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Highlights / Annotations / Catch Notes For July of 2015

Home Highlights July July 2015 Year 2015

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Showing 51 to 100 of 427 Records

123 4 5 6........ 9

July 29, 2015 Case Laws Income Tax

Accrual of income - it cannot be said that income has actually accrued to the assessee in one year even though it might have received it in one year. Mere receipt does.....
July 28, 2015 Circulars Income Tax

Extension of due date of filing Return of wealth for A.Y, 2015-16-clarification - Order-Instruction
July 28, 2015 Case Laws Service Tax

CENVAT Credit - input services - inclusion part - Credit availed on Civil Construction service - If, the said services were not covered by Rule 2(l), it would not have......
July 28, 2015 Case Laws Service Tax

Appellants have also approached the Authority for Advance Ruling (AAR) who has held against the appellant - The Tribunal's decisions shall be applicable to the disputed....
July 28, 2015 Case Laws Customs

Penalty under Section 112(a) of the Customs Act, 1962 - The importer never filed any Bill of Entry declaring the value and other particulars of the goods. Hence it is......
July 28, 2015 Case Laws Customs

Revocation of CHA License - forfeiture of the security deposit - A case of sub-letting of licence by CHA, obtaining Customs pass for non-employees, removal of goods......
July 28, 2015 Case Laws Income Tax

Liability to deduct TDS for the payments made to subcontractors u/s 194C - The Tribunal found that there is no subcontract or relationship of a subcontractor emerging......
July 28, 2015 Case Laws Income Tax

Denial of exemption u/s 11 - it is not possible to accept that grant of exemption to the Assessee for the past several decades was palpably erroneous and successive AOs.....
July 28, 2015 Case Laws Income Tax

In view of Article 26 of DTAA between USA and India, since no TDS is required to be made in case of sale of immovable properties within India, therefore, an assessee......
July 28, 2015 Case Laws Income Tax

Disallowance of provision made for a loss on account of a firm purchase contract - the principle of prudence as not being applicable to losses which arise or have their....
July 28, 2015 Case Laws Income Tax

Default u/s 206C(6A) - short collection of tax at source (TCS) - goods for use in manufacturing, processing or producing articles or things. - The point of reference is.....
July 28, 2015 Case Laws Income Tax

Eligibility for deduction u/s. 80 IC - whether milk is an item of production eligible for deduction? - CIT(A) allowed claim - profit derived from production of milk is......
July 27, 2015 Case Laws Central Excise

Classification - Manufacture of Pulp from the waste of jute bags or gunny bags - Revenue could not point out to a single dictionary or could take us through any......
July 27, 2015 Case Laws Central Excise

Condonation of delay - Order served on unauthorised person who was a ‘Kitchen boy’ employed on daily wages - Order must be tendered on the concerned person or his......
July 27, 2015 Case Laws Central Excise

Condonation of delay - Revenue appeal - eight days delay in issue of the review order under Section 35-E(1) by the Committee of Chief Commissioners - Full Bench......
July 27, 2015 Case Laws Central Excise

Valuation - Captive consumption - Whether the provision of Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975 are applicable to the case at hand or not - ......
July 27, 2015 Case Laws VAT and Sales Tax

Partial exemption scheme - to increase inter-State sales and decrease the quantum of branch transfers - constitutional validity of Sections 26 and 82(3) of the......
July 27, 2015 Case Laws Service Tax

Tribunal's order granting conditional stay has been complied with albeit belatedly - Tribunal could not have dismissed the appeal preferred by the assessees without......
July 27, 2015 Case Laws Service Tax

Denial of Refund claim - Unjust enrichment - The Assistant Commissioner while dealing with the application for refund was not justified in sitting in judgment over the......
July 27, 2015 Case Laws Service Tax

Business Auxiliary service - service being rendered by the assessee for the Transport Department under the Motor Vehicle Act - Not liable to service tax as BAS - HC
July 27, 2015 Case Laws Service Tax

Cenvat Credit - Trading activity - trading became an exempted service only after 1.4.2011 (deemed). Therefore during the relevant period, the appellant was required to......
July 27, 2015 Case Laws Service Tax

Repair work of shop floor in the Ordinance factory owned and control by the Government of India, Ministry of Defense, does not qualify under the category of 'commerce or....
July 27, 2015 Case Laws Income Tax

Taxability of the receipts by a cooperative housing society from a portion of sale consideration received by its member at the time of transfer of the plot - Addition on....
July 27, 2015 Case Laws Income Tax

Disallowing the claim u/s. 80IC - The same business was continued but only a part was shifted to Kala Amb. Therefore, it is a reconstruction of the existing business and....
July 27, 2015 Case Laws Income Tax

Remuneration paid to director - Since there is no evidence that he has rendered any services to the assessee company, we are of the view that no remuneration can be......
July 27, 2015 Case Laws Income Tax

Disallowance of repayment of gold loan to SBI - As the payment has to be made by assessee company on the basis of market value of the gold on the date of closure of......
July 27, 2015 Case Laws Income Tax

Since AO has not conclusively proved the fact that there is an arrangement between assessee and its AE by which the transactions were so arranged as to produce more than....
July 27, 2015 Case Laws Income Tax

Disallowance of donation given to flood victim collected from the employees’ salaries - The assessee has not claimed any deduction as such from its business profit, the.....
July 27, 2015 Case Laws Income Tax

The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust had incurred expenditure on religious......
July 25, 2015 Notifications Income Tax

Cost Inflation Index for the FY 2015-16 is 1081 - Amendment in Notification Number S.O. 709(E), dated the 20th August, 1998 - Notification
July 25, 2015 Case Laws Service Tax

Computerized Reservation System (CRS) - at prima facie stage, Tribunal should not have rendered any conclusion and particularly that the service rendered by the Assessee....
July 25, 2015 Case Laws Service Tax

Whether franchiser is required to pay service tax on the sale of various proprietary items such as pizza dough as also cheese, etc. when the same are being sold by him......
July 25, 2015 Case Laws Customs

Denial of duty drawback claim - consideration not received - When the export transaction fails in the sense that there is no accrual of foreign exchange from the......
July 25, 2015 Case Laws Customs

Fraudulent claim of undue DEPB benefits - adjudicating authority should have given copy of the overseas inquiry conducted by the department, if any, so that the......
July 25, 2015 Case Laws Customs

Suspension of Customs House Broker License - The impugned order dated 03.3.2015 under Regulation 19(2) was issued after about five and half months in a wrong premises......
July 25, 2015 Case Laws Income Tax

Penalty u/s 271D and u/s 271E - accepting and repayment of loan in cash in excess of ₹ 20,000/- section 269SS and section 269T - The appellant has not explained....
July 25, 2015 Case Laws Income Tax

If the assessee is, otherwise, entitled to a claim of deduction but due to his ignorance or for some other reason could not claim the same in the return of income, but......
July 25, 2015 Case Laws Income Tax

TDS liability u/s 195 - consideration paid by the assessee for purchasing of embedded software was to be treated as consideration for supply of goods and therefore, the.....
July 25, 2015 Case Laws Income Tax

Treating the agreement for sale of land as sales - transfer of immovable property was considered to have taken place upon conveyancing and not the date of agreement of sale. - AT
July 25, 2015 Case Laws Income Tax

Addition u/s 41(1) - no deduction/allowance has been made in respect of loss, exp/liability in the assessment year or in any earlier years, cessation of such liability.....
July 25, 2015 Case Laws Income Tax

Remission of loan liability - waiver of the loan amount was a capital receipt not taxable as business income of the assessee - AT
July 25, 2015 Case Laws Income Tax

Assessee is entitled to the claim of depreciation i/s 32 on the gas sweetening plant which was kept ready for use during the entire previous year, though not actually......
July 25, 2015 Case Laws Income Tax

Exemption u/s 54F - Capital gain - joint development agreement - assessee are eligible for exemption even though multiple flats were allotted to them in lieu of cost of.....
July 25, 2015 Case Laws Income Tax

Minimum Alternate Tax (MAT) on SEZ units - provisions of section 115JB shall not apply to the income accrued or arisen on or after 1.4.2005 from any business carried on,....
July 25, 2015 Case Laws Income Tax

Addition on written back liability - there cannot be cessation of liability twice - when the assessee has offered impugned liability to tax in AY 2013- 14 and tax has......
July 24, 2015 Case Laws Service Tax

Valuation - it is the Board itself that charges or recovers wharfage charges from the licensee - UCL and does not authorize UCL to recover such charges from other......
July 24, 2015 Case Laws Service Tax

CENVAT Credit - Capital goods used to provide output services - applicant is eligible to Cenvat credit of Central Excise duty paid by the manufacturer on pipes and......
July 24, 2015 Case Laws Service Tax

CENVAT Credit - Applicant is eligible to avail Cenvat Credit of the Service Tax that would be paid by the EPC Contractor/other construction contractors and other service....
July 24, 2015 Case Laws Service Tax

The role of the Tribunal is, limited to only ascertaining as to whether or not the Committee of Commissioners (comprising of duly authorised officers) has taken a......
July 24, 2015 Case Laws Service Tax

Benefit of ab initio exemption - SEZ units - Notification No.12 of 2013 - Mere issuance of Form A2 would not absolve the petitioner unit of its liability to pay the......

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