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Highlights / Annotations / Catch Notes For July of 2015

Home Highlights July July 2015 Year 2015

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Showing 351 to 400 of 427 Records

1 ....4 5 6 789

July 6, 2015 Case Laws Central Excise

Demand of interest - interest is chargeable on the differential duty paid through supplementary invoices raised by the appellants. - AT
July 6, 2015 Case Laws Central Excise

Duty demand on the Removal of remnant by appellant to the job worker - Merely because the waste and scrap so generated has been made dutiable when sold, it cannot be......
July 6, 2015 Case Laws Central Excise

Denial of MODVAT / CENVAT Credit - Department shall not deny the credit of specified duty whether or not such waste or refuse is exempt from whole of the duty of excise.....
July 6, 2015 Case Laws Customs

Penalty u/s 114A - allegation of mis-declaring that export product - availing the benefit of VKGUY - Appellant was holding a bonafide belief that the oil is extracted......
July 6, 2015 Case Laws Customs

Suspension of custodianship of CFS - illegal removal of seized goods due to failure on the part of custodian not ensuring safety and security of the seized goods kept......
July 6, 2015 Case Laws VAT and Sales Tax

Andhra Pradesh Sales Tax (Settlement of Disputes) Act, 2001 - in the absence of any specific provision for collection of interest on the amount settled, it is not open......
July 6, 2015 Case Laws Income Tax

TDS u/s 194J - Data Link transfer does not require any human intervention and charges received or paid on account of this is not fees for technical services as......
July 6, 2015 Case Laws Income Tax

Employee's Stock Option Scheme (ESOP) - the primary object of this exercise is not to raise share capital but to earn profit by securing the consistent and concentrated.....
July 6, 2015 Case Laws Income Tax

Unexplained investment - blank cheques found during the search - Though the AO is justified in entertaining doubt that the appellant is engaged in the business of money.....
July 6, 2015 Case Laws Income Tax

Income from salary - provision of accommodation at concessional rent - difference between the market rent and the rent actually paid by the assessee - no benefit......
July 6, 2015 Case Laws Income Tax

Registration as a Charitable Trust under Section 12A cancelled - merely on the ground that the case falls under first proviso to Section 2(15) of the Act , registration.....
July 6, 2015 Case Laws Income Tax

Transfer of capital asset to the developer in terms of section 2(47)(v) read with section 53A - there is nothing on record to prove that the developer was unwilling to......
July 6, 2015 Case Laws Income Tax

Eligibility for exemption u/s. 11 - Excessive remuneration/perquisites paid Director General - .There is no bar under the law that charitable trust or institutions......
July 6, 2015 Case Laws Income Tax

Addition u/s 68 - unexplained share capital /share premium - CIT(A) adopted wrong approach in allowing the appeal by holding that the A.O. had failed to point out......
July 4, 2015 Case Laws Service Tax

Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -.....
July 4, 2015 Case Laws Service Tax

Levy of penalty - entire amount of tax along with interest was paid as soon as pointed out - In the absence of indication of fraud, suppression etc. with intention to......
July 4, 2015 Case Laws Service Tax

Penalty u/s 76 - Even though there was no claim made earlier for application of Section 80, I find that this is a case where one of the partners even though was ignorant....
July 4, 2015 Case Laws Central Excise

Clandestine removal of goods - the cross-examination of person from whose premises these documents had been recovered was necessary, more so when the same had been......
July 4, 2015 Case Laws Central Excise

Denial of rebate claim on export of goods - whether payment of CESS would constitute duty and eligible for refund claim - Automobile Cess, Education Cess on Automobile......
July 4, 2015 Case Laws Customs

Valuation of goods - Old and used second hand imported monitors and computer parts - keeping in view the element of wiping out of profit in the interface of expenditure.....
July 4, 2015 Case Laws Income Tax

Penalty u/s 271(1(c) - With the omission of the expression ‘deliberately’, mens rea is no longer a prerequisite for imposition of penalty - penalty under Section......
July 4, 2015 Case Laws Income Tax

The satisfaction note is administratively approved by the DGIT (Investigation) who independently should also have reason to believe that the provisions of Section 132......
July 4, 2015 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - The tax paid on such undisclosed income has gone waste as no benefit out of such income has been availed by the assessee. - this is not a.....
July 4, 2015 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - the assessee has substantiated the manner in which the undisclosed income was derived and the immunity provided u/s.271AAA(2) are applicable. - AT
July 4, 2015 Case Laws Income Tax

Expenditure paid to Pune Municipal Corporation(PMC) for regularizing the excess area constructed for a building called "MODI MALL" - Is in the nature of penalty - not......
July 4, 2015 Case Laws Income Tax

Allowance of depreciation at 50% - Only because the inauguration took place in October, 2007 that cannot be a sole criteria to deny assessee’s claim of depreciation at......
July 4, 2015 Case Laws Income Tax

Addition made u/s 145A - adjustment of closing stock value with Excise duty amount - Compliance of provisions of sec. 145A in part only, would give misleading result. - AT
July 4, 2015 Case Laws Income Tax

Addition on account of interest income - The interest income was diverted at source. It was not assessable in its hands. So the income did not belong to the assessee,......
July 4, 2015 Case Laws Income Tax

Service PE in India - India Singapore DTAA - Service PE or Not - the threshold of the time limit as calculated by the AO from the date of signing of agreement cannot be....
July 4, 2015 Case Laws Income Tax

Addition towards the notional interest - Onus is on the Revenue to prove that the assessee has earned the income. On the contrary, onus is on the assessee when the......
July 4, 2015 Case Laws Income Tax

There is no dispute that the assessee has under priced its services to AE’s and therefore made transfer pricing adjustment suo moto. This peculiar conduct of the......
July 4, 2015 Case Laws Income Tax

TDS on payment made for Internet services i.e. leased line benefits/broadband services - the expression 'technical service' would have reference to only technical......
July 3, 2015 Case Laws Service Tax

Reimbursement of expenses - reimbursable expenses received by the assessee need not be added to the taxable value relating to clearing and forwarding agency - AT
July 3, 2015 Case Laws Service Tax

In the wake of the fact that even the Government acknowledged the existence of confusion/ambiguity with regard to the coverage of management, maintenance and repair of......
July 3, 2015 Case Laws Central Excise

Classification of car air-conditioning kit - if a kit and compressor are sold in a singular invoice or in one pricing, it will go out of item no.8 and duty will be paid....
July 3, 2015 Case Laws Customs

Appeal before Commissioner (Appeals) - period of limitation - Post Master's report came favorable to the appellant. - However, the acknowledgement card would show the......
July 3, 2015 Case Laws Customs

Extension of installation period - import of capital goods for appellant's pollution control treatment plant - the fact that this is a huge plant can be considered as......
July 3, 2015 Case Laws Companies Law

Allegedly transfer of shares - Right to transfer the shares - Non compliance with section 108 of the Companies Act, 1956 - company cannot be faulted for non......
July 3, 2015 Case Laws Income Tax

Taxability of Amounts paid by the ONGC to the non-resident assessees /foreign companies for providing various services in connection with prospecting, extraction or......
July 3, 2015 Case Laws Income Tax

The repository of the power i.e. Central Government, had consciously chosen to grant exemption in one particular field i.e. foreign companies covered by sub-section 2(a)....
July 3, 2015 Case Laws Income Tax

Registration u/s 12AA(3) withdrawn - genuineness of purchase of software or mere accommodation entry - CIT has not brought on record any materials that the activities......
July 3, 2015 Case Laws Income Tax

Whether the provisions of section 292BB of the act come to the rescue of the department, even when the notice u/s 143(2) of the Act is not issued within the stipulated......
July 3, 2015 Case Laws Income Tax

Valuation of the property - registered valuer report more acceptable, since the estimate of the DVO is based only on one method of valuation, where as we find that the......
July 3, 2015 Case Laws Income Tax

Registration of the trust granted u/s. 12AA withdrawn - even when some of the objects may be hit by the first proviso to Section 2(15) and the assessee's receipts from......
July 3, 2015 Case Laws Income Tax

Levy of penalty u/s.271(1)(c) - disallowance of depreciation as assets were not put to use for the purpose of running business activity in the years under consideration.....
July 3, 2015 Case Laws Income Tax

Eligibility exemption u/s.54B with regard to the on money received on sale of agriculture land - undisclosed income of the block period - assessee is entitled for......
July 3, 2015 Case Laws Income Tax

Revision u/s 263 - order has been passed by the Ld. CIT under section 263 without considering the explanation offered by the assessee and without applying his mind. In......
July 2, 2015 Case Laws Service Tax

Interest of delayed refund claim - liability of the Revenue to pay interest under Section 11BB of the Central Excise Act commences from the date of expiry of three......
July 2, 2015 Case Laws Service Tax

Refund of Service tax on vehicle registration charges - any refund claim arises as a consequence to the application of the provisions of Finance Act,1994 ought to be in.....
July 2, 2015 Case Laws Service Tax

Services of Manpower on cost sharing basis to group companies - Service Tax liability for import of Intellectual Property Rights - matter requires reconsideration - remanded back - AT

1 ....4 5 6 789

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES

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