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Highlights / Annotations / Catch Notes For July of 2015

Home Highlights July July 2015 Year 2015

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Showing 151 to 200 of 427 Records

1 2 345 6 7 8........ 9

July 21, 2015 Case Laws Income Tax AT

TDS - Royalty - transaction is in the nature of the sale of world negative rights on perpetual and permanent basis and the provisions of section 194J are not applicable.....
July 21, 2015 Case Laws Income Tax AT

Deduction u/s 80IA - generation of power unit is separate and distinct undertaking for which separate approval was obtained and recognised by the IREDA and it cannot be.....
July 20, 2015 Case Laws Service Tax AT

Busines Auxiliary Service - individuals cannot be subjected to service tax under Business Auxiliary Services upto 1/5/2006 - Post 1/5/2006, liability of the appellant to....
July 20, 2015 Case Laws Service Tax AT

Benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - they also buy the magazines and provide it to the customers at actual cost. This is not actually a service......
July 20, 2015 Case Laws Service Tax AT

Construction of Complex Service Works contract service - after 01.06.2007 also individual flats cannot be considered as service rendered under ‘Works Contract Service' -....
July 20, 2015 Case Laws Service Tax SC

Packaging services - Assessee provide packaging service to fertilizer manufactured by other company - appellant being a manufacturer is doing the packaging activity, not....
July 20, 2015 Case Laws Central Excise AT

Eligibility to CENVAT Credit - a diary recovered from the broker and few statements alone cannot be made the basis for denying CENVAT Credit to the Appellant in the......
July 20, 2015 Case Laws Central Excise HC

Remission of duty - goods have been destroyed in an accidental fire - The finding recorded by the Tribunal that the appellant has not proved that the insurance claim......
July 20, 2015 Case Laws Central Excise HC

MODVAT Credit - Capital goods - Captive consumption - The situation might have been different had the Revenue succeeded in establishing that the electricity generated by....
July 20, 2015 Case Laws Income Tax AT

TDS - the assessee’s case has been that, it is not rented any crane/Forklift albeit it engages the services of crane operators/contractors for loading/unloading of goods....
July 20, 2015 Case Laws Income Tax AT

Levy of interest u/s 201(1A) - failure to deduct TDS - ‘long term capital gain’ referred to in section 115E(a) will only apply to certain transactions as specified......
July 20, 2015 Case Laws Income Tax AT

Exemption U/s.11A - whether the assessee’s activities were in the nature of “advancement of general public utility” being printing and sale of books, magazines,......
July 20, 2015 Case Laws Income Tax AT

Entitlement to claim of exemption u/s.10(23C) (iiiab) - Neither any donor nor the Assessing Officer has lodged any complain before Government authorities for violation......
July 20, 2015 Articles Central Excise

Textile Goods / others goods Exempt Provided the Inputs are Duty paid and No CENVAT Credit availed - CBEC to issue clarification to avoid unwanted Litigation
July 20, 2015 Case Laws Income Tax AT

Eligibility for exemption u/s. 54EC - there was no question of denying exemption to the assessee u/s. 54EC on the premise that assessee took a loan from Tallam Textiles.....
July 20, 2015 Case Laws Income Tax AT

Bad debts - provision for bad debts which is not credited to the accounts of the debtors and thus written off cannot be allowed as deduction while computing the income......
July 20, 2015 Case Laws Income Tax AT

Levy of fee u/s 234E - before 01.06.2015, AO could pass a separate order u/s 234E levying fee for delay in filing the statement u/s 200(3) - after 01.06.2015, the AO is.....
July 18, 2015 Notifications Central Excise

Exemption to specified goods of chapters 50 to 63 - Exemption will be allowed only if textile goods manufactured out of inputs on which appropriate duty of excise......
July 18, 2015 Notifications Central Excise

Effective rate of duty @2% on certain items - Exemption will be allowed only if such goods manufactured out of inputs on which appropriate duty of excise leviable has......
July 18, 2015 Notifications Central Excise

Effective rate of duty - Exemption shall be grated to certain items eligible Nil rate of duty or concessional rate of duty only if such goods manufactured out of inputs.....
July 18, 2015 Case Laws Service Tax HC

Forced Recovery of service tax - Since the petitioner have stated that the authorized representative was compelled to sign on the said letter and issued two cheques......
July 18, 2015 Case Laws Service Tax HC

Refund claim - no service tax is leviable for the service - Thus, the writ petition is maintainable when the amount is arbitrarily withheld without any justification......
July 18, 2015 Case Laws Service Tax AT

Imposition of late fees - Section 77 r.w.r 7C - Delay in filing of returns - looking to the service tax involved during the period October, 2011 to March, 2012 the late.....
July 18, 2015 Case Laws Service Tax AT

Advertising agency service - Denial of CENVAT credit - Merely because the appellants stand reimbursed part cost of the advertising expenses from their parent company,......
July 18, 2015 Case Laws Central Excise AT

Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as....
July 18, 2015 Case Laws Central Excise AT

Classification of Lays - fried and salted potato wafers packaged in retail packing - just because such mithais, namkeens, etc., though in ready to eat form are in......
July 18, 2015 Case Laws Central Excise AT

Cenvat Credit - Demand of 5%/10% value of exempted goods - The waste cannot be considered as a bye-product and hence it cannot be said that common inputs on input......
July 18, 2015 Case Laws Central Excise AT

CENVAT Credit - Security Service, Telephone Service and Manpower Service - Nexus with input service - Unlike in the case of inputs where credit can be taken only when it....
July 18, 2015 Case Laws Income Tax AT

Revision u/s 263 by CIT(A) - The reasons for non deduction of TDS stated by the assessee that the company was going through the process of demerger does not impress us......
July 18, 2015 Case Laws Income Tax AT

Depreciation on goodwill account - Even if the cost of shares allotted to the shareholders of JKSL is considered to be the cost of goodwill acquired by the assessee, as.....
July 18, 2015 Case Laws Income Tax AT

Determination of income - manufacture of tea out of green leaf - Disallowance made on account of bifurcation of expenses by application of Rule 8D - CIT(A) deleted......
July 18, 2015 Case Laws Income Tax AT

Penalty u/s.271(1)(c) - undisclosed investment - The assessee cannot shift his responsibility to its Chartered Accountant. Further the assessee stated it was ill advised....
July 18, 2015 Case Laws Income Tax AT

Whether the reassessment were time barred as per provision u/s.149? - With all the stop having been pulled out, the Assessing Officer under section 153A/153C has been......
July 18, 2015 Case Laws Income Tax AT

Transfer pricing adjustment - TPO has made addition of notional interest till the date of passing of order (i.e. 28 January 2013) which is incorrect and against the......
July 18, 2015 Case Laws Income Tax AT

Minimum Alternate Tax (MAT) u/s 115JB - AO directed to make adjustment for the Impairment loss in the Book Profit derived from the activities of a tonnage tax company......
July 18, 2015 Case Laws Income Tax AT

Disallowance of loss - rejection of books of accounts - A.O. has brought no material on record after examining the parties to whom the sales were made by the assessee to....
July 18, 2015 Case Laws Income Tax AT

Estimation of business income of owning fleet and operating as a transport contractor - @ 3% of the gross receipts as against 8% estimated by the AO - the past history.....
July 17, 2015 Case Laws Service Tax HC

Recovery of tax u/s 87 from successor of deceased proprietor - SCN was issued to the deceased but could not be adjudicated during his life time - garnishee notices -......
July 17, 2015 Case Laws Service Tax AT

Extended period of limitation - there was no scope for any confusion even with regard to the said exclusion. It needs to be mentioned that the bona fide belief is not a....
July 17, 2015 Case Laws Service Tax AT

Valuation - when the postage is recovered from the service receiver on actual basis by a service provider, he acts as a pure-agent and, therefore, the reimbursements......
July 17, 2015 Case Laws Service Tax AT

CENVAT Credit - Capital goods - Only because at the time of issuing the invoices by the suppliers / provider the Maruti Show room & Workshop were not registered and......
July 17, 2015 Case Laws Service Tax AT

Management maintenance or repair service - It is seen that the appellant did not take Service Tax registration and did not file ST-3 returns - did not submit the details....
July 17, 2015 Case Laws Central Excise AT

CENVAT Credit - it is a clear case of suppression of facts where the appellants deliberately adjusted the shortage as if it is consumed in the manufacture of final......
July 17, 2015 Case Laws Central Excise AT

Valuation of clearance of goods after reprocessing - Re-moulding charges are for the expenses incurred for re-processing and re-manufacturing of the goods and the same......
July 17, 2015 Case Laws Central Excise AT

SSI Exemption - Penalty u/s 11AC - Keeping in view the fact that different copies of the invoices were manipulated, it is a case of fraud and extended period of......
July 17, 2015 Case Laws Central Excise AT

CENVAT Credit - Taking into account of the conduct of the Appellant for excess availment of credit for more than ₹ 1 Crores, we find that it is a fit case to......
July 17, 2015 Case Laws Central Excise AT

Refund of unutilized cenvat credit - it may not be correct to treat the date of clearance of the goods for export as the 'relevant date'. - refund claims have to be......
July 17, 2015 Case Laws VAT and Sales Tax HC

Issuance of 'C' forms - subsequent sale against E-1 / E-2 forms - The issue whether the petitioner is entitled for exemption and has satisfied the conditions under......
July 17, 2015 Case Laws VAT and Sales Tax HC

Premature recovery proceedings on the basis of best judgment re-assessment order - As such the Garnishee notices cannot be sustained - HC
July 17, 2015 Case Laws Income Tax HC

Validity of reopening of assessment - AO proceeded to exercise the powers since he wanted to verify certain aspects the assessment already complete, Thus Assessing......

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