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Highlights / Annotations / Catch Notes For August of 2015

Home Highlights August August 2015 Year 2015

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Showing 151 to 200 of 488 Records

1 2 345 6 7 8........ 10

August 22, 2015 Case Laws VAT and Sales Tax HC

Service of Notice – Notice published on website – re-assessment - extended period was invoked as per Section 29(4) of Punjab value Added tax act, 2005 – failure of......
August 22, 2015 Case Laws Income Tax HC

TDS - since the Indian branch of IFA was a non-profit organisation registered under Section 12 AA of the Act, its income was not taxable and the question of deducting......
August 22, 2015 Case Laws Income Tax AT

Condonation of delay of 2403 days - the action or rather inaction on part of the appellant shows clear gross negligence in not taking the necessary steps in filing the.....
August 22, 2015 Case Laws Income Tax AT

Disallowance of depreciation by applying Explanation 10 to section 43(1) - the action of the AO in reducing the subsidy from the cost/w.d.v of assets for allowing......
August 22, 2015 Case Laws Income Tax AT

Depreciation relating to Held to Maturity (HTM) investments - When there is no distinction between the three categories of securities viz.,HTM, AFS and HFT. The assessee....
August 22, 2015 Case Laws Income Tax AT

Penalty u/s. 271D - Payment made by the Directors to the creditors to save the company from litigation - Violation of Section 269S and 269T - Transaction is reflected in....
August 22, 2015 Case Laws Income Tax AT

Disallowance of misuse charges - The mere nomenclature in the books of account does not determine the allowability or otherwise of the claim u/s 37(1) - The mere......
August 21, 2015 Case Laws Service Tax AT

Waiver of pre deposit - differential interest - It was taken note of by the Revenue that appellants grant loans to the borrowers and build portfolio of loan. These......
August 21, 2015 Case Laws Service Tax AT

Penalty u/s 78 - appellants have not even registered with the department under service tax and not filing returns in spite of knowing fully well that the they had......
August 21, 2015 Case Laws Service Tax AT

Demand of service tax - Reverse charge mechanism - Import of services were being used for export of goods - Service tax if any payable under reverse charge is......
August 21, 2015 Case Laws Central Excise HC

Duty demand u/s 11A - Shortage of goods found - Clandestine removal of goods - Nothing was brought on record by the revenue, in any manner, to show that to manufacture......
August 21, 2015 Case Laws Central Excise HC

Denial of SSI exemption - Dummy unit - During inspection of assessee's premises it was found that there was one shed and only two machines were found completely in......
August 21, 2015 Case Laws Customs HC

Effective date of issue of notification - Revenue failed to prove that the same was published as on 3.8.2001 - Therefore impugned Notification was notified in official......
August 21, 2015 Case Laws Customs HC

Denial of Cross examination - Mis-declaration of import of goods - neither any speaking order was passed nor respondent was justified in not permitting petitioner to......
August 21, 2015 Case Laws VAT and Sales Tax HC

Input tax Credit - KVAT - When consumables were used in job work in respect of which no output tax was payable by assesse or used in manufacturing activity and when said....
August 21, 2015 Case Laws Income Tax HC

Assessments under Section 153A - whatever was recovered during the search having been destroyed in a fire was not available with the AO when he framed the assessments -.....
August 21, 2015 Case Laws Income Tax HC

MAT - AO power to recast the profit and loss account - Subsection (1A) of section 115J does not empower the Assessing Officer to embark upon a fresh enquiry in regard to....
August 21, 2015 Case Laws Income Tax HC

Filing misleading affidavits in Court cannot be taken lightly and may warrant stringent action. Before we proceed to take any action, we would want to know what......
August 21, 2015 Case Laws Income Tax HC

Share of the loss of the AOP claimed as business loss - joint venture - there is no provision for setting off of a member’s share of the losses of the AOP against his......
August 21, 2015 Case Laws Income Tax HC

Disallowance of interest - once the amounts were advanced to these ladies not in the course of business, the assessee was not entitled to claim any deduction of interest....
August 21, 2015 Case Laws Income Tax AT

MAT - Assessment of book profit u/s.115JB as per original return instead of the revised one - assessee’s revised return seeking to re-compute its book profit deserves......
August 21, 2015 Case Laws Income Tax AT

Estimation of profit - the profit should be estimated in this case at a little higher rate or a separate addition for creditors should have been made - considering the......
August 21, 2015 Case Laws Income Tax AT

Charitable activity - scope of section 2(15) - - Whether the activity of conducting oneday matches, T-20 matches and Indian Premier League matches would amount to doing.....
August 21, 2015 Case Laws Income Tax AT

Validity of assessment made u/s 153C - authorization letter does not contain names and address of the assessees - Panchnama also shows that search at residential......
August 21, 2015 Case Laws Income Tax AT

Penalty proceedings u/s.271AAA - no penalty u/s.271AAA can be levied if the assessee has paid the tax and interest due thereon within the time limit provided in notice......
August 21, 2015 Case Laws Income Tax AT

Non deduction of tax at source u/s 195 - the payments made to the non-resident surveyors of countries with DTAAs having ‘make available’ clause or having MFN clause......
August 21, 2015 Case Laws Income Tax AT

Depreciation on the non-compete rights - the commercial right thus acquired by the assessee unambiguously falls in the category of an 'intangible asset' - AT
August 20, 2015 Case Laws Service Tax SC

Works Contract - Levy of service tax prior to 1.6.2007 - Whether service tax can be levied on indivisible works contracts prior to the introduction, on 1st June, 2007,.....
August 20, 2015 Circulars Service Tax

Issue of SCN and payment of penalty - Clarification regarding the provisions of Section 73, 76 and 78 of the Finance Act, 1994 and Section 11AC of the Central Excise Act, 1944
August 20, 2015 Case Laws Service Tax HC

Adjournment request - tribunal refused to adjourn the hearing and dismissed the appeal - when such requests were received by the Tribunal, seeking an adjournment of the.....
August 20, 2015 Case Laws Service Tax AT

Refund claim for tax deposited erroneously - agreement stipulates the value inclusive of taxes. The invoices issued also indicate that amount collected is inclusive of......
August 20, 2015 Case Laws Service Tax AT

Denial of refund claim - Export of service / software to sister units - information which has been indicated on the invoice is sufficient to come to a conclusion that......
August 20, 2015 Case Laws Service Tax AT

Business Auxiliary Service - the mere reading of the documents for the purpose of clearance of octroi does not amounts to dealing with or the handling of documents of......
August 20, 2015 Case Laws Service Tax AT

Denial of CENVAT Credit - whether "Training/guesthouse maintenance" services provided to the appellant would qualify as input service for availing Cenvat credit - Held, Yes - AT
August 20, 2015 Case Laws Central Excise SC

Clandestine removal - appellant in explaining that there was no difference in the quantities and thus, no question of any clandestine removal, the said plea has not been....
August 20, 2015 Case Laws Central Excise AT

Denial of refund claim - Reopening of factory after Closure and surrender of registration certificate - manufacture of Gutkha and Pan Masala - There is no provision in......
August 20, 2015 Case Laws Customs HC

Waiver of Pre-Deposit – Reference made by one Bench of Tribunal to Larger Bench, on ground that two Benches of coordinate jurisdiction had come to different conclusions.....
August 20, 2015 Case Laws Customs HC

Concessional Rate of duty – Export of ROM (Mixture of Iron Ore Fines and Lumps) - As segregation of mixture to arrive at quantity of fine for which concessional, was not....
August 20, 2015 Case Laws Customs HC

Suspension of CHA License – After issuance of show cause notice to petitioner had submitted their reply, thereafter, petitioner participated in enquiry and was given......
August 20, 2015 Case Laws Customs HC

Group Company – EPCG Scheme - Perusal of definition of “Group Company” reveal that two or more enterprises, ought to be in position directly or indirectly to exercise......
August 20, 2015 Case Laws VAT and Sales Tax HC

Assessment of Tax u/s 29(2) of PVAT - Constitutional validity of Extension of Assessment period - If the books are not available because they were destroyed or are......
August 20, 2015 Case Laws VAT and Sales Tax HC

Payment of Tax at compounding rate – Rejection of benefit due to Shifting of place of business – No opportunity of being heard was given to petitioner – Assessing......
August 20, 2015 Case Laws VAT and Sales Tax HC

Reassessment - levy of entry tax - Once it was held that basis for reassessment was change of opinion, such reassessment was impermissible under law - HC
August 20, 2015 Case Laws Income Tax HC

Exclusion of interest income for the purpose of computing the deduction u/s 32AB - interest derived by the industrial undertaking of the assessee on deposits made with......
August 20, 2015 Case Laws Income Tax HC

Disallowance of amount written off on account of bad intercorporate deposits (ICD) - even if a part of debt is offered to tax, Section 36(2)(i) of the Act, stands satisfied - HC
August 20, 2015 Case Laws Income Tax HC

Exemption u/s10 (23C)(vi) denied - the petitioner exists solely for educational purposes and not for the purposes of profit - revenue directed to grant approval to the.....
August 20, 2015 Case Laws Income Tax AT

Revision u/s 263 - AO has not made inquiry on the issue of interest free advances and proportionate disallowance of interest thereon, on the issue of verification on TDS....
August 20, 2015 Case Laws Income Tax AT

Validity of assessment proceedings u/s. 153C - In this case the exercise of recording the satisfaction during the assessment proceedings of the person searched has not......
August 20, 2015 Case Laws Income Tax AT

Registration u/s 12AA(3) cancelled - assessee-trust donated a sum of ₹ 45 crores to another trust that is also engaged in the similar activity - cancellation of......
August 20, 2015 Case Laws Income Tax AT

Depreciation on "computer to plate" (CTP) - @20% - the viewpoint of the AO that the computers are not to be considered as part of the machinery for the purpose of......

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