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Highlights / Annotations / Catch Notes For June

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1 ....94 95 96 979899 100 101 102........ 127

June 29, 2015 Case Laws Central Excise

Benefit of CENVAT credit - Outdoor Catering Service - Cenvat Credit on Outdoor Catering Service is not admissible to respondent on the part of service tax borne by the worker - AT
June 29, 2015 Case Laws Central Excise

CENVAT Credit - duty paying documents - debit note containing all the details as required under the rule 9(2) of Cenvat Credit Rules, 2004 is valid documents for the......
June 29, 2015 Case Laws Central Excise

CENVAT Credit - duty paid on Air-conditioner and furniture - According to the definition of 'input' as it existed during the relevant period, inputs used in the factory.....
June 29, 2015 Case Laws Customs

Clandestine removal - Warehoused goods - in case of clandestine removal it is not always possible to establish exact date of clearance of goods but if the period during.....
June 29, 2015 Case Laws Income Tax

Deferred revenue expenditure - An assessee can adopt the two ways of giving different accounting treatment to an expenditure in its books and claim the entire sum as......
June 29, 2015 Case Laws Income Tax

Service of notice u/s 148 by affixture - We fail to understand when the house was vacant in the month of January, 2008 how same person was residing at the same address......
June 29, 2015 Case Laws Income Tax

Bogus purchase expenses - CIT(A) granted relief for the assessee by passing a slip short and cryptic order by making only short deliberations on the issue of purchase......
June 29, 2015 Case Laws Income Tax

Period of holding for determining whether the assessee has derived long-term capital gain or short-term capital gain - Giving possession of the movable property / shares....
June 29, 2015 Case Laws Income Tax

Computation of long term capital gains - HUF has ever shown the capital asset in question in its books or admitted impugned long term capital gains in its case. -......
June 29, 2015 Case Laws Income Tax

Estimation of income - sale outside the books was of the raw material and not of the electrical transformers. - the applicability of GP rate of 10% on the sale of raw......
June 29, 2015 Case Laws Income Tax

Cessation of liability in respect to trade creditors - This is one of the strange cases where even if the debt itself is found to be non-genuine from the very inception,....
June 29, 2015 Case Laws Income Tax

Disallowance of repairs and maintenance expenses - revenue v/s capital expenditure - It is evident that there is an apparent contradiction between the stand taken by the....
June 29, 2015 Case Laws Income Tax

Applicability of TDS provisions in respect of the advances held as deemed dividends by the AO u/s 2(22)(e) - Section 194 does not require TDS when payment is made to a......
June 29, 2015 Case Laws Income Tax

Addition on gifts received u/s 69 from mother-in-law and from father on the ground that there was no drawing during the five days prior to the date of gift and mere cash....
June 29, 2015 Case Laws Income Tax

Disallowance of retention money retained from sub-brokerage - Accrual of expenditure - tax authorities are not justified in holding that the liability to the extent of.....
June 29, 2015 Case Laws Income Tax

Revision u/s 263 - All facts were not examined by the Assessing Officer while completing the assessment in order to work out the excess production and sales out of the.....
June 27, 2015 Case Laws Service Tax

Rejection of refund claim - Claim for refund of service tax of renting of immovable properties taken on sub-lease - there is no requirement of a precise or a one-to-one....
June 27, 2015 Case Laws Service Tax

GTA services - export of goods - Notification 14/07-ST - export invoice details could not be mentioned in respective lorry receipts. However, they are in a position to......
June 27, 2015 Case Laws Service Tax

Construction of city - Services rendered for providing preferential location, "club or association service", "renting of immovable property service" and "short term......
June 27, 2015 Case Laws Service Tax

Levy of penalty - appellant realizing its liability, on being so pointed out by the Revenue, have deposited the admitted tax along with interest - appellant is......
June 27, 2015 Case Laws Central Excise

Remission of duty - Destruction due to fire - it is well settled that nobody intentionally invites such accidents and they happen on account of various natural causes -.....
June 27, 2015 Case Laws Central Excise

Exemption to goods required for petroleum operations of ONGC - Benefit of Notification No. 6/06-CE - production of a prescribed certificate for Directorate General of......
June 27, 2015 Case Laws Customs

Levy of anti dumping duty - the appellants intended to import complete CFL and they deliberately played a subterfuge to split the consignments and importing them under.....
June 27, 2015 Case Laws Customs

Rectification of mistake - We are not impressed by the attitude of one Member finding fault with the other while dealing with the contentions of the parties and......
June 27, 2015 Case Laws Companies Law

Application for winding up - Default in repayment of debt - respondent has admitted its liability to pay the bills - the mere pendency of arbitration proceedings does......
June 27, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee withdrew its claim of deduction us/ 80IB of the Act before initiation of assessment proceedings - we disagree with the conclusion of......
June 27, 2015 Case Laws Income Tax

Estimation of income - rejection of books of accounts - income earned by the assessee by indulging in providing accommodation entries of purchase and sale of goods -......
June 27, 2015 Case Laws Income Tax

Computation of capital gains - co-owners - Registered sale deed to be a more authentic document evidencing the details of the property transferred with the relevant......
June 27, 2015 Case Laws Income Tax

Deemed dividend u/s.2(22)(e) - The shareholder against whom the direction has been issued for addition is not before us in appeal. If the shareholder feels that the......
June 27, 2015 Case Laws Income Tax

Addition made on account of undervaluation of closing stock - cost of job work charges have not been included - thus the closing stock of the assessee company is suppressed - AT
June 27, 2015 Case Laws Income Tax

Exemption from payment of income tax on interest earned - the concept of mutuality shall not be extended to the interest incomes earned by a mutual association or a society. - AT
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......

1 ....94 95 96 979899 100 101 102........ 127

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F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

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H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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A: Director Identification Number

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