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Highlights / Annotations / Catch Notes For July of 2015

Home Highlights July July 2015 Year 2015

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Showing 401 to 427 of 427 Records

1 ....5 6 7 89

July 2, 2015 Case Laws Central Excise

Denial of SSI Exemption - Valuation u/s 4A - Admittedly an automobile or a taxi can operate without even fixing the fair meters. In such a scenario, they cannot be......
July 2, 2015 Case Laws Central Excise

Cenvat credit - failure to maintain separate accounts - Since the appellants have reversed the entire amount of credit attributable to exempted goods and the omissions......
July 2, 2015 Case Laws Customs

Extension of warehousing period - In view of the specific provisions in the Section 72, once extension of time sought for storing goods in the warehouse is refused, the.....
July 2, 2015 Case Laws Income Tax

Adjustment of Refund with the demand without proper information to assessee - One cannot brush aside a primordial fact that ingredients of Section 245 of the Income Tax.....
July 2, 2015 Case Laws Income Tax

Competence of valuer - In fact this valuer should never be appointed as a valuer. He do not know ABC of the valuation at all. There ought to be a Cost Accountant along......
July 2, 2015 Case Laws Income Tax

Liability to deduction of TDS under Section 194(A) - whether the chit dividend paid by the assessee to its customers would not amount to interest as defined under......
July 2, 2015 Case Laws Income Tax

Undisclosed income - addition based on information found on the computer during search - presumption u/s 292C - the law is well settled that the presumption is rebuttable. - AT
July 2, 2015 Case Laws Income Tax

TDS as per provisions of section 194I (Rent) or S. 194C (Payment to Contractors) - payments on the basis of sharing of revenue would not come under the purview of section 194 I - AT
July 2, 2015 Case Laws Income Tax

Revision u/s 263 - The order passed by CIT is illegal without jurisdiction on these issues. - if such type of order is sustained then this will permit the illegality to....
July 2, 2015 Case Laws Income Tax

Income received after dissolution of firm - the amount was assessable in the hands of the assessee-firm in the year of receipt despite dissolution and discontinuance of....
July 2, 2015 Case Laws Income Tax

Amount received by the assessee as a consideration for transfer/assignment of trade mark to the assignee is in the nature of capital receipt and to be taxed as capital......
July 2, 2015 Case Laws Income Tax

Transfer pricing adjustment - primary responsibility to bench mark the transactions with comparable cases - the certificate issued by the auditors only spell out the......
July 2, 2015 Case Laws Income Tax

Deduction u/s 80HHBA - the direction for allowing the deduction u/s 80HHBA of the Act on the interest received by the assessee on the claims settled by the DRB during......
July 2, 2015 Case Laws Income Tax

Accrual of interest income - the directions with regard to the prudential norms issued by the Reserve Bank of India are equally applicable to the assessee as it is......
July 1, 2015 Case Laws Service Tax

Cenvat credit on free service provided to customers - the service provided by authorized service station has become input service for the appellant and appellant is......
July 1, 2015 Case Laws Central Excise

Confirmation of excise duty by invoking longer period of limitation, without going into the legal issue as to whether the activity amount to manufacture or not, would......
July 1, 2015 Case Laws Customs

Rejection of refund claim - Assessment of liquid cargo - The law as it exists clearly lays down that the value on which duty is payable will be the value of goods......
July 1, 2015 Case Laws Customs

Revocation of CHA license - Subletting of license - Charge of subletting stands not proved. - appellant is out of business from last more than three years and the said......
July 1, 2015 Case Laws Income Tax

Addition made under Section 41(1) - creditors outstanding for more than three years in the books of respondent-assessee - The settled position in law is that showing......
July 1, 2015 Case Laws Income Tax

Extension of stay of demand beyond the period of 365 days - on expiry of every 180 days, the appellant / assessee is required to make an application to extend stay......
July 1, 2015 Case Laws Income Tax

Unapproved sundry creditors - credit purchases are nothing but expenditure and if sundry credits are not proved by the assessee addition can be made by the assessing......
July 1, 2015 Case Laws Income Tax

Waiver of the interest charged under Sections 234B and 234C - Since the matter is pending before this Court from 8.4.2008, the petitioner shall be absolved from the......
July 1, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - unaccounted donations - there was no explanation at the end of assessee for not showing these donations as its income in the original......
July 1, 2015 Case Laws Income Tax

Powers of the Commissioner while dealing with penalty appeal are restricted to the penalty proceedings only. He may confirm or cancel the imposition of penalty. He may......
July 1, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition on account of undisclosed business income - In the instant case the assessee himself agreed for surrender, so it was a good case to make....
July 1, 2015 Case Laws Income Tax

MAT - Book Adjustments - assessee that brought forward business losses and depreciation of the merging companies is a part of the brought forward business loss and......
July 1, 2015 Case Laws Income Tax

TPA - The CUP method is not the most appropriate method in the case of the assessee since suitable adjustments are not possible to be made in respect of the above......

1 ....5 6 7 89

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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...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

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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