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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 4851 to 4900 of 6408 Records

1 ....94 95 96 979899 100 101 102........ 129

July 22, 2015 Case Laws Income Tax

Disallowance u/s 40A(2) - with regard to the transaction between the relatives and associates is concerned, the same shall be treated as bona fide case unless the......
July 22, 2015 Case Laws Income Tax

Disallowances u/s.40(a)(i) and u/s.40(a)(ia) - if there is short deduction of TDS then the payment cannot be disallowed as short deduction is different from no deduction of TDS. - AT
July 22, 2015 Circulars Central Excise

Trade Notice Number 03/2015 withdrawn - earlier, manufactures directed by the commissioner CE to declare stock of the inputs/finished goods and to get registered......
July 22, 2015 Circulars Central Excise

Instructions regarding Detailed Scrutiny of Central Excise Returns-reg. - Circular
July 22, 2015 Circulars Central Excise

Domestically manufactured goods covered under notifications/entries of 30/2004, 1/2011 and 12/2001 continue to be exempt from excise duty or subject to concessional rate....
July 22, 2015 Case Laws Income Tax

TDS u/s 194C - The 14 persons supplied the labourers to the assessee issued bills/vouchers in respect of labourers supplied on the basis of man-days and charged......
July 22, 2015 Case Laws Income Tax

Addition on account of bogus purchases - It was for the assessee to explain as to how the payments are genuine and they were made to the supplier. No such assertions......
July 22, 2015 Case Laws Income Tax

Addition of expenses as penal in nature - forfeiture of the Bank Guarantee - it was related to the business activities of the assessee and was revenue in nature, expenses allowed - AT
July 22, 2015 Case Laws Income Tax

Computation of deduction u/s 10A - it would not be possible to say that the suo-motu disallowance of any expenditure (which has already resulted in out go of money)......
July 21, 2015 Circulars Central Excise

Textile goods - manufactures have been directed by the commissioner of central excise to declare the stock of the inputs and finished goods and to get registered themselves
July 21, 2015 Case Laws Service Tax

Penalty u/s 78 - the appellant paid the entire amount of service tax before it was detected by the department and the interest was also paid by the appellant as soon as....
July 21, 2015 Case Laws Service Tax

CENVAT Credit - input service - the service of private placement of shares for raising capital is an input service and credit on the service is to be allowed - AT
July 21, 2015 Case Laws Service Tax

When one of senior officer of the department is dropping the demand by adopting a particular interpretation of provision of law, the assessee cannot be held guilty of......
July 21, 2015 Case Laws Service Tax

The proprietary unit and the proprietor are required to be treated as one and the same. In that scenario also if Ashish Bhattacharya is not an architect, his proprietary....
July 21, 2015 Case Laws Central Excise

Extension of stay order - tribunal has no power to extend stay beyond the period of 365 days - Discretionary power vests with the HC - Article 226 of the Constitution - HC
July 21, 2015 Case Laws Central Excise

Classification of goods - Classification as shampoo or ayurvedic liquid soap - Deliberate suppression of production and clearance of excisable goods - tribunal has......
July 21, 2015 Case Laws Central Excise

Tribunal should have examined the cause given for recalling the order and not the other issues which as a matter of fact are extraneous for examining the application for....
July 21, 2015 Case Laws Income Tax

TDS - The assessees simply hired the vehicles on payment of hire charges and provided the same to the contractee companies in pursuance of contract agreement - TDS is......
July 21, 2015 Case Laws Income Tax

Conversion of survey under Section 133A into a search under Section 132 - pursuant to the survey and the undisclosed cash and unexplained entries found, steps to convert....
July 21, 2015 Case Laws Income Tax

Amount of excess stock would fall under the definition of income as per Section 14 of the Act and therefore, the assessee would be entitled for the set off under proviso....
July 21, 2015 Case Laws Income Tax

TDS - Royalty - transaction is in the nature of the sale of world negative rights on perpetual and permanent basis and the provisions of section 194J are not applicable.....
July 21, 2015 Case Laws Income Tax

Deduction u/s 80IA - generation of power unit is separate and distinct undertaking for which separate approval was obtained and recognised by the IREDA and it cannot be.....
July 20, 2015 Case Laws Service Tax

Busines Auxiliary Service - individuals cannot be subjected to service tax under Business Auxiliary Services upto 1/5/2006 - Post 1/5/2006, liability of the appellant to....
July 20, 2015 Case Laws Service Tax

Benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - they also buy the magazines and provide it to the customers at actual cost. This is not actually a service......
July 20, 2015 Case Laws Service Tax

Construction of Complex Service Works contract service - after 01.06.2007 also individual flats cannot be considered as service rendered under ‘Works Contract Service' -....
July 20, 2015 Case Laws Service Tax

Packaging services - Assessee provide packaging service to fertilizer manufactured by other company - appellant being a manufacturer is doing the packaging activity, not....
July 20, 2015 Case Laws Central Excise

Eligibility to CENVAT Credit - a diary recovered from the broker and few statements alone cannot be made the basis for denying CENVAT Credit to the Appellant in the......
July 20, 2015 Case Laws Central Excise

Remission of duty - goods have been destroyed in an accidental fire - The finding recorded by the Tribunal that the appellant has not proved that the insurance claim......
July 20, 2015 Case Laws Central Excise

MODVAT Credit - Capital goods - Captive consumption - The situation might have been different had the Revenue succeeded in establishing that the electricity generated by....
July 20, 2015 Case Laws Income Tax

TDS - the assessee’s case has been that, it is not rented any crane/Forklift albeit it engages the services of crane operators/contractors for loading/unloading of goods....
July 20, 2015 Case Laws Income Tax

Levy of interest u/s 201(1A) - failure to deduct TDS - ‘long term capital gain’ referred to in section 115E(a) will only apply to certain transactions as specified......
July 20, 2015 Case Laws Income Tax

Exemption U/s.11A - whether the assessee’s activities were in the nature of “advancement of general public utility” being printing and sale of books, magazines,......
July 20, 2015 Case Laws Income Tax

Entitlement to claim of exemption u/s.10(23C) (iiiab) - Neither any donor nor the Assessing Officer has lodged any complain before Government authorities for violation......
July 20, 2015 Articles Central Excise

Textile Goods / others goods Exempt Provided the Inputs are Duty paid and No CENVAT Credit availed - CBEC to issue clarification to avoid unwanted Litigation
July 20, 2015 Case Laws Income Tax

Eligibility for exemption u/s. 54EC - there was no question of denying exemption to the assessee u/s. 54EC on the premise that assessee took a loan from Tallam Textiles.....
July 20, 2015 Case Laws Income Tax

Bad debts - provision for bad debts which is not credited to the accounts of the debtors and thus written off cannot be allowed as deduction while computing the income......
July 20, 2015 Case Laws Income Tax

Levy of fee u/s 234E - before 01.06.2015, AO could pass a separate order u/s 234E levying fee for delay in filing the statement u/s 200(3) - after 01.06.2015, the AO is.....
July 18, 2015 Notifications Central Excise

Exemption to specified goods of chapters 50 to 63 - Exemption will be allowed only if textile goods manufactured out of inputs on which appropriate duty of excise......
July 18, 2015 Notifications Central Excise

Effective rate of duty @2% on certain items - Exemption will be allowed only if such goods manufactured out of inputs on which appropriate duty of excise leviable has......
July 18, 2015 Notifications Central Excise

Effective rate of duty - Exemption shall be grated to certain items eligible Nil rate of duty or concessional rate of duty only if such goods manufactured out of inputs.....
July 18, 2015 Case Laws Service Tax

Forced Recovery of service tax - Since the petitioner have stated that the authorized representative was compelled to sign on the said letter and issued two cheques......
July 18, 2015 Case Laws Service Tax

Refund claim - no service tax is leviable for the service - Thus, the writ petition is maintainable when the amount is arbitrarily withheld without any justification......
July 18, 2015 Case Laws Service Tax

Imposition of late fees - Section 77 r.w.r 7C - Delay in filing of returns - looking to the service tax involved during the period October, 2011 to March, 2012 the late.....
July 18, 2015 Case Laws Service Tax

Advertising agency service - Denial of CENVAT credit - Merely because the appellants stand reimbursed part cost of the advertising expenses from their parent company,......
July 18, 2015 Case Laws Central Excise

Benefit of the area based exemption Notification No. 50/2003-C.E. - two units in single premises - the word ‘industrial unit’ cannot be used in the sense of a factory as....
July 18, 2015 Case Laws Central Excise

Classification of Lays - fried and salted potato wafers packaged in retail packing - just because such mithais, namkeens, etc., though in ready to eat form are in......
July 18, 2015 Case Laws Central Excise

Cenvat Credit - Demand of 5%/10% value of exempted goods - The waste cannot be considered as a bye-product and hence it cannot be said that common inputs on input......
July 18, 2015 Case Laws Central Excise

CENVAT Credit - Security Service, Telephone Service and Manpower Service - Nexus with input service - Unlike in the case of inputs where credit can be taken only when it....
July 18, 2015 Case Laws Income Tax

Revision u/s 263 by CIT(A) - The reasons for non deduction of TDS stated by the assessee that the company was going through the process of demerger does not impress us......
July 18, 2015 Case Laws Income Tax

Depreciation on goodwill account - Even if the cost of shares allotted to the shareholders of JKSL is considered to be the cost of goodwill acquired by the assessee, as.....

1 ....94 95 96 979899 100 101 102........ 129

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