 2015 Case Laws Service Tax

Denial of refund claim - SEZ unit - Notification 17/2011-ST dated 01/03/2011 - . Merely because there was a delay in grant of approval, that cannot take away the right......
May 14, 2015 Case Laws Central Excise

Valuation - Deduction of sales tax - insofar as the period up to 1.7.2000 is concerned, case has to be decided in favour of the assessee and for the period from......
May 14, 2015 Case Laws Central Excise

Imposition of penalty - when there was conflict of judicial opinion before the issue stood settled by the judgment of this Court, it is not a case where penalty should be imposed - SC
May 14, 2015 Case Laws Central Excise

Refund of unutilized credit - Rule 5 of of CCR, 2002 - Refund to be allowed only after exclusion of credit amount on the finished goods lying in stock and also credit on....
May 14, 2015 Case Laws Customs

Benefit of Vishesh Krishi Upaj Yojana scheme - exporters of Menthol and Mentha Oil - export of value added products under the description “Mentha Arvensis” -......
May 14, 2015 Case Laws Income Tax

Notional interest accruing from other sources - there was no “real income” in the facts and circumstances of this case - no addition - HC
May 14, 2015 Case Laws Income Tax

Treatment to the rental income from letting out of the godowns - the income received by the assessee, by way of rent, was the income received from property and it......

1 ....104 105 106 107108109 110 111 112........ 134

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