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Highlights / Annotations / Catch Notes For August of 2015

Home Highlights August August 2015 Year 2015

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Showing 101 to 150 of 488 Records

1 234 5 6 7........ 10

August 26, 2015 Case Laws Income Tax

Interpretation of Section 139(5)- whether Tribunal is right in law in holding the 'revised return' of income filed by the assessee beyond the time limit prescribed......
August 26, 2015 Case Laws Income Tax

TPA - the assessee cannot seek to raise an issue before the Tribunal in respect of which he has not filed any objection before the Dispute Resolution Panel nor has the......
August 26, 2015 Case Laws Income Tax

Profit on transfer of development rights to the fully owned subsidiary company - since the said profit does not fall under the definition of “income” at all and since......
August 26, 2015 Case Laws Income Tax

Expenditure claimed under the head “provision towards SOBM and drill cutting disposal expenses” - the said provision is offered as income in the succeeding year in the......
August 26, 2015 Case Laws Income Tax

Transfer pricing adjustment - there is no justification for inclusion of the future year’s profit margins while determining the ALP of the current year’s international......
August 26, 2015 Case Laws Income Tax

Addition relating to shifting of profits made - AO has not brought any material on record to show that the assessee had received back corresponding amount equivalent to.....
August 26, 2015 Case Laws Income Tax

Addition made u/s 69C - the vary basis for making the addition i.e. the Sale Deed was declared as Null & Void and there was no evidence available on the record to......
August 26, 2015 Case Laws Income Tax

Revision u/s 263 - According to the scheme of the Act, the revenue is entrusted with the levy and collection of tax in accordance with law. If due to an erroneous order.....
August 26, 2015 Case Laws Income Tax

Disallowance of exemption claimed u/s 54EC on investment in REC Bonds - Claim of the assessee cannot be denied on the only ground of delay in investing in the REC Bonds.....
August 26, 2015 Case Laws Income Tax

Transfer pricing adjustment - in the earlier year once these two companies have been found to be functionally similar, then in this year they cannot be rejected on......
August 25, 2015 Case Laws Service Tax

Underwriter service - Assessee contends that the underwriting was rendered by the foreign underwriting firms and the entire service was rendered outside India and no......
August 25, 2015 Case Laws Service Tax

Manpower recruitment and supply services - services rendered by the appellant of making arrangements for activities of harvesting of sugarcane, loading and unloading and....
August 25, 2015 Case Laws Service Tax

Penalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government account due to financial crisis - entire amount of service tax.....
August 25, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Event Management Services - denial of Cenvat Credit of service tax paid by Nainital office of the appellant on the sole ground that the......
August 25, 2015 Case Laws Central Excise

Valuation of goods - inclusion of additional monetary consideration - transfer of advance import licence in favour of the seller by the buyer enabling the seller of the.....
August 25, 2015 Case Laws VAT and Sales Tax

Cancellation of Registration certificates – Petitioner had disclosed / declared only one Bank Account however, on inquiry it was found that all transactions by......
August 25, 2015 Case Laws Companies Law

Revocation of order accepting highest bid – auction of property of company under liquidation - HNone of stake-holders of Company in liquidation ever objected to offer of....
August 25, 2015 Case Laws Companies Law

Territorial jurisdiction to entertain suit – Since respondent was carrying on business within limits of jurisdiction of current Court through its regional office, it is....
August 25, 2015 Case Laws Income Tax

TPA - It was not correct on the part of the TPO to include the cost of sales incurred by the AEs in respect of which the assessee company has rendered services and then.....
August 25, 2015 Case Laws Income Tax

With the passage of time where India is becoming a global commercial hub with the advent of Multinational Companies new transfer pricing issues are thrown up and keeping....
August 25, 2015 Case Laws Income Tax

Treatment given by AO of the expenses incurred for securing the business as capital expenditure and the receipt of compensation on termination of the agency business as.....
August 25, 2015 Case Laws Income Tax

Expenditure on FCCB and debenture issue - The expenses in connection with public issue of shares or debentures of the company are allowable - QIB expenditure can be......
August 24, 2015 Case Laws Service Tax

Condonation of delay - the cause of the cooperative societies actually becomes nobody's child. In such circumstances, the Tribunal ought to have taken a pragmatic view. - HC
August 24, 2015 Case Laws Service Tax

Restoration of appeal - Appeal dismissed for want of prosecution - when the Department took nearly three years to notice the dismissal, this is a case of gross......
August 24, 2015 Case Laws Service Tax

Programme Producers Service - appellant herein had produced a programme i.e. "Antakashari" for Star India and received consideration from them but did not discharge the.....
August 24, 2015 Case Laws VAT and Sales Tax

Input tax credit – Cancellation of Registration certificate of the seller – Whatever may be effect of retrospective cancellation upon selling dealer, it can have no......
August 24, 2015 Case Laws VAT and Sales Tax

Cancellation of Registration Certificate – TNVAT - Forged rent agreement – Rental agreements was not mandatory either for issuing Registration Certificate or cancelling.....
August 24, 2015 Case Laws Companies Law

Dishonor of Cheque - Liability of Director - if concerned Director was in-charge of and was responsible to company for its conduct of business, he can be held to be......
August 24, 2015 Case Laws Companies Law

Dissemination of information – Copyright over Information – property right in "scores" and other happenings on field towards cricketing events in India - the plaintiffs....
August 24, 2015 Case Laws Income Tax

Income/loss from letting out of multiplex/shopping mall and cinema theatre along with amenities - The very object is the commercially exploitation of the properties. - .....
August 24, 2015 Case Laws Income Tax

Bogus accommodation entry - since the assessee has never rescinded the agreement the question of forfeiting the earnest money does not arise - the agreement of sale in......
August 24, 2015 Case Laws Income Tax

Addition u/s 68 - the complete list of donors was not filed or that the donors were not produced, does not necessarily lead to the inference that the assessee was trying....
August 24, 2015 Case Laws Income Tax

Unaccounted investment - CIT(A) has given a categorical finding that the assessee has brought no evidence on record to show that investment was indeed made by his wife......
August 24, 2015 Case Laws Income Tax

Explanation to section 73 - share trading - If the income declared u/s. 132(4) is considered to be “Income from other sources”, then the main income of assessee would......
August 24, 2015 Case Laws Income Tax

Computation of book profit u/s 115JB - MAT - whether Parts II and III of Schedule VI to the Companies Act permits the exclusion of the receipts relating to Central and......
August 24, 2015 Case Laws Income Tax

Loss of capital cannot be allowed as an expenditure, when it became bad and thereafter, written off. Advance of loans to a sister concern or a subsidiary company cannot.....
August 24, 2015 Case Laws Income Tax

Denial of exemption under section 11 - whether the trust has violated the provisions of section 13(1)(c) by incurring development expenses on the land belonging to the......
August 24, 2015 Case Laws Income Tax

Penalty u/s. 27(1)(c) - conversion of business loss into capital loss and in adoption of higher rate for shares sold - though the assessee has not preferred any quantum....
August 24, 2015 Case Laws Income Tax

Deduction under section 80IB(10) - if other project styled as “Tulsi” is part or extension of Vrindavan Project, then, Vrindavan Project is entitled to the benefit and.....
August 22, 2015 Case Laws Service Tax

CENVAT Credit - input service provided by the distributors of SIM cards has the nexus with output Telecommunication Service - credit allowed - AT
August 22, 2015 Case Laws Service Tax

Levy of penalty - Renting of immovable property - - issue is of interpretation of law of the imposition of Service Tax on renting of immovable properties, by invoking......
August 22, 2015 Case Laws Service Tax

Refund of unutilized CENVAT Credit - Export of exempted service - revenue contended that input services are not eligible service - Advisory services - back office......
August 22, 2015 Case Laws Service Tax

Evasion of service tax - execution of works contract - where the projects executed for Government which are not for commerce and industry are not liable to tax, the......
August 22, 2015 Case Laws Service Tax

Valuation of service - Inclusion / exclusion of value of the materials supplied - Since the issue relates to verification of factual details, we are of the considered......
August 22, 2015 Case Laws Central Excise

Duty demand - Duty on fly ash - the appellant is not selling the fly ash and the appellant offered the same free to any person who was ready to lift the same. The......
August 22, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Capital goods - Rule 9 (5) of Cenvat Credit Rules, 2004 provides that the burden of proof regarding admissibility of the Cenvat credit shall......
August 22, 2015 Circulars FEMA

FDI – e-Biz platform - GOI has enabled online filing of the Foreign Currency Transfer of Shares (FCTRS) returns for reporting transfer of shares, convertible debentures,....
August 22, 2015 Notifications FEMA

Export of goods to Myanmar not exceeding U.S.$ 1000 or its equivalent in value per transaction under the Barter Trade Agreement - Exemption from declaration withdrawn
August 22, 2015 Case Laws VAT and Sales Tax

Classification of shampoo – Entry 48 and 63 – UPTT - In light of difference found in English and Hindi version in Entry No.48 of Notification, Hindi version would prevail - HC
August 22, 2015 Case Laws VAT and Sales Tax

Transit Declaration form – Possession before entry – Seizure for non-compliance – UP VAT - Act does not specifically provide for seizure of goods for not carrying......

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