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Highlights / Annotations / Catch Notes For July of 2015

Home Highlights July July 2015 Year 2015

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Showing 101 to 150 of 427 Records

1 234 5 6 7........ 9

July 24, 2015 Case Laws Service Tax

Demand of service tax from Officer Incharge of the Magh Mela at Allahabad - Mandap Keeper Service - Since the supply of the tents by the petitioner was for a religious......
July 24, 2015 Case Laws Service Tax

Invocation of extended period of limitation - Willful suppression of facts - Works contact - lump sum turnkey contract - this is a clear cut case of wilful statement as....
July 24, 2015 Case Laws Customs

Classification of goods - Kindle Device will be covered under entry 85437099 being an electrical machine with translation or dictionary functions - classification as......
July 24, 2015 Case Laws Customs

Whether amendment by a declaration of intent of claiming VKGUY scheme can be allowed on the free shipping bill under which goods already have been exported - Held Yes - AT
July 24, 2015 Case Laws Indian Laws

Waiverof pre deposit - Complaint u/s 17(1) of Consumer Protection Act, 1986 -If the National Commission after hearing the appeal of the parties in its discretion wants......
July 24, 2015 Case Laws Income Tax

Reopening of assessment - ITAT confirming that profit on sale of shares is to be assessed under the head “income business” and not under the head “capital gains” - The......
July 24, 2015 Case Laws Income Tax

Levy of penalty u/s. 221 - TDS default - Tribunal has rendered a finding of fact that the reason set out by the appellant for failure to deposit the tax within time is......
July 24, 2015 Case Laws Income Tax

Addition invoking Sec.40(a)(ia) - The language of the Section does not warrant an interpretation that it is attracted only if the interest remains payable on the last......
July 24, 2015 Case Laws Income Tax

Depreciation allowance at the rate of 30% for the vehicles given on hire denied - It was engaged in the business of hiring trucks and those trucks cannot be treated as.....
July 24, 2015 Case Laws Income Tax

Transferring and centralizing all the cases of the petitioners at Agra u/s 127 - whereas substantial business activities are being done through Agra only, no prejudice.....
July 24, 2015 Case Laws Income Tax

Computation of income from House property - in case of the properties not let out ALV had to be based on standard rent - AT
July 23, 2015 Circulars Companies Law

Clarification with regard to circulation and filing of financial statement under relevant provisions of the Companies Act, 2013-reg. - Circular
July 23, 2015 Case Laws Service Tax

Validity of summons issued - The ground taken by the appellant, that conducting enquiry by the Revenue is unjust, illegal and arbitrary, is without any basis and is......
July 23, 2015 Case Laws Customs

Classification - It is difficult to equate Risograph machine with duplicating machine. Duplicating, as opposed to photocopying, requires the preparation of a master......
July 23, 2015 Case Laws Customs

Valuation - import of gods from related party - original copy of the agreement is not available - Non acceptance of the certified copy of the document, namely,......
July 23, 2015 Case Laws Customs

Contempt of court - failure to decide the matter within time directed by the HC - They could be visited with personal costs and consequences such as entering displeasure....
July 23, 2015 Case Laws Customs

Interpretation of Other alloy steel - if one of the element is present in the proportion specified, it would constitute ‘other alloy steel’. If more than one element is....
July 23, 2015 Case Laws Customs

Benefit of Notification No. 21/2002 - Import of CR/HR coil - the percentage of manganese was found to be more than 1.65% and the Titanium was more than 0.05% which is as....
July 23, 2015 Case Laws Income Tax

Refund of excise duty claimed from DGFT - that any refund or drawback would go to ultimately reduce the cost of the project and had therefore to be treated as a capital receipt. - HC
July 23, 2015 Case Laws Income Tax

Rectification u/s 154 - the decision on a question of law on which the judgement is based has been reversed or modified by any subsequent decision of a superior court......
July 23, 2015 Case Laws Income Tax

Non deduction of TDS on Provisions - assessee could not identify the name and address of deductee and and his PAN. The assessee also may not be in a position to quantify....
July 23, 2015 Case Laws Income Tax

TDS u/s 194C - where the value/consideration of supply of goods is separately given in the invoices and rather separate invoices are placed by the supplier, then the......
July 23, 2015 Case Laws Income Tax

Registration u/s 12AA rejected - receiving the contribution, donation or gift which is to be used for the stated purpose cannot be termed as a non-charitable object of.....
July 23, 2015 Case Laws Income Tax

Benefit of section 44AE - If the assessee was having more trucks and for that reason, the assessee is not covered u/s 44AE then some evidence should have been brought on....
July 23, 2015 Case Laws Income Tax

Transfer pricing adjustment - adoption of most appropriate method - selection of comparable - even if the export incentives entitlement is excluded from the operating......
July 23, 2015 Case Laws Income Tax

Re-calling of an order - We notice that the Tribunal has deleted the addition sustained by ld CIT(A) by considering the facts relating the Power theft case, which in our....
July 22, 2015 Case Laws Service Tax

Development or construction on one’s own property would not constitute a taxable service prior to 01.07.2010, the date on which the Explanation was introduced in Section....
July 22, 2015 Case Laws Service Tax

Consulting Engineering services - Payment made for technical know how service - demand based on assumptions and presumptions under the category of Consulting Engineer......
July 22, 2015 Case Laws Service Tax

Service of marketing of product a person who is located outside India has consumed the service outside India - qualifies as export of service as per Rule 3(3)(i) of the.....
July 22, 2015 Case Laws Income Tax

T.D.S. liability u/s 194A on interest due on Time Deposit received - assessee is a cooperative society - ll the interest payments have been made only to its members -......
July 22, 2015 Case Laws Income Tax

Disallowance u/s 40A(2) - with regard to the transaction between the relatives and associates is concerned, the same shall be treated as bona fide case unless the......
July 22, 2015 Case Laws Income Tax

Disallowances u/s.40(a)(i) and u/s.40(a)(ia) - if there is short deduction of TDS then the payment cannot be disallowed as short deduction is different from no deduction of TDS. - AT
July 22, 2015 Circulars Central Excise

Trade Notice Number 03/2015 withdrawn - earlier, manufactures directed by the commissioner CE to declare stock of the inputs/finished goods and to get registered......
July 22, 2015 Circulars Central Excise

Instructions regarding Detailed Scrutiny of Central Excise Returns-reg. - Circular
July 22, 2015 Circulars Central Excise

Domestically manufactured goods covered under notifications/entries of 30/2004, 1/2011 and 12/2001 continue to be exempt from excise duty or subject to concessional rate....
July 22, 2015 Case Laws Income Tax

TDS u/s 194C - The 14 persons supplied the labourers to the assessee issued bills/vouchers in respect of labourers supplied on the basis of man-days and charged......
July 22, 2015 Case Laws Income Tax

Addition on account of bogus purchases - It was for the assessee to explain as to how the payments are genuine and they were made to the supplier. No such assertions......
July 22, 2015 Case Laws Income Tax

Addition of expenses as penal in nature - forfeiture of the Bank Guarantee - it was related to the business activities of the assessee and was revenue in nature, expenses allowed - AT
July 22, 2015 Case Laws Income Tax

Computation of deduction u/s 10A - it would not be possible to say that the suo-motu disallowance of any expenditure (which has already resulted in out go of money)......
July 21, 2015 Circulars Central Excise

Textile goods - manufactures have been directed by the commissioner of central excise to declare the stock of the inputs and finished goods and to get registered themselves
July 21, 2015 Case Laws Service Tax

Penalty u/s 78 - the appellant paid the entire amount of service tax before it was detected by the department and the interest was also paid by the appellant as soon as....
July 21, 2015 Case Laws Service Tax

CENVAT Credit - input service - the service of private placement of shares for raising capital is an input service and credit on the service is to be allowed - AT
July 21, 2015 Case Laws Service Tax

When one of senior officer of the department is dropping the demand by adopting a particular interpretation of provision of law, the assessee cannot be held guilty of......
July 21, 2015 Case Laws Service Tax

The proprietary unit and the proprietor are required to be treated as one and the same. In that scenario also if Ashish Bhattacharya is not an architect, his proprietary....
July 21, 2015 Case Laws Central Excise

Extension of stay order - tribunal has no power to extend stay beyond the period of 365 days - Discretionary power vests with the HC - Article 226 of the Constitution - HC
July 21, 2015 Case Laws Central Excise

Classification of goods - Classification as shampoo or ayurvedic liquid soap - Deliberate suppression of production and clearance of excisable goods - tribunal has......
July 21, 2015 Case Laws Central Excise

Tribunal should have examined the cause given for recalling the order and not the other issues which as a matter of fact are extraneous for examining the application for....
July 21, 2015 Case Laws Income Tax

TDS - The assessees simply hired the vehicles on payment of hire charges and provided the same to the contractee companies in pursuance of contract agreement - TDS is......
July 21, 2015 Case Laws Income Tax

Conversion of survey under Section 133A into a search under Section 132 - pursuant to the survey and the undisclosed cash and unexplained entries found, steps to convert....
July 21, 2015 Case Laws Income Tax

Amount of excess stock would fall under the definition of income as per Section 14 of the Act and therefore, the assessee would be entitled for the set off under proviso....

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

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

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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