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Highlights / Annotations / Catch Notes For July

Home Highlights July

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1 ....96 97 98 99100101 102 103 104........ 129

July 15, 2015 Case Laws Income Tax

Consultancy fee paid to Ms Olaf Grandlund OY Finland - Where the Finnish enterprise does not have a PE in India under the provisions of Article 5 of the India-Finland......
July 15, 2015 Case Laws Income Tax

Non-deduction of TDS u/s 195 - expenses incurred by the assessee to International Project Services Oy. (IPS) - Since the relevant information for ascertaining the......
July 15, 2015 Case Laws Income Tax

Commercial expediency - Change of head of income from 'Íncome from business and profession’ to 'Íncome from House property’ - warehousing business on leased land - ......
July 14, 2015 Case Laws Service Tax

Validity of adjudication order / order in original - service of letters at wrong address - OIO has set aside giving liberty to the respondents-authorities to pass......
July 14, 2015 Case Laws Service Tax

Denial of refund claim - in the second proceedings original authority has found that a portion of the refund claim was time-barred - once all the refund claims and their....
July 14, 2015 Case Laws Service Tax

Construction Service - Notification No. 1/2006-ST dated 01.03.2006 - Denial of CENVAT Credit - The intention of the Government is also express, that it is not to......
July 14, 2015 Case Laws Central Excise

For the purpose of classification of mineral oils other than Kerosene cleared through PDS, these products will also be classified under CETH 2710.29, as held by various.....
July 14, 2015 Case Laws Central Excise

Merely on the basis of power consumption norm and that too when there are serious doubts about its correctness, duty demand cannot be confirmed against an assessee - AT
July 14, 2015 Case Laws Central Excise

Cash refund of pre deposit made by making debit in CENVAT Credit register - pre-deposit amount voluntarily paid cannot be allowed by way of cash refund and said refund.....
July 14, 2015 Case Laws Central Excise

Clandestine manufacture and removal of goods - the case of clandestine removals cannot be held as established on the basis of few parallel invoices recovered from a third party - AT
July 14, 2015 Case Laws Central Excise

Credit on the basis of forged invoice – The appellant issued invoices without delivery of goods with intent to enable evasion of duty to which effect a finding has been.....
July 14, 2015 Case Laws Central Excise

SSI Exemption - use of brand name / house-mark - Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company and not the......
July 14, 2015 Case Laws Customs

Revocation of Customs Broker Licence - when the impugned show cause notice has been issued beyond the statutory period, the same cannot be sustained for want of jurisdiction - HC
July 14, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - Merely because, the assessee did not preferred any appeal against the said disallowance does not make it an inadvertent mistake - penalty confirmed - AT
July 13, 2015 Notifications Income Tax

Electronic Verification Code (EVC) for electronically filed Income Tax Return - procedures, data structure and standards - Notification
July 13, 2015 Case Laws Service Tax

Denial of refund claim - Refund of unutilized CENVAT Credit - Once the refunds are under the amended rules & notification issued thereunder, the same can’t be denied......
July 13, 2015 Case Laws Service Tax

Goods Transport Agency service - The stipulated declaration was stamped by the appellant on the invoices and all the goods transport agencies have given in writing that.....
July 13, 2015 Case Laws Service Tax

Bonafide belief - Invocation of extended period of limitation - If the department was aware of writ petition filed by the appellants and have filed an affidavit in......
July 13, 2015 Case Laws Central Excise

Imposition of penalty - the employee of the appellant company was involved in fraudulent act for his personal gain. - penalty imposed on the appellant company set aside.....
July 13, 2015 Case Laws Customs

Renewal / Cancellation of CHA license - The issue on hand is with regard to the cancellation of licence issued to the first respondent, whereas the Tribunal held that......
July 13, 2015 Case Laws Customs

Validity of SCN - Proper officer - the show cause notice is neither pre-meditated nor pre-conceived rather it is an attempt to place all the facts, which have been......
July 13, 2015 Case Laws VAT and Sales Tax

Forced recovery of VAT - It is apparent, prima facie that such a huge liability has been made out against the petitioner without giving him proper opportunity to......
July 13, 2015 Case Laws VAT and Sales Tax

Best Judgement - scope of estimation - While best of judgment assessment may involve an element of guess work, but at the same time, it is settled law that it must be......
July 13, 2015 Case Laws Companies Law

Acquisition of shares/ voting rights - mere change of name of a company does not wash away the liabilities despite the change of name of that of the promoters or the directors. - SAT
July 13, 2015 Case Laws Income Tax

Interest payable by assessee on short payment of advance tax - The bona-fides of the assessee in estimating his income and paying the advance tax accordingly are......
July 13, 2015 Case Laws Income Tax

Non deduction of TDS u/s 195 on payment for technical services received from singapore on the basis of Chartered Accountant (CA) certificate - No violation was......
July 13, 2015 Case Laws Income Tax

TDS - card swiping machine is used - HDFC Bank collects money from paying bank of the customers who use the credit card and gives credit to the Account of the assessee......
July 13, 2015 Case Laws Income Tax

Validity of reopening of assessment - AO was required to first decide the objection of the assessee filed under sec. 148 - Since such compliance has not been made, the......
July 13, 2015 Case Laws Income Tax

Treatment of agricultural income as 'Income from other sources' - assessee's contentions that the lands were being cultivated by cultivators and assessee gets only net....
July 13, 2015 Case Laws Income Tax

Addition invoking provisions of section 68 - if it was advance against sales then one fails to understand as to why dispatch of goods were not made during the year, more....
July 11, 2015 Case Laws Customs

Refund of Terminal Excise Duty (TED) - Deemed export - Jurisdiction to claim refund is Central Excise or DGFT - The FTP, as it then existed, did not de-bar the......
July 11, 2015 Case Laws Service Tax

Validity of Circular - clarification on levy of service tax on distributors/sub-distributors of films & exhibitors of movie - merely making a reference to some Circular.....
July 11, 2015 Case Laws Service Tax

Waiver of pre deposit - Mandatory pre deposit of 7.5% - Provision of section 35F, whether prospective or retrospective - date of SCN 05.06.2013 - Date of OIO 27.02.2015.....
July 11, 2015 Case Laws Service Tax

Levy of penalties u/s 77 and 78 - Bonafide belief - assessee had in fact recovered Service Tax periodically from the service recipient. Not only that such service tax......
July 11, 2015 Case Laws Service Tax

Condonation of delay - Exparte order - delay of 21 days - Tribunal should adopt a lenient approach in dealing with an application for condonation of delay. Length of......
July 11, 2015 Case Laws Service Tax

Difference between the value reflected in ST3 returns and as shown in the Income ledger of the appellant - there is otherwise no evidence on record to reflect any......
July 11, 2015 Case Laws Central Excise

Remission of duty - reversal of cenvat credit taken on inputs - it is deemed to have been consumed in the process of manufacture and since the goods are lost or......
July 11, 2015 Case Laws Central Excise

Failure to comply with the order of pre-deposit - tribunal dismissed the appeal - no litigant much less placed on par with the appellant before us has the absolute right....
July 11, 2015 Case Laws Central Excise

Classification - tribunal decided that the "SERVO STEEROL C- 6" is a lubricating oil and not a ‘Rolling Mill Oil (Specially Oil) - If the treatise taken into account by....
July 11, 2015 Case Laws Central Excise

Invocation of extended period of limitation - subsequent information by the assessee to the respondent/Department cannot justify a plea of no suppression. The act of......
July 11, 2015 Case Laws Central Excise

CENVAT Credit - CVD was paid by utilizing DEPB script - the duty had been paid through DEPB scrips in terms of 2002-2007 Foreign Trade Policy. - credit allowed - AT
July 11, 2015 Case Laws Customs

100% EOU - it is now a trite law that the procedural infraction of notifications/circulars etc. are to be condoned if exports have really taken place and the law is......
July 11, 2015 Case Laws VAT and Sales Tax

Principle of res judicata in taxation - Rate of VAT on Noodles - 4% or 12.5% - Classification - Assessing Officer being lower in rank cannot be permitted to ignore......
July 11, 2015 Case Laws Companies Law

Winding up petition - outstanding dues to the petitioner - If the respondent is unable to persuade its purported mentor, namely, the State Government concerned, it is.....
July 11, 2015 Case Laws Indian Laws

Judicial orders of civil court are not amenable to writ jurisdiction under Article 226 of the Constitution; - Jurisdiction under Article 227 is distinct from......
July 11, 2015 Case Laws Indian Laws

Demand of luxury tax imposed on a building that consists of 13 residential apartments - Kerala Building Tax Act, 1975 - he will be liable on the basis of aggregate......
July 11, 2015 Case Laws Income Tax

Change in jurisdiction - Merely because the parties were doing business in the normal course inter se, would not be a ground as such to transfer the assessment in the......
July 11, 2015 Case Laws Income Tax

Appeal to high court - The appeals are filed by the revenue mechanically without application of mind in respect of matters which are already concluded by decisions of......
July 11, 2015 Case Laws Income Tax

Adjustment of refund due with demands outstanding - The power under Section 245 is discretionary. The orders of stay have to be honoured before adjustment of the demand.....
July 11, 2015 Case Laws Income Tax

Recovery of tax - Transfer by way of mortgage was without notice of pendency of the assessment proceedings - Void transfer u/s 281 - Undisputedly, the respondent is a......

1 ....96 97 98 99100101 102 103 104........ 129

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