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Highlights / Annotations / Catch Notes For July

Home Highlights July

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1 ....92 93 94 959697 98 99 100........ 129

July 30, 2015 Case Laws Income Tax

Diversion of income by overriding title - payment to expartners or spouses of deceased partners - amount was a prior and overriding charge on the receipts of the firm in....
July 30, 2015 Case Laws Income Tax

Tax Audit - Determination of turnover for the purpose of section 44AB - assessee was having bona fide belief that his case is not liable to audit of the books as the......
July 30, 2015 Case Laws Income Tax

Capital gain - Valuation of property - stamp valuation u/s 50C - if any variation in valuation came on account of final decision of Additional Collector (Stamp), can be....
July 29, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,......
July 29, 2015 Case Laws Service Tax

Penalty u/s 76, 77 & 78 - non-payment of service tax due to financial hardship - there was a reasonable cause and the case of the Appellant is covered by the provisions.....
July 29, 2015 Case Laws Service Tax

CENVAT Credit - If service tax has been paid by the service provider and service receiver is eligible for the credit, it is not the responsibility of the service......
July 29, 2015 Case Laws Central Excise

Denial of refund claim - period of limitation - if the appellant was disputing the levy of duty and was agitating that no duty was payable and that payment was being......
July 29, 2015 Case Laws Central Excise

Invocation of extended period of limitation - relevant date u/s 11A - date of knowledge or the date of discovery of the fraud by the Revenue is neither determinative nor....
July 29, 2015 Case Laws Income Tax

Penalty levied under Sec.271C - Ignorance of law, it is trite, is no excuse in law and if that be so, ignorance of law cannot also be a reasonable cause as contemplated....
July 29, 2015 Case Laws Income Tax

Claim of registration under Section 12A - The question of assessing the activities of the Trust would arise only after the Trust is registered and carries on the......
July 29, 2015 Case Laws Income Tax

Reopening of assessment - On issuance of show cause notice by the DRI, the AO has formed an opinion about there being escapement of income of the assessee chargeable to.....
July 29, 2015 Case Laws Income Tax

The properties acquired by the assessee during the year were being used for the purpose of business and, therefore, the assessee was entitled for the depreciation, and......
July 29, 2015 Case Laws Income Tax

Chargeability of interest income - interest received in the period prior to commencement of business was in the nature of capital receipt and hence was required to be......
July 29, 2015 Case Laws Income Tax

Disallowance of expenses - The only ground on which the AO has disallowed is that at the time of inspection, very few of the employees of the contractor were present at.....
July 29, 2015 Case Laws Income Tax

Short deduction of TDS from salary u/s 192 - Disallowance of deduction u/s 80C - The contribution made by the employees is to be treated as contribution to Government......
July 29, 2015 Case Laws Income Tax

Depreciation @ 15% on the electrical installations and further additional depreciation of 10% - electrical installation was to be treated as part of plant and machinery.....
July 29, 2015 Case Laws Income Tax

Revision u/s 263 by CIT(A) - regarding service tax issue - there is no query as to whether the service tax payment is allowable expenditure or not because the receipt......
July 29, 2015 Case Laws Income Tax

The order passed by the AO u/s 143(3) making addition by applying wrongly the peak redit theory without enquiring in to all the relevant aspects was erroneous as well as....
July 29, 2015 Case Laws Income Tax

Speculative transaction - Section 43 r.w.s. 73 - if the derivative transaction is in excess of export turnover, then that loss suffered in respect of that portion of......
July 29, 2015 Case Laws Income Tax

Deduction claimed u/s.80IA - turbine division - generation of power unit is separate and distinct undertaking for which separate approval was obtained and it cannot be......
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

1 ....92 93 94 959697 98 99 100........ 129

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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