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Highlights / Annotations / Catch Notes For June of 2015

Home Highlights June June 2015 Year 2015

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Showing 301 to 350 of 420 Records

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June 10, 2015 Case Laws Income Tax

Exemption u/s.11 denied - Simply because the assessee was registered under section 12 AA of the Act does not entitle it to claim its entire income as exempt under......
June 10, 2015 Case Laws Income Tax

Addition on account of cessation of liability u/s 41 - it is on part of AO to prove that the assessee has obtained the benefits in respect of such trading liabilities by....
June 10, 2015 Case Laws Income Tax

Pro-rata deduction u/s 80IB - merely because the assessee had violated the provisions of section 80IB(10)(c) of the Act in respect of two units i.e. row houses D-3 and.....
June 10, 2015 Case Laws Income Tax

Exemption claimed u/s 80 IC denied - denial of relief in the subsequent years would not be permissible without disturbing the assessment in the initial assessment year. - AT
June 10, 2015 Case Laws Income Tax

Condonation of delay in filing an appeal - the assessee was assisted by a team of experts/taxation heads/qualified persons, therefore, we find no merit in the claim of.....
June 10, 2015 Case Laws Income Tax

Authorization to file an appeal - At least the senior officer such as Commissioner of Income Tax should have carefully perused the record and CIT(A)'s order before......
June 10, 2015 Case Laws Income Tax

Disallowance of commission paid - contract was awarded by the PSU of the Government of India in the year 1999 and the agreement with the commission agents has been......
June 10, 2015 Case Laws Income Tax

Penalty u/s 158BFA(2) - unexplained investment in house property and unexplained marriage expenditure - additions made on estimation basis and not on the basis of any......
June 9, 2015 Notifications Central Excise

Centralized registration facility to manufacturers of aluminium roofing panel subject to condition of consumption at the site of manufacture. - Notification
June 9, 2015 Case Laws Service Tax

Demand of Cenvat Credit - Business Auxiliary Services - Trading activity - amount of credit to be disallowed was correctly computed by the adjudicating authority -......
June 9, 2015 Case Laws Service Tax

Refund - Export of services - Non unutilized CENVAT Credit - mere mistake in ST-3 return does not disentitle the appellant for refund - Refund is to be granted on the......
June 9, 2015 Case Laws Service Tax

Penalty under Sections 76, 77 and 78 - before issue of show-cause notice, the entire amount of tax was paid and before issue of adjudication order, interest was also......
June 9, 2015 Case Laws Service Tax

Refund claim - Banking and other Financial Services - Partial sanction of rebate claim - Refund filed prior to date of raising invoice - Rejection of the rebate claim of....
June 9, 2015 Case Laws Central Excise

Levy of duty on bi-product - Manufacture of beer - e carbon dioxide purchased from the carbon dioxide manufacturers is not comparable with the gas which was being......
June 9, 2015 Case Laws Indian Laws

Termination of service - The petitioner want to remove the original applicants from service just to have labour through contractor with a view to reduce expenditure but.....
June 9, 2015 Case Laws Income Tax

Entitlement to exemption u/s 10(23C)(iv) r.w.s. 2(15) - assessee itself has entertained doubts about its exemption and filed a revised return, which itself shows that......
June 9, 2015 Case Laws Income Tax

TDS u/s 194 - Deemed dividend u/s 2(22)(e) - when the loans/advances have been given to a non shareholder, then it is impossible for a payer company to ascertain......
June 8, 2015 Case Laws Service Tax

Demand of service tax - GTA Service - respondents were transporting their own goods and it can be nobodys case that even providing service to oneself is taxable. - AT
June 8, 2015 Case Laws Customs

Denial of refund claim - since it is not a case of collection of duty under the provision of law declared later as ultra vires, hence the provisions of Section 27 of......
June 8, 2015 Case Laws VAT and Sales Tax

Levy of tax on purchase value - TNVAT - Sales had been done by the petitioner to the tune of ₹ 47,05,257/-. In view of Section 3(4)(a)(ii) extracted supra, the......
June 8, 2015 Case Laws Income Tax

Refund the excess amount paid with interest - The declaration of income furnished by the assessee under the revised return is declared to be invalid. In such......
June 8, 2015 Case Laws Income Tax

Deduction of tax at source u/s. 195 - it is proved that assessee is merely a trader of software products of the foreign company - payment made is not in the nature of 'royalty'. - AT
June 8, 2015 Case Laws Income Tax

Disallowance of interest expenditure under section 57(iii) - the interest expenditure on the borrowed amount used for the purpose of investment in the shares is an......
June 8, 2015 Case Laws Income Tax

Disallowance of land development charges - onus is on the assessee to establish on evidence that the land development expenses were incurred wholly and exclusively for......
June 8, 2015 Case Laws Income Tax

Reopening of assessment u/s 147 r.w.s. 148 - the assessee himself could request for the reasons after the expiry of the said period of six year and the reasons were......
June 8, 2015 Case Laws Income Tax

Disallowance of OBR (overburden removal expenses) - there is nothing on record to establish, or even suggest, that expenses incurred on removal of overburden at the......
June 8, 2015 Case Laws Income Tax

Disallowance of interest u/s 40A - The unsecured borrowings by a commercial organisation like the assessee, on these facts, @ 16% interest seems to be reasonable. The......
June 8, 2015 Case Laws Income Tax

Non deduction of TDS - interst paid to Government - overriding title on an income - assessee was not required to deduct the TDS on the payments made to the Govt. -......
June 8, 2015 Case Laws Income Tax

Rejection of book result U/s 145(3) - AO estimated the N.P. rate @ 10% - . The defects pointed out by the AO are sufficient to reject the book result addition @ 6% net.....
June 6, 2015 News Companies Law

Audit Limits - OPC,Dormant & Small companies and Private Co. having paid up capital < 100 crore out of twenty company audit limit
June 6, 2015 Case Laws Service Tax

Demand of service tax on the job work converting black bars into bright bars for various clients for which they receive processing charges - Business Auxiliary Service -....
June 6, 2015 Case Laws Service Tax

When appellant was an exporter and the Cenvat credit it had earned was not possible to be utilized by it, there was no bar to grant the refund thereof to the appellant,.....
June 6, 2015 Case Laws Service Tax

CENVAT Credit - Nexus with manufacturing activity - the services received were received for mobilization of finance by IPO and for conducting study of the business plan....
June 6, 2015 Case Laws Central Excise

Denial of refund claim - duty on inputs used for export goods - appellant is entitled to take Cenvat credit thereof and as the appellant has not taken Cenvat credit of.....
June 6, 2015 Case Laws Central Excise

Waiver of pre deposit - CENVAT Credit - It may be true that the applicant is out of job for some period. However, this cannot imply that the applicant has no means. -......
June 6, 2015 Case Laws Central Excise

Classification of goods - one would conclude that CD-ROM contains some software and would, therefore, be classifiable under Heading 8524.20 - o hesitation in holding......
June 6, 2015 Case Laws Customs

Revocation of CHA License - CHA filed bills of entry as per import documents and during examination no adverse report received - Out of four charges, one has been proved....
June 6, 2015 Case Laws Customs

Violation of Export Promotion Capital Goods (EPCG) Scheme in import of vehicle - Mere parking of the vehicle at a particular place cannot be considered as violation of......
June 6, 2015 Case Laws Companies Law

Violation of the provisions of Section 205/205A of the Companies Act, 1956 - Delay in payment of interim dividend - petitioners have been able to make a strong case for.....
June 6, 2015 Case Laws Income Tax

Recovery of tax due without issuing notice u/s 156 - carrying on business on behalf of the State of Telangana in respect of sale of Indian Made Liquor and Foreign......
June 6, 2015 Case Laws Income Tax

TDS u/s 194C - non-filing of Form No.15-I/J within the prescribed time - It is only a technical defect - once the Conditions of Section 194C(3) were satisfied, the......
June 6, 2015 Case Laws Income Tax

Allowable business expenditure - excise duty levied by the Custom & Central Excise Settlement Commission - AO's determination that the payment was made by the assessee......
June 6, 2015 Case Laws Income Tax

Deduction U/s 10AA - apportionment of salary paid to directors among the taxable and non-taxable unit is rightly done by the AO since they not only take the business......
June 6, 2015 Case Laws Income Tax

Eligibility to claim credit for the tax deducted in Japan - the treatment sought to be given by Revenue in the case of the assessee yields absurd result - Accordingly.....
June 5, 2015 Case Laws Service Tax

Classification of service - number of photographs are available on the website for a viewer to see and choose from the same after browsing - whether the services......
June 5, 2015 Case Laws Service Tax

CENVAT Credit on GTA services - Place of removal in this case is factory gate of the appellant, and not the depot of other person - service tax paid on the GTA services.....
June 5, 2015 Case Laws Central Excise

Classification of goods - Benefit of exemption - the expression “other than” appearing after the words “gaseous hydro carbons” and before the words “natural gas” would.....
June 5, 2015 Case Laws Central Excise

SSI Exemption - Use of third party brand name - permission to use the brand name by the brand name owner shall not make the respondent owner of the brand name - benefit.....
June 5, 2015 Case Laws Central Excise

CENVAT Credit - capital goods - For taking credit of duty paid on capital goods, it would not be necessary that capital goods shall either be owned by the assessee or......
June 5, 2015 Case Laws Central Excise

Denial of refund claim - unjust enrichment - There is no material available on record to discard the Chartered Accountant certificate. Hence, in my considered view,......

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