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Highlights / Annotations / Catch Notes For June of 2015

Home Highlights June June 2015 Year 2015

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Showing 51 to 100 of 420 Records

123 4 5 6........ 9

June 27, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - when the assessee made a claim on the bona fide belief that the subject land was an agricultural land, merely because the same was rejected,......
June 27, 2015 Notifications Income Tax

Independence of Tax Auditor - Rule 51A Notified by the CBDT to prohibit an Auditor (Chartered Accountant) to have business relationship with the client other than those.....
June 26, 2015 Case Laws Service Tax

Denial of refund claim - original documents of refund claim not submitted - concerned authority never have them opportunity to produce sample documents - refund claim......
June 26, 2015 Case Laws Service Tax

CENVAT Credit - cable operator's services - the same as allowable input service, as the same is utilized in various offices of the appellant for being up-dated with the.....
June 26, 2015 Case Laws Service Tax

Demand of service tax - Under section 84 of the Act, learned Commissioner revised the show cause notice to change the category of the service provided by the appellant......
June 26, 2015 Case Laws Central Excise

Manufacture of chimneys - component of the boilers for non-conventional energy system - Exemption - there is very thin distinction between part and device - exemption allowed - AT
June 26, 2015 Case Laws Central Excise

Cenvat Credit - Show-cause notice is vague as it nowhere gives the breakup of the proposed demand nor it discusses any particular reasons as to why the CENVAT Credit is.....
June 26, 2015 Case Laws Central Excise

Penalty for non maintenance of records - manufacturer of cigarettes works under physical control - Applicability of Circular No. 224/37/2005-CX.6, dated 24-12-2008 - as....
June 26, 2015 Case Laws Customs

Confiscation of goods - Enhancement of value of goods - the petitioners declared the price of free import of marble blocks/tiles below the US $ 60 which was not correct.....
June 26, 2015 Case Laws Customs

Challenge of detention order - Charges of carrying Fake Indian Currency Notes (FICN) - Prohibition under the Customs Act - . The "imminent possibility" of the petitioner....
June 26, 2015 Case Laws Income Tax

Rectification of mistake - adverse remarks not only against the assessee but against the representative of the assessee - Held that - That must been avoided as it would.....
June 26, 2015 Case Laws Income Tax

Granting depreciation although not claimed by the assessee - depreciation not claimed for by the assessee, cannot be allowed as a deduction despite the introduction of......
June 26, 2015 Case Laws Income Tax

Standby maintenance revenues earned under the Construction and Maintenance Agreement (C&MA) from VSNL - whether taxable in India as ‘Fees for Technical Services’ (‘FTS’)....
June 26, 2015 Case Laws Income Tax

Reopening of assessment - unaccounted cash credit - the notice issued u/s 148 of the Act subsequently on the basis of information received from the Investigation Wing of....
June 26, 2015 Case Laws Income Tax

Rejection of the claim u/s. 80IB(10) - large townships - Permission for construction of shops had been allowed by the local authority in accordance with rules and......
June 26, 2015 Case Laws Income Tax

Disallowance of remuneration paid to the Directors - The A.O. has not indicated as to how the turnover could be a sound basis for comparison of remuneration - AT
June 26, 2015 Case Laws Income Tax

Share transaction - The sole reason assigned by AO for coming to the conclusion that the shares were held as stock in trade was that the shares were transferred on the......
June 26, 2015 Case Laws Income Tax

Unexplained cash deposits in the bank account - The assessee was very selective in giving effective explanation and evidence before the AO despite adequate opportunities....
June 25, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Trading service - Invocation of extended period of limitation - There was a clear scope for genuine confusion in the matter - demand beyond......
June 25, 2015 Case Laws Service Tax

Rejection of declaration under VCES 2013 - Commissioner of Central Excise (Appeals) directed to take up the appeal preferred by the petitioner and dispose of the same in....
June 25, 2015 Case Laws Service Tax

Rejection of declaration under VCES 2013 - If any statute or scheme does not make the appeal provision, it would be nothing to mean that the order passed by the......
June 25, 2015 Case Laws Service Tax

Improper details in SCN - Specific taxable service not mentioned in SCN - The failure to gather relevant facts for issuing a proper show cause notice cannot provide......
June 25, 2015 Case Laws Service Tax

Pre-licensing training and coaching to the prospective insurance agents - training imparted by the appellant is having the recognition of law and covered under......
June 25, 2015 Case Laws Service Tax

Cenvat credit - exempted and taxable services - In the absence of the Adjudicating Authority recording a clear finding that the assessee failed to maintain separate......
June 25, 2015 Case Laws Service Tax

Penalty u/s 78 - share broking services - in the facts and circumstances of the case, assessee has acted bonafide - neither extended period of limitation is attracted......
June 25, 2015 Case Laws Central Excise

SSI exemption - Though duty demand cannot be confirmed merely on the basis of power consumption, the recovery of challan book for the period 06.05.2011 to 18.10.2011......
June 25, 2015 Case Laws Central Excise

Reversal of cenvat credit - provisions of Rule 6(2) read with Rule 6(3)(b) of Cenvat Credit Rules, 2002/2004 would not be applicable in such cases when in course of......
June 25, 2015 Case Laws Central Excise

Valuation - PTY Twisted Yarn - Factory gate sale or not - The allegation of the Revenue against the assessee is that the broker used to sell it to a third party at a......
June 25, 2015 Case Laws Central Excise

Scope of the powers of the Settlement Commission - Commission is empowered to decide as to whether the show cause notice rightly demands a sum of ₹ 1,59,39,047/-......
June 25, 2015 Case Laws Customs

Valuation of imported machines - For six years period i.e., when the machinery was used in Iraq and thereafter, it was brought to Nepal, its value as on that date was......
June 25, 2015 Case Laws Customs

Valuation of Jumbo rolls - Import from related party - The value established by the original authority adequately represents cost plus freight to the suppliers based on.....
June 25, 2015 Case Laws Customs

Reduction of penalty - no reason whatsoever is given for reducing the penalty from ₹ 20 lakhs to ₹ 1 lakh except observing that it "appears to be excessive".....
June 25, 2015 Case Laws Companies Law

Non compliance of the provisions of the Company Law Board Regulations, 1991. - reconsideration of such ad-interim order passed by the CLB cannot be said to be reviewing.....
June 25, 2015 Case Laws Companies Law

Appointment of directors - jurisdiction of the civil court - There is no remedy provided under the Companies Act for redressal of such a grievance before any particular.....
June 25, 2015 Case Laws Income Tax

Entitlement to claim 100% depreciation on the centering/shuttering material - poles used in shuttering/ centring work would also be plant no matter that they cannot be......
June 25, 2015 Case Laws Income Tax

Compensation for surrender the tenancy right - tenancy right was a capital asset and surrender of the same was a transfer of a capital asset - HC
June 25, 2015 Case Laws Income Tax

Stay of demand - assessee in default - Mere filing of appeal does not suo-moto stay the recovery proceedings - AO is empowered to exercise his discretion, subject to......
June 25, 2015 Case Laws Income Tax

Undisclosed closing stock - difference in the value of stock shown to the bank and as declared to the income tax department - no addition for the difference in stock as.....
June 25, 2015 Case Laws Income Tax

Bifurcation of income from GMR Project in item of “inside India” and “outside India” - the outside receipts pertaining to designing, fabrication and supply of material,....
June 25, 2015 Case Laws Income Tax

Disallowance of depreciation - the assessee can raise additional ground and make claim during the assessment proceedings. - AT
June 25, 2015 Case Laws Income Tax

Unaccounted jewellery - joint family system - search u/s 132 - Addition made on account of unexplained investments in jewellery in the hands of the assessee, is devoid of merit. - AT
June 25, 2015 Case Laws Income Tax

TDS u/s 194A - addition on account of factoring/discounting charges as no tax at source was deducted -factoring charges were not interest and as such, provisions of TDS.....
June 25, 2015 Case Laws Income Tax

Income received towards amenities - 'income from other sources' or 'income from house property' - It appears that by separately charging in the guise of amenities......
June 25, 2015 Case Laws Income Tax

Registration u/s 12A(1)(a) denied - objectives are for regulating the employment of private security guards employed in factories and establishments - it is a welfare......
June 24, 2015 Case Laws Service Tax

Denial of refund claim - Bar of limitation - relevant date, if any, for the purpose of Section 11B for refund of CENVAT Credit in case of export of service will be one.....
June 24, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Belated service tax registration - in absence of a statutory provision prescribing the condition that registration is mandatory, the......
June 24, 2015 Case Laws Service Tax

Valuation - distribution of free of recharge voucher attracts service tax liability - during the relevant period the Explanation as per the Section 67 of Finance Act,......
June 24, 2015 Case Laws Central Excise

Denial of CENVAT credit - whatever duty they would have paid and they could claim the same as refund. - it is a case of revenue neutral situation - the allegation of......
June 24, 2015 Case Laws Central Excise

Whether the retail price was indelibly printed or embarks on the shoes - just because the shoes were supplied to Defence organisation, which according to the Department....
June 24, 2015 Case Laws Customs

For physical loss, no mens rea is required - Appellant failed to deliver the sealed container from their CFs safely to the gateway port. Therefore, the adjudicating......

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