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Highlights / Annotations / Catch Notes For July of 2015

Home Highlights July July 2015 Year 2015

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Showing 301 to 350 of 427 Records

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July 9, 2015 Case Laws Service Tax

Extension of stay order - stay orders are in force beyond 7.8.2014 - there is no need for filing any further applications for extension of the orders granting stay......
July 9, 2015 Case Laws Service Tax

Penalty under Section 76, 77 & 78 - earlier Injunction was received from court in respect to demand of tax - it is a fit case to invoke Section 80 of the Act, 1994 and.....
July 9, 2015 Case Laws Service Tax

Input services - cenvat credit in respect of services of certification of pollution level is admissible, even though the service in the hands of service provider is not.....
July 9, 2015 Case Laws Central Excise

Valuation of goods in the hands of Job Worker - principal manufacturer is not discharging excise duty liability - provisions of Rule 10A would not apply to job worker......
July 9, 2015 Case Laws Service Tax

Mandatory pre-deposit - Petitioner would not be justified in urging that the amended provisions of Section 35F(1) of the Act would not apply merely on the ground that......
July 9, 2015 Case Laws Central Excise

Condonation of delay - delay in filing an appeal before Commissioner (Appeals) - limitation provided under section 35 of the Act cannot be condoned in filing the appeal....
July 9, 2015 Case Laws Central Excise

Effective Date of beneficiary provisions - whether should be retrospective - once the co-relation could not be established, then the Petitioners derive no benefit of......
July 9, 2015 Case Laws Customs

Waiver of pre deposit - Once the case is arguable and the Tribunal is required to consider several grounds and indepth, then we do not see justification for imposition.....
July 9, 2015 Case Laws VAT and Sales Tax

Denial of refund claim - Bar of limitation - Even on belated production of statutory forms (‘C’ Forms and ‘H’ Forms), the statutory authority is bound to take into......
July 9, 2015 Case Laws Income Tax

Validity of reopening of assessment - payment of purchase price in excess to the SMP - there must be some further inquiry and/or tangible material with the AO - notices....
July 9, 2015 Case Laws Income Tax

Disallowance of expenditure - commission paid for doing liaisoning work to get the contract - we have not been shown any law, under which, the commission paid was......
July 9, 2015 Case Laws Income Tax

The ld. CIT(A) confirmed the addition of ₹ 1 lac on estimated basis when commission payments are specified amount, the CIT(A) should have confirmed the whole......
July 9, 2015 Case Laws Income Tax

Profit from sale of flat - treated as income from capital gain OR business income - The assessee has not incurred any expenses towards construction of building nor it......
July 9, 2015 Case Laws Income Tax

Transactions of purchase and sales of shares - In the year under consideration the assessee has carried out repetitive transactions in the same script as well as same......
July 9, 2015 Case Laws Income Tax

Assessee had failed to pay tax due on the income returned at the time of filing the return or even before filing of appeal or even at the time when appeal was heard by......
July 9, 2015 Case Laws Income Tax

Disallowance of cost of construction - Since only provisions of 40A(3) are invoked, there is no question of treating the expenditure as 'non-genuine' as no amount was......
July 9, 2015 Case Laws Income Tax

Disallowance under Section 14A - it is mandatory for the AO to adopt the method prescribed in Rule 8D(2) - CIT(Appeals) is not justified in accepting the ad hoc......
July 8, 2015 Case Laws Service Tax

Valuation - Service tax on the amount of scholarship / fee discounts / fee concessions given to certain students - Deduction from assessable value - what is relevant is.....
July 8, 2015 Case Laws Service Tax

Waiver of pre deposit - appellants have already paid 10% duty while filing this appeal before this Tribunal. Therefore, it is treated that this 10% duty would be......
July 8, 2015 Case Laws Central Excise

Reversal of CENVAT Credit - leasing out the power plant with ancillary equipments to KPPL without removing the capital goods - There is no removal of goods under cover......
July 8, 2015 Case Laws Central Excise

Invocation of extended period of limitation - The plea of the appellant is that if there is no suppression post August, 1996, no extended period could be invoked post......
July 8, 2015 Case Laws Central Excise

Non Reversal of CENVAT Credit on Closure of factory - appellants have closed down their Lead plant in July 1999 and dismantled the same in December 2003 and have not......
July 8, 2015 Case Laws Customs

Waiver of pre deposit - Classification of import - bituminous coal or steam coal - Held that:- First, this bench on in the case of Mohit Minerals Pvt. Ltd, has taken a......
July 8, 2015 Case Laws VAT and Sales Tax

Penalty u/s 53 - Karnataka VAT - Once statutory contravention is established, then section 53(12) is attracted which provides for levy of penalty - presence of Mens Rea....
July 8, 2015 Case Laws Companies Law

Jurisdiction of High Court - Infringement of the Trademark / Copyright - No doubt about it that a suit can be filed by the plaintiff at a place where he is residing or......
July 8, 2015 Case Laws Companies Law

Penalty under Section 15A(b) of the SEBI Act - Having failed to make yearly disclosures year after year from 1998, appellants cannot escape penal liability merely......
July 8, 2015 Case Laws Indian Laws

Validity of Arbitral award - whether the appellant is liable to pay interest to the respondent though there was a provision in the contract that no interest should be......
July 8, 2015 Case Laws Income Tax

Profits arising from purchase and sale of shares - The principal business of the assessee was granting of loans and advances. - assessee’s income was not assessable as......
July 8, 2015 Case Laws Income Tax

Addition of repairs for excavation of pond, purchase of wood shaft, ply, Burma teak wood, tiles etc. - revenue v/s capital expenditure - the impugned repair expenditure.....
July 8, 2015 Case Laws Income Tax

There no rationale in treating the amount of depreciation on cars as for personal use, when admittedly these have been provided to employees. A company is a separate......
July 8, 2015 Case Laws Income Tax

Transfer pricing adjustment - as per the above amendment, it is clear that the +/- 5% variation is only to justify the price charged for international transactions and......
July 8, 2015 Case Laws Income Tax

Reopening of assessment - the revised claim represents, by the assessee’s own admission, the correct claim of depreciation. Whether legally permissible or not, the AO is....
July 7, 2015 Circulars Service Tax

Guidelines regarding detailed scrutiny of Service Tax Returns (ST-3) w.e.f. 01/08/2015. - Circular
July 7, 2015 Circulars Service Tax

Instructions regarding maintenance of Records in Electronic Form and authentication of records by Digital Signature–manner of verification-reg. - Order-Instruction
July 7, 2015 Case Laws Service Tax

Import of Commission agent service - Applicability of Section 66A - mere act of reimbursement per se would not justify the contention of Revenue that the same was......
July 7, 2015 Case Laws Service Tax

Valuation - Inclusion of warehousing charges and other reimbursables - mere act of reimbursement per se would not justify the contention of Revenue that the same was......
July 7, 2015 Case Laws Service Tax

The appellant is entitled to avail, Cenvat credit for the insurance premium paid in respect of group insurance/insurance of employees including retired......
July 7, 2015 Case Laws Service Tax

Refund of accumulated Cenvat credit - documents are not in the name of the appellant - appellant has taken credit on the basis of invoices issued by ISD and therefore......
July 7, 2015 Case Laws Central Excise

Marketability of product - mixture of graphite and clay - there is no evidence whatsoever that the mixture of graphite and clay is at all marketable. - AT
July 7, 2015 Case Laws Central Excise

Exemption under Notification No. 63/95-CE dated 16.03.1995 - Goods supplied to defence - as is seen from the certificate, the person signing the same is holding the rank....
July 7, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Non maintenance of separate accounts - 100% EOU - goods supplied against ICB - the Review order passed by two senior Chief Commissioners is an.....
July 7, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Bogus invoices - appellant produced documents that M/s. Annapurna was in existence during the material period as established by their invoices.....
July 7, 2015 Case Laws Customs

Valuation of goods - Enhancement in value of goods - even the second time, the adjudicating authority failed the requirement of passing a speaking order complying with......
July 7, 2015 Case Laws VAT and Sales Tax

The VAT, at the rate prescribed in Section 4(7)(d) of APVAT, must be paid on the entire consideration, and not merely on the consideration reflected in the registered......
July 7, 2015 Case Laws Income Tax

Sale of baggasses at lower rate than market rate to tis sister concern - No material to record finding that market price of baggasse was ₹ 18/- throughout the year....
July 7, 2015 Case Laws Income Tax

Credit of additional TDS - assessee did not file such certificates within prescribed period of two years but filed these before the assessment was completed - credit allowed - AT
July 7, 2015 Case Laws Income Tax

Transfer pricing adjustment - interest rate charged by the assessee in the international transactions was much higher than the LIBOR rates - interest charged in the loan....
July 7, 2015 Case Laws Income Tax

Entitlement to exemption u/s 11 - there is no change in the aims and objects of assessee in the impugned AY and the activities of assessee over the years remains the......
July 6, 2015 Case Laws Service Tax

Service Tax on lease of land for 99 years - whether in nature of Renting of Immovable Property or sale - prima facie service tax is leviable since it is not sale per se. - AT
July 6, 2015 Circulars Income Tax

Clarifications on scope and the procedure to be followed for tax compliance for Undisclosed Foreign Income and Assets in Question and Answer form. - Circular

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Latest Circulars

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

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