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Highlights / Annotations / Catch Notes For June of 2015

Home Highlights June June 2015 Year 2015

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Showing 201 to 250 of 420 Records

1 2 3 456 7 8 9

June 18, 2015 Case Laws Service Tax

Demand of service tax - appellant had service tax registration but did not receive the show cause notice, did not submit any reply to the show cause notice, did not even....
June 18, 2015 Case Laws Service Tax

Business Auxiliary Service - providing Short Message Peer to Peer (SMPP) - the SMS which is being sent to the client's subscriber is only on behalf of the client and......
June 18, 2015 Case Laws Central Excise

Denial of refund claim - appellants had paid full duty on the motor spirit obtained by them for blending with ethanol -when there is no change in the price, it cannot be....
June 18, 2015 Case Laws Customs

Import of software for Seismic purposes - the appellant has produced a certificate from duly authorised person - imported goods are required for petroleum operation -......
June 18, 2015 Case Laws VAT and Sales Tax

Interest on refund claim - Doctrine of merger - compensatory measure - when the legislature is silent about entitlement of interest on refund of the tax amount already......
June 18, 2015 Case Laws Income Tax

Registration u/s 12AA cancelled - when the educational institution was run in a commercial manner by the so-called charitable institution, whether such a trust is......
June 18, 2015 Case Laws Income Tax

Registration u/s 12A - Notwithstanding the fact that the assessee is conferred registration under the provisions of Section 12A of the Act, unless the assessee falls......
June 18, 2015 Case Laws Income Tax

Profit on sale of equity shares - MAT calculation - The concept of indexation while computing the Long term capital gain cannot be imported to the computation of book......
June 18, 2015 Case Laws Income Tax

Disallowance of expenditure incurred by assessee for raising loan by treating the same as deferred revenue expenditure - right to claim deferred revenue expenditure is.....
June 18, 2015 Case Laws Income Tax

Accrual of income - it has to be admitted that future interest cannot be taken as income. However, when assessee bundles it and sells it as a portfolio for a discount,......
June 18, 2015 Case Laws Income Tax

Disallowance of interest expenditure by invoking the provisions of section 14A - This is also subject to Section 80AB and 80A(1) and (2). Chapter VIA does not postulate.....
June 18, 2015 Case Laws Income Tax

Which is the year of remission or cessation of liability - it is not open for the assessee to turn back and say that you accepted my lie for the preceding year/s and,......
June 17, 2015 Case Laws Service Tax

Penalty u/s 76 & 77 - taxes has been paid even before the issuance of show cause notice - penalty is imposable even in cases where tax is paid before issuance of show cause notice - HC
June 17, 2015 Case Laws Service Tax

Recovery of erroneous refund claim allowed earlier - Section 73(1) specifically lays down the procedure and time period within which Show Cause Notice must be issued for....
June 17, 2015 Case Laws Service Tax

Clearing and forwarding agent - Valuation - inclusion of actual expenses received by the appellant as per the contract, chargeable of service tax or otherwise - the......
June 17, 2015 Case Laws Central Excise

Effective date of enhancement of duty - As the levy of excise duty on cigarette at enhanced rates, as contemplated in the amendments moved on 08.05.2012, is concerned,......
June 17, 2015 Case Laws Central Excise

Refund claim - Interest on delayed refund - if the sanctioning authority is of view that the departmental attested copies of TR6 Challan are required, he could have......
June 17, 2015 Case Laws Customs

Jurisdiction of Senior Intelligence Officer - Section 110 - Power to stop withdrawal from account of the petitioners because an investigation was being carried out by......
June 17, 2015 Case Laws Customs

While remanding, appellate authority has no authority to direct the petitioner to pay EDD equivalent to 5% of the Assessable value since the entire issue has to be......
June 17, 2015 Case Laws Customs

Denial of refund claim of SAD - amount not released despite favorable order - if no further appeal is filed, the third respondent is hereby directed to refund the SAD......
June 17, 2015 Case Laws Income Tax

Income from sale of carbon credits - Capital receipts vs Revenue receipts - No asset is generated in the course of business but it is generated due to environmental......
June 17, 2015 Case Laws Income Tax

Addition on account of expenses relating to marriage of the daughter of the assessee - C.I.T.(A) had accepted that the assessee had some past saving and jewellery &......
June 17, 2015 Case Laws Indian Laws

A decision, it is well settled, is an authority for what it decides and not what can logically be deduced therefrom. The distinction between a dicta and obiter is well......
June 17, 2015 Case Laws Income Tax

Revision u/s 263 - once the books of account are found to be unreliable and rejected resulting in estimation of profit, AO is not required to enquire or examine the......
June 17, 2015 Case Laws Income Tax

Reference to Valuation Officer to determine the fair market value - actual sale consideration shown in the sale deed cannot be disregarded unless and until the......
June 17, 2015 Case Laws Income Tax

Income from sale of Land - Capital Gain or business income – agriculture land - activity of the assessee of purchase and sale of the said land was not an adventure in......
June 16, 2015 Case Laws Service Tax

Application to move to the settlement Commission - petitioner had paid the tax liability - this is a fit case to find out whether they should be allowed to settle and......
June 16, 2015 Case Laws Service Tax

Appeal before Commissioner (Appeal) in Service Tax - Constitutional validity of proviso to Section 85(3) of the Finance Act, 1994 - limited powers to condone the delay......
June 16, 2015 Case Laws Service Tax

Rejection of appeal on ground of late filing - Received by the adjudicating officer in time, not by the appellate authority - the order passed by the second......
June 16, 2015 Case Laws Central Excise

CENVAT credit - Penalty u/s 11AC - appellant had paid the duty alongwith interest as per the amount ascertained by CERA audit and requested to drop the show cause notice....
June 16, 2015 Case Laws Central Excise

SSI Exemption - Use of third party trademarks - whether marks have to be treated as trade name or brand names belonging to other persons - Held Yes - AT
June 16, 2015 Case Laws Central Excise

Denial of refund claim - input services - Commission paid to agents - services were utilised for export of goods or not - since there is no nexus with manufacturing,......
June 16, 2015 Case Laws Central Excise

Denial of refund claim - refund was grated to another manufacturer who has lodged the protest - assessee did not lodged any protest - Bar of limitation - assessee cannot....
June 16, 2015 Case Laws Income Tax

Non deduction of TDS u/s 194C - Payment in pursuance of legal obligation, whether in the nature of contract - Held No - Not liable to TDS - AT
June 16, 2015 Case Laws Income Tax

Additions u/s41(1) - As the creditors have been paid in the subsequent years, it cannot be said that during the year under consideration, there was a cessation of......
June 16, 2015 Case Laws Income Tax

Penalty levied u/s 221(1) - the reason for non-payment of self assessment tax was that it was not having liquid funds and all its funds were locked in shares and......
June 16, 2015 Case Laws Income Tax

Bogus purchases - Additions u/s 69C - assessee has not provided PAN No. of the parties - This cannot be the sole reason for disbelieving the explanation of the......
June 16, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - if the lending of money constitutes substantial part of business of the company, then the loan given by the company to its share holders.....
June 16, 2015 Case Laws Income Tax

Liability to deduct tds u/s 194H - commission or discount - sale of SIM cards / pre-paid talk time - What has been effected by way of these sale transactions is sale of.....
June 16, 2015 Case Laws Income Tax

Computation of relief u/s 80 IC - Baddi Unit had transferred the goods to other units on cost basis - The separate books maintained have not been rejected - deduction allowed - AT
June 15, 2015 Case Laws Service Tax

Non deposit of amount collected as service tax - it is necessary to lead more evidences by the appellant to substantiate their claim that the amount which was collected.....
June 15, 2015 Case Laws Service Tax

Health and fitness services - Meditation services - The argument that, Meditation does not induce any physical well-being is erroneous, inasmuch as that by undergoing......
June 15, 2015 Case Laws Income Tax

Fee for defaults in furnishing TDS statements / TDS returns - Levy of fees u/s 234E - in the absence of the enabling provision under section 200A, no such levy could......
June 15, 2015 Case Laws Central Excise

Duty demand - Captive consumption - Whether the Transmission Assemblies captively consumed in the manufacture of tractors of Engine Displacement Capacity (EDC) below......
June 15, 2015 Case Laws Income Tax

Payment of 'license fees' and 'management services' - head office expenditure" - do not falls within the ambit and purview of section 44C and, accordingly, the nature of....
June 15, 2015 Case Laws Income Tax

Exemption u/s 80G(5)(vi) refused - Trustees appointed because they belonged to a particular organization - it is the prerogative of the assessee trust to choose its......
June 15, 2015 Case Laws Income Tax

Suppression of profit -project was not completed - Once the income is not assessable, the question of determination of quantum of income from the said project is only academic - AT
June 15, 2015 Case Laws Income Tax

TDS liability u/s 195 - Payment towards "Arranger's fee" - activity of arranging of a loan - it cannot be termed as managerial or consultancy services within the......
June 15, 2015 Case Laws Income Tax

Transfer pricing adjustment - whether the transactions between the head office in India and branch office in Canada can be considered as international transactions, even....
June 15, 2015 Case Laws Income Tax

Eligibility for deduction u/s 80-IB(10) - additional income - there is no dispute that the assessee had made a claim of deduction 80-IB(10) and the question is only......

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