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Highlights / Annotations / Catch Notes For August of 2015

Home Highlights August August 2015 Year 2015

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Showing 401 to 450 of 488 Records

1 ....5 6 7 8910

August 6, 2015 Case Laws Income Tax

TDS u/s 194-I - Payment of charges for landing the aircrafts and parking thereof at New Delhi Airport - whether landing and take-off facilities on the one hand and......
August 6, 2015 Case Laws Income Tax

Disallowance of deduction claimed under section 80IA - Having exercised its option and its losses have been set off already against other income of the business......
August 6, 2015 Case Laws Income Tax

Registration under Section 12AA declined - The purpose to provide education to the children would fall very much within the charitable purpose and predominant purpose of....
August 6, 2015 Case Laws Income Tax

Once the accounts and the assessment order were disapproved by this Court and held it to be un-reliable, even if these documents were pressed into service by the......
August 6, 2015 Case Laws Income Tax

Computation of the quantum of deduction under section 33AB - in rare cases, where a very few fortunate assessees who grow and manufacture different varieties of tea and....
August 6, 2015 Case Laws Income Tax

Validity of revision u/s 263 - The question of the assessee having to face multiple proceedings, in the present case, cannot be the basis to hold that jurisdiction......
August 6, 2015 Case Laws Income Tax

Disallowance of insurance premium paid on housing loans of customers - These expenses are related to the housing products which are very much a part of the assessee's......
August 6, 2015 Case Laws Income Tax

Validity of assessment order u/s. 153C/143(3) - On the same date i.e. 23.7.2010, similar satisfaction note, only with the change in the name of the assessee’s has been.....
August 6, 2015 Case Laws Income Tax

Eligibity for exemption under section 11 - the assessee association's primary purpose was advancement of objects of general public utility and it would remain charitable....
August 6, 2015 Case Laws Income Tax

TDS on interest paid on deposits by its members u/s 194A(3)(i)(b) - CBDT circular cannot over-ride the prescription of statute passed by the parliament. And, there is......
August 6, 2015 Case Laws Income Tax

Disallowance on account of lease payment made by the assessee - Lease charges paid for the use of the asset, without acquiring any ownership rights in the same, are......
August 6, 2015 Case Laws Income Tax

Business and interest income - Section 168 - once an income has arisen from the estate of a deceased and there are provisions under the Act mandating the charge thereon,....
August 6, 2015 Case Laws Income Tax

Unaccounted investment - addition u/s 69B deleted by CIT(A) - it is reasonable to accept that the assessee may be having some cash as personal savings and he accepted......
August 6, 2015 Case Laws Income Tax

Claim of assessee for depreciation @ 80% of energy saving devices denied - after the introduction of concept of “block of assets”, the assets loose identity the moment......
August 6, 2015 Case Laws Wealth-tax

Enhancement in value of net wealth - sub-clause(5) of clause(i) of section 2(ea) nowhere requires that a commercial establishment or a complex cannot be established in a....
August 5, 2015 Case Laws Service Tax

Levy of service tax on the activity of mutual fund distribution - validity of circular - The High Court referred to the proviso to Section 37B of the Central Excise Act,....
August 5, 2015 Case Laws Service Tax

Cenvat Credit - input services - outdoor catering service - the issue that the Cenvat Credit can be properly availed by the assessee in respect of outdoor catering......
August 5, 2015 Case Laws Service Tax

Clearing and Forwarding Services - the assessee in this case is not the sub-contractor and cannot escape the service tax liability on the ground that main contractor has....
August 5, 2015 Case Laws Central Excise

Duty demand - shortage of fabrics - Suppression of facts - appellant themselves have constituted two committees, as directed by CAG Audit Report, proves that there was......
August 5, 2015 Case Laws Central Excise

Refusal to grant of permission to remove the goods for further processing under Rule 16C of the Central Excise Rules, 2002 - The order does not mention any specific......
August 5, 2015 Case Laws Central Excise

Validity of SCN - no specific findings have been recorded regarding the involvement of the appellant in any fraudulent activities concerning fraud, collusion,......
August 5, 2015 Case Laws Customs

Revocation of CHA license - Submission of forged certificate - appellant cannot be absolved of his lapse of supervision attracting Clause 19 of the Regulations......
August 5, 2015 Case Laws Customs

Imposition of penalty on CHA - Import of prohibited goods - After finding that the appellant has become unknowingly party to fraudulent import, the imposition of penalty....
August 5, 2015 Case Laws Customs

Penalty u/s 114 for abetment - Having regard to the fact and the role played by the appellant in the attempted illegal export and the nature of the impugned goods, levy.....
August 5, 2015 Case Laws VAT and Sales Tax

Validity of assessment order - APVAT - Authority of AO - reading of the Circular leaves no manner of doubt that the effort of the higher authorities is to create......
August 5, 2015 Case Laws Income Tax

India-UK DTAA - Compensation received for providing “Management Services” - These are routine managerial activities and cannot be classified as technical or consultancy.....
August 5, 2015 Case Laws Income Tax

The payments received by the applicant from the distributor for sale of the software product are in the nature of royalty both within the meaning of section 9(1)(vi) of.....
August 5, 2015 Case Laws Income Tax

Disallowance of bonus payable to employees u/s 43B - Since the assessee has not made payment before the due date of filing of the return, the lower authorities have......
August 5, 2015 Case Laws Income Tax

Travelling & conveyance (Director) expenditure - assessee shown its inability to produce any documentary evidence - Disallowance of 25% made by the AO is not unreasonable - AT
August 5, 2015 Case Laws Income Tax

Nature of surrendered income - Penalty u/s 271 - it is not a case of voluntary surrender where the assessee has came forward and made a surrender statement. It is a case....
August 5, 2015 Case Laws Income Tax

TDS u/s 192 - Payment of salary by transfer to UP Cooperative Union for deputed persons / supervisors - TDS was deductible and since it was not done by the assessee,......
August 5, 2015 Case Laws Income Tax

Disallowances of interest - part of borrowed funds has been utilized in providing interest free loans to M/s Eros Exports - assessee, itself admitted that direct nexus......
August 5, 2015 Case Laws Income Tax

Disallowance of exchange loss incurred on export of goods - exchange loss on export of goods adjusted against the export advance is allowable to the assessee - AT
August 5, 2015 Case Laws Income Tax

Premium towards leave encashment - provision for leave encashment was held to be allowable if the same was based on a particular scheme proportionately with the......
August 5, 2015 Case Laws Income Tax

Gift from HUF - HUF can be treated as a ‘relative’ under the provisions of section 56(2) so as to exclude the amount received from HUF by the assessee-individual -......
August 5, 2015 Case Laws Income Tax

Once all the sales have been made through banking channel, i.e., through account payee cheques and there is no specific inquiry by the AO to rebut the assessee’s......
August 5, 2015 Case Laws Income Tax

Recalculation of the profit for purpose of computing the MAT u/s 115JB - Book adjustments - in the absence of any exempt income, section 14A disallowance cannot be added....
August 5, 2015 Case Laws Income Tax

Unexplained gift/loans received - Gift received - the capacity of the creditor alone was questioned by the revenue authorities. This cannot be equated as calling upon......
August 5, 2015 Case Laws Income Tax

TDS provisions u/s 194H - credit card charges - payments to banks for utilization of credit card facilities are in the nature of bank charges and not commission and,......
August 4, 2015 Case Laws Service Tax

CENVAT Credit - input services - professional / legal services were to fulfil the legal requirements relating to the appellants' office in the US - Credit / refund allowed - AT
August 4, 2015 Case Laws Service Tax

GTA services within the mining area - since where admittedly no consignment notes were issued by the 24 transporters for transportation of the appellants coal, the......
August 4, 2015 Case Laws Central Excise

Classification of the coconut oil - No evidence has been produced by the Department to show that the addition of anti-oxidants in coconut oil will make the same more......
August 4, 2015 Case Laws Central Excise

Denial of refund claim - Pre mature refund claim - appellants are at liberty to file the refund claim even though the matter is still pending before the Apex Court - AT
August 4, 2015 Case Laws Central Excise

Valuation of goods - Whether the advertisement expenses incurred by the appellant would be includible in the assessable value to the extent the same have been recovered.....
August 4, 2015 Case Laws Central Excise

Classification of goods - the product “printed PVC film” is classifiable under Chapter 490190 chargeable to nil rate of duty. - AT
August 4, 2015 Case Laws Central Excise

Clandestine manufacture and removal of goods - cases of clandestine removal can not be established only on the basis of few statements, especially in this case where the....
August 4, 2015 Case Laws Customs

Denial of project import benefit - power generation project - 1MW plant of the appellant cannot be treated as power generation project - SC
August 4, 2015 Case Laws Central Excise

Levy of duty of excise on iron and steel scrap which was obtained by breaking the ship - exemption to particular class of assessees - Merely because with the adoption.....
August 4, 2015 Case Laws Customs

Denial of benefit of Notification No. 21/2002 - subsequent amendment in the said Notification whereby capacity expansion was also included, would be prospective only as.....
August 4, 2015 Case Laws VAT and Sales Tax

Reduced rate of VAT on Liquor - Applying the principle of promissory estoppel and doctrine of reasonable expectation, the harmonious interpretation of both the......

1 ....5 6 7 8910

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