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Highlights / Annotations / Catch Notes For June

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June 23, 2015 Case Laws Service Tax

Recovery of service tax - Recovery before adjudication of upon the matter and fixed the quantum of service tax - the recovery which is being made that smacks with......
June 23, 2015 Case Laws Service Tax

Commercial Training and Coaching service - Valuation - Amount recovered towards expenses such as textbooks, uniform, medical check-up, insurance etc is not required to......
June 23, 2015 Case Laws Service Tax

Levy of penalty - keeping in view the amendments to the Notification 24/2004 which introduced changes in the definition of vocational training, a fair case is made out......
June 23, 2015 Case Laws Service Tax

CENVAT Credit - Input Service Distributor (ISD) - There was no provision that the cenvat credit distributed by the Head Office as input service distributor should be in.....
June 23, 2015 Case Laws Central Excise

Transfer of CENVAT Credit - Sale of manufacturing unit alongwith raw material and semi finished goods - It is permitted even to transfer the Cenvat credit to the buyer.....
June 23, 2015 Case Laws Central Excise

Cenvat credit - Runner Mass in the nature of input or capital goods - Held as Input - Considering it is only a question of interpretation and there is no suppression......
June 23, 2015 Case Laws Companies Law

Rectification in Register of Members - the technical points raised by the Petitioners as to the non-compliance of guidelines for "Good /Bad Delivery" by the Respondent......
June 23, 2015 Case Laws Companies Law

Rectification in the Register of Members - Section 111 (4) of the Companies Act, 1956 - Shares transferred fraudulently - Doctrine of estoppel - Period of limitation -......
June 23, 2015 Case Laws Income Tax

The extra shift allowance has to be calculated on the basis of number of days in which the factory had worked for extra shift and not on the basis of individual......
June 23, 2015 Case Laws Income Tax

Community development expenditure - business is not static and over a period of time, it would include within its fold the care and concern for the society at large......
June 23, 2015 Case Laws Income Tax

Transfer pricing adjustment - ALP - selection of comparables - The risk undertaken and the assets employed by a software development company cannot be compared to a BPO company. - AT
June 23, 2015 Case Laws Income Tax

Rejection of books of accounts - Each year have to be examined independently based on facts and materials on record, because, the matter pertaining to rejection of books....
June 23, 2015 Case Laws Income Tax

Deduction u/s. 54F - construction of residential property - payment made to builder - construction was not complete in respect - No condition that it should be occupied....
June 23, 2015 Case Laws Income Tax

Addition on capital gain - invocation of provisions of section 50C - Joint Venture (JV) Since the assessee has not received any consideration in lieu of any transfer of.....
June 23, 2015 Case Laws Income Tax

Income from the house property - premises used for the purposes of the business in which he was a partner - annual value is to be determined as per the provisions of......
June 23, 2015 Case Laws Income Tax

Exemption u/s. 10A - AO has held that the assessee has used the secondhand laptops which are in the nature of plant and machinery - Conclusion drawn by AO is erroneous - AT
June 23, 2015 Case Laws Income Tax

TPA - CIT(A) has examined the agency agreement and held that that certain adjustments on account of functional differences between a person who acts as ‘principal to......
June 22, 2015 Case Laws Service Tax

Refund - Cenvat credit of input services used in exported output services - essential services, used by Call Centres for provision of their output services would qualify....
June 22, 2015 Case Laws Service Tax

Valuation - assessee entitled for deduction of the value of the goods supplied during repair of the transformer - the impugned demand would not survive as the demand......
June 22, 2015 Case Laws Service Tax

Business Auxiliary service - Job work - Manufacture - When there is a chemical reaction involved, the finished goods coming after the chemical reaction cannot be said to....
June 22, 2015 Case Laws Central Excise

Manufacture - replicating certain Microsoft software on CDs/DVDs - prima facie, the applicant will be required to pay duty on the said goods - cannot be called......
June 22, 2015 Case Laws Central Excise

Goods meant for power project - international competitive bidding (ICB) - When a particular condition cannot be satisfied, its fulfilment cannot be insisted in......
June 22, 2015 Case Laws Central Excise

Denial of CENVAT Credit - In the absence of any cogent evidence against the respondent, the charge of availment of fraudulent CENVAT Credit on melting scrap on the......
June 22, 2015 Case Laws Companies Law

Entitlement of contractual rate of interest by secured creditor for the post winding up period - Surplus amount available before such amount is distributed among the......
June 22, 2015 Case Laws Income Tax

Addition u/s 43B - presumptive assessment u/s 44AF - disallowance made by the AO by invoking the provisions of Sec. 43B of the Act in respect of the statutory......
June 22, 2015 Case Laws Income Tax

Income from house property - if the interest free loan is repaid by interest bearing loan funds, the interest on such loan is allowable for deduction u/s 24(b) of the Act - AT
June 22, 2015 Case Laws Income Tax

Rectification of order u/s 154 - AO disallowed to the assessee excess duty, penal interest - interest on excise duty to be allowed to payment basis only and not on......
June 22, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition so made does not affect either reducing the loss declared in the return or converting the loss declared in the return into income. The.....
June 22, 2015 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D(2)(iii) - AO was duty bound to record his dissatisfaction that the working of the disallowance made by the assessee under section 14A of.....
June 22, 2015 Case Laws Income Tax

Leave and licence income - the lease rent received by the assessee is assessable as income from business in the hands of the assessee and the related expenditure has to.....
June 22, 2015 Case Laws Income Tax

Disallowance of speculation loss from trading in gold bullions -assessee in fact transacted in gold and bullions in the normal course of business to earn profit. No......
June 22, 2015 Case Laws Income Tax

Deduction u/s 80IA(4) - An assessee did not have to develop the entire port - The fact that the assessee was also maintaining the cranes was not disputed. The facility.....
June 22, 2015 Case Laws Income Tax

The DIT(E) has rejected the application on the ground that in case of dissolution there is no safeguard to the properties created by the University. - DIT(E) was not......
June 22, 2015 Case Laws Income Tax

Loss on expenditure on account of Stamp Papers - expenditure was not incurred during the year under consideration, nor the expenses can be said to have materialized......
June 20, 2015 Case Laws Service Tax

Commercial training or coaching services - It is clearly evident from the facts of the case that the coaching classes were conducted in different campuses, separate......
June 20, 2015 Case Laws Service Tax

Denial of the benefit of abatement Notification No.1/2006-ST, dated 01.03.2006 - the reversal of Cenvat credit by the appellant amounts to non-availment of Cenvat......
June 20, 2015 Case Laws Service Tax

Nature of activity - collection of octroi on behalf of the Municipal Corporation - cash management activity or not - it is undisputed that appellant is not financial......
June 20, 2015 Case Laws Central Excise

Duty demand - Violation of Section 11D - because of the error committed by the clerk in generating the invoice, the assessee could not be faulted with - In the absence......
June 20, 2015 Case Laws Central Excise

Validity of arrest of Petitioner - The competent officer at Pune has the power under section 21 of the Act which is similar to the power of the officer in charge of a......
June 20, 2015 Case Laws Central Excise

Interest u/s 11AB - Scope of Section 11AB - The provisions of Section 11AB, inserted w.e.f. 28th September, 1996 are in the nature of penal interest and would apply......
June 20, 2015 Case Laws Central Excise

CENVAT Credit - in a situation where there is a conflict between the oral evidence and the documentary evidence then preference is required to be given to the......
June 20, 2015 Case Laws Central Excise

Manufacture - cutting and slitting of imported self-adhesive film and self-adhesive paper - Mere mention of a product in a tariff heading does not necessarily imply that....
June 20, 2015 Case Laws Customs

Denial of refund claim - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006 - AT
June 20, 2015 Case Laws VAT and Sales Tax

Petitioner has with a dishonest intention filed false return to cause loss to the state revenue. If so, it amounts to commission of offence punishable under section 415,....
June 20, 2015 Case Laws Companies Law

Absence from three consecutive Board meetings with out obtaining leave of absence - Automatic cessation under section 283(1)(g) of the Companies Act 1956 - there is an.....
June 20, 2015 Case Laws Income Tax

Entitlement to Exemption u/s 10B - whether assessee is not a manufacturer? - heat treated emblem was given on some of the garments, ironing was made, packing of garments....
June 20, 2015 Case Laws Income Tax

Interest under Section 244A on refund - benefit of MAT credit under Section 115JAA - the MAT credit that is available should be allowed to set off and thereafter the......
June 20, 2015 Case Laws Income Tax

Royalty - the designs and drawings sold by the assessee tantamounts to the use of copyrighted article rather than use of a copyright and is, therefore, in the nature of.....
June 20, 2015 Case Laws Income Tax

Taxability of supply of equipment in India - India-Germany DTAA - there is no concept called sale PE under DTAA. - the profit arising to the assessee from sale of......
June 20, 2015 Case Laws Income Tax

Undisclosed cash receipt - validity of the assessment u/s.153A - the reliance placed by the Assessing Officer on the loose papers is not justified at all. - the......

1 ....96 97 98 99100101 102 103 104........ 127

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