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Highlights / Annotations / Catch Notes For August of 2015

Home Highlights August August 2015 Year 2015

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Showing 351 to 400 of 488 Records

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August 8, 2015 Notifications Income Tax

Obligation to furnish statement of financial transaction or reportable account u/s 285BA and FATCA Agreement - Procedures and Manner and Conditions notified -......
August 8, 2015 Case Laws Service Tax

Availability of Cenvat Credit of Service Tax paid on Exempted Services of Job work - Notification No. 8 of 2005 is a conditional notification and Section 5A(1A) of......
August 8, 2015 Case Laws Service Tax

Activity of chilling of milk - Business Auxiliary Service - appellant has made out a good case for waiver of pre-deposit - AT
August 8, 2015 Case Laws Service Tax

GTA services - Payment of freight - liability to discharge service tax burden is on supplier of goods or purchases to goods - lower authorities to re-verify the facts and evidences - AT
August 8, 2015 Case Laws Service Tax

Imposition of penalties u/s 76, 77 and 78 - Service tax payment on reverse charge basis is available as Cenvat Credit - In a Revenue neutral situation no intention to......
August 8, 2015 Case Laws Central Excise

100% EOU - debonding - DTA sales made by the appellant against advance DTA permission - appellant is not able to fulfill the Condition No.II attached to the Notification....
August 8, 2015 Case Laws Central Excise

Valuation - Related person - only holding of share of 50% and selling of entire production by the appellants to M/s ITL is not enough to prove the mutuality of interest.....
August 8, 2015 Case Laws Central Excise

Manufacture - Classification of Hajmola, Imli - Process undertaken to produce tamarind concentrate/ paste does not produce any chemical change and the product at the......
August 8, 2015 Case Laws Central Excise

Area based exemption - prior to January 2008 on the ground that the appellant has not opted for exemption - when the allegation of suppression has been dropped against......
August 8, 2015 Case Laws Central Excise

Maintainablity of appeal - Revenue had not complied with the provisions of Section 35B(2) of The Central Excise Act, 1944 - Approval from Committee of Commissioners -......
August 8, 2015 Case Laws Central Excise

Recovery of dues from the successor - Liability of Purchaser of property for which dues were pending - where the buyer purchases the entire business only then he was......
August 8, 2015 Case Laws Customs

Refund of terminal excise duty already paid – When supplies were made against ICB, TED was exempted – Respondent failed to avail exemption for supplies - TED was paid......
August 8, 2015 Case Laws Customs

Import of wine products - Refusal of NOC – As per Regulation 3.1.12, Tartaric Acid finds specific mention and can be added as acidulant provided maximum level of use was....
August 8, 2015 Case Laws Companies Law

Manipulative, fraudulent and unfair trade practices – Circular trading – not in dispute that six clients of Appellant acted in collusion amongst each other in......
August 8, 2015 Case Laws Income Tax

Reassessment - Once we have held that a valid notice u/s 148 had been issued, it is open to the assessee to raise this objection before AO, as to whether the original......
August 8, 2015 Case Laws Income Tax

Disallowance under section 36(1)(iii) - There is no justification either for the assessee or for the department to take into consideration the rate of interest in......
August 8, 2015 Case Laws Income Tax

The order of the Tribunal thus suffers from patent perversity by not taking into account the cumulative factors which are in favour of the assessee and by confirming the....
August 8, 2015 Case Laws Income Tax

Eligibility of depreciation claim - depreciation which the assessee was not desirous of claiming cannot be foisted on him - HC
August 8, 2015 Case Laws Income Tax

TDS deducted at lower rate u/s 194C instead of u/s 194J on professional fee - deduction under a wrong provision of law will not save an assessee from disallowance u/s......
August 8, 2015 Case Laws Income Tax

Validity of reopening of assessment - AO has rightly initiated the reassessment proceedings after recording the reasons for his own belief that in the original......
August 8, 2015 Case Laws Income Tax

Exemption from capital gains u/s 54F - merely because the construction was not complete in all respects or such building is yet to be completed fully or the building......
August 8, 2015 Case Laws Income Tax

Validity of reopening of assessment - Once the AO accepts that the facts required payment of higher brokerage and it is not disputed that the transaction of brokerage......
August 8, 2015 Case Laws Income Tax

Computation of capital gain - claim of expenses u/s 48 - the amount paid by the appellant to the Bank for discharge of the mortgage has to be taken as expenses relating.....
August 8, 2015 Case Laws Income Tax

Validity of proceedings initiated under s. 158BD - certain amount of estimation is permissible and this has been recognized - HC
August 8, 2015 Case Laws Income Tax

Eligibility for claiming deduction u/s. 80IB(10) - 5 units were left out to make space for construction of septic tank. The non-construction of 9 units, in our......
August 7, 2015 Case Laws Service Tax

Online Information and Database Access or Retrieval (OIDAR) - appellant prima facie has reasonably good case that educational institutions, particularly, the Govt.......
August 7, 2015 Case Laws Central Excise

Classification of Nizral as shampoo or hair medicament - Classification CSH 3003.10 or under CSH 3305.99 - there is no force in the submission that the product must be......
August 7, 2015 Case Laws Central Excise

Suppression of facts - Extended period of limitation - The method or formula may have been incorrect or not the applicable one, but the revenue proceeded to approve the.....
August 7, 2015 Case Laws Customs

Classification of Business satellite receivers – Heading 85.25 deals with transmission apparatus, even if apparatus transmitting signals have additional functions of......
August 7, 2015 Case Laws VAT and Sales Tax

Detention of goods - goods were not accompanied with e-Transit pass - If the 1st respondent is of the view that the goods escaped the assessment, it is open to him to......
August 7, 2015 Case Laws Income Tax

Accrual of income - Receipt on account of membership fees - giving the services of the water park to its members - The amount of membership fees would be considered as......
August 7, 2015 Case Laws Income Tax

Undisclosed income - salary income - Assessment u/s 143(3) r.w. Section 158 BB(1)(c) and 158BC - non filing of return will not make the income as undisclosed income......
August 7, 2015 Case Laws Income Tax

Validity of reopening of assessment - issue of notice and service of notice are two different aspects and what is covered by section 292BB is only “service of notice”......
August 7, 2015 Case Laws Income Tax

Addition u/s 69C - CIT(A) deleted the addition - in order to invoke the provisions of sec. 69C, should give a categorical finding that the assessee has incurred any expenditure - AT
August 7, 2015 Case Laws Income Tax

Addition of salary expenses - merely because few employees have been paid salary as cash cannot justify disallowance unless the AO is able to bring any adverse material.....
August 7, 2015 Case Laws Income Tax

Levy of penalty u/s 271(1) - where the actual sale consideration is replaced by the sale consideration determined as per DM circle rate under the deeming provisions of......
August 7, 2015 Case Laws Income Tax

Exemption u/s.54 - investment made in residential house situated outside India - the assessment year under consideration is 2010-2011 i.e. much prior to the amendment so....
August 7, 2015 Case Laws Income Tax

Disallowance as per section 14A r.w.Rule 8D(2)(iii) - the expenses on account of auditor fee, legal and professional fees, profession tax, business support fees cannot......
August 6, 2015 Case Laws Service Tax

Demand of service tax - sub-contractor - CBEC Circular No. 96/7/2007-ST dated 23.08.2007 - if the main contractor has paid Service Tax of the entire contract value,......
August 6, 2015 Case Laws Central Excise

Valuation - Place of removal - Section 4 - contracts contain a clear stipulation that in case of any damage to the goods during transit, the supplier will lodge the......
August 6, 2015 Case Laws Central Excise

Cenvat / MODVAT Credit - Duty paying documents - Duty paid by Railway on scrap - document do not indicate the rate and amount of duty paid on the scrap/inputs at the......
August 6, 2015 Case Laws Central Excise

Concessional rate of duty on Cement - installed capacity - CESTAT should have considered the material placed by the Revenue and only then come to a conclusion as to......
August 6, 2015 Case Laws Central Excise

Mere cutting of the lengthy conveyor belt into smaller sizes would not amount to manufacture, ipso facto, unless it is shown that as a result of the said cutting, it was....
August 6, 2015 Case Laws Central Excise

Classification of waffles and wafers - Classification under Entry 1905.31 or under 1905.90 - if only cocoa is added or is contained in these products, that would not......
August 6, 2015 Case Laws Customs

Computation of CVD on MRP basis - importer himself is selling the tiles at a price higher - Tax payer cannot be permitted to himself misdeclare the RSP - demand of duty.....
August 6, 2015 Case Laws Customs

Admissibility of CVD exemption on imported goods - import of silk yarn, silk fabrics - respondents are eligible for CVD exemption under Notification 30/2004-CE dt. 9.7.2004 - AT
August 6, 2015 Case Laws Customs

Import of prohibited goods - the scull and slags are not prohibited items - If item in question is restricted item, same can be allowed to be imported on payment of......
August 6, 2015 Case Laws Customs

Import of Hazardous goods - If revenue want to say that these slags appears to be non hazardous in nature is a vague report then the observation by the Chartered......
August 6, 2015 Case Laws VAT and Sales Tax

Denial of exemption claim - fixing and providing of Works Profile Safety Barrier - part of road construction activity or not - The words “relating to” has a wide meaning....
August 6, 2015 Case Laws VAT and Sales Tax

Rectification of mistake - rectification implies the correction of an error or removal of defects or imperfections and could not be used to appreciate the evidence on......

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