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Highlights / Annotations / Catch Notes For July of 2015

Home Highlights July July 2015 Year 2015

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Showing 201 to 250 of 427 Records

1 2 3 456 7 8 9

July 17, 2015 Case Laws Income Tax

Transfer of development rights - whether could be treated as sale consideration in the circumstances of the case? - . Since the assessee failed to sell any such rights......
July 17, 2015 Case Laws Income Tax

Protective assessment could only be made at the stage when there was any doubt or dispute about the assessability of a particular sum either in relation to the......
July 17, 2015 Case Laws Income Tax

Addition on account of bogus purchases from eleven parties - the addition is not sustainable on the basis of assumption and conjectures relying on the four statemetns......
July 17, 2015 Case Laws Income Tax

Revision u/s 263 by CIT(A) - The provisions of Section 50C of the Act are not applicable when the shops are treated as stock-in-trade and income from such transaction......
July 16, 2015 Case Laws Service Tax

Classification of service - the appointment of the Assessee is not as a Commission Agent, but for Depot Manager, and therefore, it would cover under the definition of......
July 16, 2015 Case Laws Service Tax

Commercial coaching and training service - discharge of service tax only on 80% - Royalty received - the appellant had correctly remitted service tax on the amount......
July 16, 2015 Case Laws Central Excise

Eligibility for cenvat credit - Capital goods - Whether common registration under Rule 9 of Central Excise Rules, 2002 can be issued to sugar mill and its co-generation.....
July 16, 2015 Case Laws Central Excise

Manufacture of Grain Feeder, En-mass Grain Feeder, Grain Discharger, Bins for grain storage, Loaders & Hoppers - There can be no doubt as even after knowing that their.....
July 16, 2015 Case Laws Central Excise

CENVAT Credit - input service - Renting of immovable property - rental premises was not included in the registered premises - in connection with activity of the factory.....
July 16, 2015 Case Laws Central Excise

Valuation - Invocation of extended period of limitation - Issue involved in these proceedings was a contentious one and appellant had certain judicial pronouncements on.....
July 16, 2015 Case Laws Central Excise

Reversal of CENVAT credit - Because of the reversal at the instance of the departmental officers, on which the revenue has not raised any dispute on admissibility,......
July 16, 2015 Case Laws VAT and Sales Tax

Levy of sales tax / VAT on sale of REP licenses - .Whether the Hon'ble Tribunal is correct in holding that the income received by way of premium on sale of REP licences.....
July 16, 2015 Case Laws Companies Law

Application for winding up - Non-payment of debt - This court is of the opinion that the denial of debt by the respondent is not bona fide and that the same is a cloak......
July 16, 2015 Case Laws Indian Laws

Claim of interest - if the protest is not made before the encashment of the amount and it does not appear from the conduct of the parties that the such encashment was......
July 16, 2015 Case Laws Income Tax

Once the sales are accepted, the entire undisclosed purchases cannot be added for computing the income of the assessee except by applying a profit rate i.e. gross profit....
July 16, 2015 Case Laws Income Tax

Exemption of income under the provision of Section 11 denied - proviso to Section 2(15) of the Act cannot be applied to the appellant society as it is not engaged in any....
July 16, 2015 Case Laws Income Tax

Capital gain - transfer of immovable property without any written contract - in absence of determination of cost of land by state govt., no capital gain can be......
July 16, 2015 Case Laws Income Tax

Treatment to interest subsidy - revenue v/s capital - granting incentives was to generate employment through acceleration of industrial development and thus each......
July 15, 2015 Circulars Income Tax

Income Tax - No manual refund will be issued in a case which has been processed on AST. In exceptional cases, manual refunds may be issued with safeguards as prescribed.
July 15, 2015 Case Laws Service Tax

Cenvat credit - input services - service tax paid on the services of tour operators/travels for transporting the staff working at their factory (pickup and drop) - credit allowed - HC
July 15, 2015 Case Laws Service Tax

Penalty under Section 78 - By recovering the Service Tax from their service recipients and not paying the same to the Dept. has to be considered as evasion of Service......
July 15, 2015 Case Laws Service Tax

Denial of Cenvat credit - whatever credit has been taken by them having revenue neutral situation therefore, the appellant is not required to reverse the Cenvat credit......
July 15, 2015 Case Laws Central Excise

Irregular availment of capital goods credit availed on the CVD paid on the imported capital goods cleared under EPCG licence - no suppression of facts by the appellants.....
July 15, 2015 Case Laws VAT and Sales Tax

Detention of the goods - non-movement of goods in a particular route - when there is no provision, that taking a diversified route from the regular route, the......
July 15, 2015 Case Laws Income Tax

Penalty levied u/s 271AAA - It is the Department on whom, onus of proving that expenditure recorded in the books is bogus or false based on documentary evidences found.....
July 15, 2015 Case Laws Income Tax

Exemption u/s 54B - The plain language of Section 54B requires the land sold to have been in use by the assessee or by his parents or the HUF for agricultural purposes.....
July 15, 2015 Case Laws Income Tax

Expenses incurred under the head 'market research' - revenue v/s capital expenditure - one of its ventures has ended in a loss and that loss is attributable to business....
July 15, 2015 Case Laws Income Tax

Computation of capital gain - ITAT is not justified in concluding that there is no transfer of FAR during the relevant year - Tribunal is also not justified in holding....
July 15, 2015 Case Laws Income Tax

Entitlement to deduction under Section 80IB - admittedly the three (3) machines were sold by the assessee, of course, to its group companies for consideration. Hence, it....
July 15, 2015 Case Laws Income Tax

Transfer Pricing Adjustment - CIT(A) restricted addition - selection of comprables - TPO / A.O. directed to adjust operating cost by excluding abnormal cost incurred......
July 15, 2015 Case Laws Income Tax

Consultancy fee paid to Ms Olaf Grandlund OY Finland - Where the Finnish enterprise does not have a PE in India under the provisions of Article 5 of the India-Finland......
July 15, 2015 Case Laws Income Tax

Non-deduction of TDS u/s 195 - expenses incurred by the assessee to International Project Services Oy. (IPS) - Since the relevant information for ascertaining the......
July 15, 2015 Case Laws Income Tax

Commercial expediency - Change of head of income from 'Íncome from business and profession’ to 'Íncome from House property’ - warehousing business on leased land - ......
July 14, 2015 Case Laws Service Tax

Validity of adjudication order / order in original - service of letters at wrong address - OIO has set aside giving liberty to the respondents-authorities to pass......
July 14, 2015 Case Laws Service Tax

Denial of refund claim - in the second proceedings original authority has found that a portion of the refund claim was time-barred - once all the refund claims and their....
July 14, 2015 Case Laws Service Tax

Construction Service - Notification No. 1/2006-ST dated 01.03.2006 - Denial of CENVAT Credit - The intention of the Government is also express, that it is not to......
July 14, 2015 Case Laws Central Excise

For the purpose of classification of mineral oils other than Kerosene cleared through PDS, these products will also be classified under CETH 2710.29, as held by various.....
July 14, 2015 Case Laws Central Excise

Merely on the basis of power consumption norm and that too when there are serious doubts about its correctness, duty demand cannot be confirmed against an assessee - AT
July 14, 2015 Case Laws Central Excise

Cash refund of pre deposit made by making debit in CENVAT Credit register - pre-deposit amount voluntarily paid cannot be allowed by way of cash refund and said refund.....
July 14, 2015 Case Laws Central Excise

Clandestine manufacture and removal of goods - the case of clandestine removals cannot be held as established on the basis of few parallel invoices recovered from a third party - AT
July 14, 2015 Case Laws Central Excise

Credit on the basis of forged invoice – The appellant issued invoices without delivery of goods with intent to enable evasion of duty to which effect a finding has been.....
July 14, 2015 Case Laws Central Excise

SSI Exemption - use of brand name / house-mark - Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company and not the......
July 14, 2015 Case Laws Customs

Revocation of Customs Broker Licence - when the impugned show cause notice has been issued beyond the statutory period, the same cannot be sustained for want of jurisdiction - HC
July 14, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - Merely because, the assessee did not preferred any appeal against the said disallowance does not make it an inadvertent mistake - penalty confirmed - AT
July 13, 2015 Notifications Income Tax

Electronic Verification Code (EVC) for electronically filed Income Tax Return - procedures, data structure and standards - Notification
July 13, 2015 Case Laws Service Tax

Denial of refund claim - Refund of unutilized CENVAT Credit - Once the refunds are under the amended rules & notification issued thereunder, the same can’t be denied......
July 13, 2015 Case Laws Service Tax

Goods Transport Agency service - The stipulated declaration was stamped by the appellant on the invoices and all the goods transport agencies have given in writing that.....
July 13, 2015 Case Laws Service Tax

Bonafide belief - Invocation of extended period of limitation - If the department was aware of writ petition filed by the appellants and have filed an affidavit in......
July 13, 2015 Case Laws Central Excise

Imposition of penalty - the employee of the appellant company was involved in fraudulent act for his personal gain. - penalty imposed on the appellant company set aside.....
July 13, 2015 Case Laws Customs

Renewal / Cancellation of CHA license - The issue on hand is with regard to the cancellation of licence issued to the first respondent, whereas the Tribunal held that......

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