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Highlights / Annotations / Catch Notes For July of 2015

Home Highlights July July 2015 Year 2015

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Showing 251 to 300 of 427 Records

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July 13, 2015 Case Laws Customs

Validity of SCN - Proper officer - the show cause notice is neither pre-meditated nor pre-conceived rather it is an attempt to place all the facts, which have been......
July 13, 2015 Case Laws VAT and Sales Tax

Forced recovery of VAT - It is apparent, prima facie that such a huge liability has been made out against the petitioner without giving him proper opportunity to......
July 13, 2015 Case Laws VAT and Sales Tax

Best Judgement - scope of estimation - While best of judgment assessment may involve an element of guess work, but at the same time, it is settled law that it must be......
July 13, 2015 Case Laws Companies Law

Acquisition of shares/ voting rights - mere change of name of a company does not wash away the liabilities despite the change of name of that of the promoters or the directors. - SAT
July 13, 2015 Case Laws Income Tax

Interest payable by assessee on short payment of advance tax - The bona-fides of the assessee in estimating his income and paying the advance tax accordingly are......
July 13, 2015 Case Laws Income Tax

Non deduction of TDS u/s 195 on payment for technical services received from singapore on the basis of Chartered Accountant (CA) certificate - No violation was......
July 13, 2015 Case Laws Income Tax

TDS - card swiping machine is used - HDFC Bank collects money from paying bank of the customers who use the credit card and gives credit to the Account of the assessee......
July 13, 2015 Case Laws Income Tax

Validity of reopening of assessment - AO was required to first decide the objection of the assessee filed under sec. 148 - Since such compliance has not been made, the......
July 13, 2015 Case Laws Income Tax

Treatment of agricultural income as 'Income from other sources' - assessee's contentions that the lands were being cultivated by cultivators and assessee gets only net....
July 13, 2015 Case Laws Income Tax

Addition invoking provisions of section 68 - if it was advance against sales then one fails to understand as to why dispatch of goods were not made during the year, more....
July 11, 2015 Case Laws Customs

Refund of Terminal Excise Duty (TED) - Deemed export - Jurisdiction to claim refund is Central Excise or DGFT - The FTP, as it then existed, did not de-bar the......
July 11, 2015 Case Laws Service Tax

Validity of Circular - clarification on levy of service tax on distributors/sub-distributors of films & exhibitors of movie - merely making a reference to some Circular.....
July 11, 2015 Case Laws Service Tax

Waiver of pre deposit - Mandatory pre deposit of 7.5% - Provision of section 35F, whether prospective or retrospective - date of SCN 05.06.2013 - Date of OIO 27.02.2015.....
July 11, 2015 Case Laws Service Tax

Levy of penalties u/s 77 and 78 - Bonafide belief - assessee had in fact recovered Service Tax periodically from the service recipient. Not only that such service tax......
July 11, 2015 Case Laws Service Tax

Condonation of delay - Exparte order - delay of 21 days - Tribunal should adopt a lenient approach in dealing with an application for condonation of delay. Length of......
July 11, 2015 Case Laws Service Tax

Difference between the value reflected in ST3 returns and as shown in the Income ledger of the appellant - there is otherwise no evidence on record to reflect any......
July 11, 2015 Case Laws Central Excise

Remission of duty - reversal of cenvat credit taken on inputs - it is deemed to have been consumed in the process of manufacture and since the goods are lost or......
July 11, 2015 Case Laws Central Excise

Failure to comply with the order of pre-deposit - tribunal dismissed the appeal - no litigant much less placed on par with the appellant before us has the absolute right....
July 11, 2015 Case Laws Central Excise

Classification - tribunal decided that the "SERVO STEEROL C- 6" is a lubricating oil and not a ‘Rolling Mill Oil (Specially Oil) - If the treatise taken into account by....
July 11, 2015 Case Laws Central Excise

Invocation of extended period of limitation - subsequent information by the assessee to the respondent/Department cannot justify a plea of no suppression. The act of......
July 11, 2015 Case Laws Central Excise

CENVAT Credit - CVD was paid by utilizing DEPB script - the duty had been paid through DEPB scrips in terms of 2002-2007 Foreign Trade Policy. - credit allowed - AT
July 11, 2015 Case Laws Customs

100% EOU - it is now a trite law that the procedural infraction of notifications/circulars etc. are to be condoned if exports have really taken place and the law is......
July 11, 2015 Case Laws VAT and Sales Tax

Principle of res judicata in taxation - Rate of VAT on Noodles - 4% or 12.5% - Classification - Assessing Officer being lower in rank cannot be permitted to ignore......
July 11, 2015 Case Laws Companies Law

Winding up petition - outstanding dues to the petitioner - If the respondent is unable to persuade its purported mentor, namely, the State Government concerned, it is.....
July 11, 2015 Case Laws Indian Laws

Judicial orders of civil court are not amenable to writ jurisdiction under Article 226 of the Constitution; - Jurisdiction under Article 227 is distinct from......
July 11, 2015 Case Laws Indian Laws

Demand of luxury tax imposed on a building that consists of 13 residential apartments - Kerala Building Tax Act, 1975 - he will be liable on the basis of aggregate......
July 11, 2015 Case Laws Income Tax

Change in jurisdiction - Merely because the parties were doing business in the normal course inter se, would not be a ground as such to transfer the assessment in the......
July 11, 2015 Case Laws Income Tax

Appeal to high court - The appeals are filed by the revenue mechanically without application of mind in respect of matters which are already concluded by decisions of......
July 11, 2015 Case Laws Income Tax

Adjustment of refund due with demands outstanding - The power under Section 245 is discretionary. The orders of stay have to be honoured before adjustment of the demand.....
July 11, 2015 Case Laws Income Tax

Recovery of tax - Transfer by way of mortgage was without notice of pendency of the assessment proceedings - Void transfer u/s 281 - Undisputedly, the respondent is a......
July 11, 2015 Case Laws Income Tax

Reopening of assessment - Escapement of Income - Non speaking order - Non application of mind - if the factual aspects and the details are undisputed then the issuance......
July 11, 2015 Case Laws Income Tax

TDS u/s 194I or u/s 194C - The assessee had no interest i.e. as a lessee or sub-lessee or tenant in respect of the buses which were being used for transportation of the....
July 11, 2015 Case Laws Income Tax

Payment of legal and professional expenses after closer of business - since these expenses were related to the sales tax litigation and for maintaining corporate status....
July 11, 2015 Case Laws Income Tax

On-money payment for purchase of immovable property - Though the assessee failed to discharge its onus by producing both the parties before the AO for examination and to....
July 10, 2015 Case Laws Service Tax

Maintainability of appeal - Delay in filing appeal - Since the appeal has been filed within one month of the actual date of receipt according to the CA, the appeal has......
July 10, 2015 Case Laws Service Tax

Job Work - chilling of milk does not amount to the activity of processing or manufacture falling under Business Auxiliary Service- AT
July 10, 2015 Case Laws Service Tax

Recovery of service tax - merely on issuance of show cause-cum-demand notice, the bank account could not have frozen and attached. More so, when the petitioner claims to....
July 10, 2015 Case Laws Central Excise

Denial of exemption claim - manufacturer cleared the exempted goods on payment of duty during the period in dispute - the erroneous payment of duty would not render the....
July 10, 2015 Case Laws Central Excise

Provisional assessment - no legitimate ground exists for the department to disallow the petitioner company to pay excise duty on provisional basis on the concerned goods....
July 10, 2015 Case Laws Central Excise

Valuation - Method of valuation - non-inclusion of profit marging in the assessable value of semi-finished goods cleared to their other unit - no demand being revenue......
July 10, 2015 Case Laws Central Excise

Transfer of Credit of SAD - Transfer of balance amount of credit to the new Unit especially when the sale is not unit-wise but the entire company was sold, is in......
July 10, 2015 Case Laws VAT and Sales Tax

Denial of exemption claim - sales tax exemption - non-maintenance of average production after the expiry of the benefit period inasmuch as it had drastically come down......
July 10, 2015 Case Laws Companies Law

Penalty u/s 15A(b) of the SEBI Act, 1992 - Non-disclosure of acquisition and/or sale of shares - the imposition of above said penalties can neither to be termed as......
July 10, 2015 Case Laws Companies Law

Resignation of Director - Company refused to accept the resignation - resignation will not relieve the petitioner from any liability if any, which he may have incurred.....
July 10, 2015 Case Laws Income Tax

Levy of Penalty - appellant's contention that there was no default in furnishing e-IDS returns has no force and is accordingly rejected. - The action of the Addl.......
July 10, 2015 Case Laws Income Tax

Penalty levied u/s. 271D and 271E - The assessee has filed affidavits of the lenders who are agriculturist to substantiate that they have advanced cash loan for the......
July 10, 2015 Case Laws Income Tax

TDS u/s 194I - payment made for use of property of the member of the Joint Venture (JV) - assured return - Not in the nature of rent - No TDS is required - AT
July 10, 2015 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - Non deduction of TDS - reimbursement of expenses do not consist the income of the recipient and the payments are not governed by the......
July 10, 2015 Case Laws Income Tax

Even after insertion of section 10(23AAB), the loss incurred from the pension fund like Jeevan Suraksha Fund had to be excluded while determining the actuarial valuation....
July 9, 2015 Case Laws Companies Law

Jurisdiction of SEBI under SEBI Act, 1992 in relation to Global Depository Receipts (GDRs) issued outside India - the exercise of jurisdiction by SEBI against the......

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