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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 4901 to 4950 of 6921 Records

1 ....95 96 97 9899100 101 102 103........ 139

September 24, 2015 Case Laws Central Excise

Denial of CENVAT Credit - whether appellant is entitled to avail Cenvat Credit on the services which has been availed by their Head Office and the Head Office is not......
September 24, 2015 Case Laws Customs

Waiver of pre-deposit - ppellant actually sought was a waiver of penalty - The fact remains that the appellant is entitled to the benefit of Section 129E in view of the.....
September 24, 2015 Case Laws Customs

Excess Drawback Rebate – Settled legal position that goods which were not physically available for confiscation redemption fine cannot be demanded – however demand of......
September 24, 2015 Case Laws Customs

Improper importation of old white and coloured, cut wiper industrial rags – it was correctly classifiable as others under CTH 63101090, which was restricted - penalty......
September 24, 2015 Case Laws VAT and Sales Tax

Applicable rate of VAT on "Margarine" - 4% or 12.5% - Moving from abstract to the concrete, we can say Margarine is a generic produce having sub-classifications, among......
September 24, 2015 Case Laws Companies Law

Unfair Trade Practices relating to Securities Market - ceiling of 5% had been violated by appellant - Even if such acquisition is followed by sale in the same financial....
September 24, 2015 Case Laws Companies Law

Oppression and mismanagement - the petitioner has been removed as a Director illegally without following due course of law. Further, the Company is in the nature of......
September 24, 2015 Case Laws Indian Laws

Offence under Section 138 of the Negotiable Instruments Act - Dishonor of cheque due to insufficient funds - respondent herein has not rebutted the presumption invoked.....
September 24, 2015 Case Laws Indian Laws

Credibility of dying declaration - the dying declaration is recorded not directly from the actual words of the maker but as dictated by somebody else, in our opinion,......
September 24, 2015 Case Laws Income Tax

The mere fact that an Assessee participated in the re-assessment proceedings despite not having been issued or served with the notice under Section 148 of the Act in......
September 24, 2015 Case Laws Income Tax

Duty paid by the assessee in advance under protest - assessee has incurred expenditure is only a duty payment. - assessee satisfied both the statutory provisions of......
September 24, 2015 Case Laws Income Tax

Agriculture income - The assessee on one hand pleaded before the authorities below earning of the lesser agricultural income and has now taken a contrary stand to accept....
September 24, 2015 Case Laws Income Tax

Refund of TDS claimed after 6 years - The application under Section 119(2)(b) of the Act is being denied by adopting a very hyper technical view that the application for....
September 24, 2015 Case Laws Income Tax

Unexplained source of cash deposits - source from sale of live stock - would be highly improbable that in the absence of the assessees anyone will take care of live......
September 24, 2015 Case Laws Income Tax

Transfer pricing adjustment - the addition of ₹ 15.18 lac on account of interest on the deemed loan due to under-receipt of share premium cannot be sustained - AT
September 24, 2015 Case Laws Wealth-tax

Valuation of vacant land attached to the Property - Property which had come within the mischief of the Ceiling Act - Such estimation of the price which the asset would....
September 23, 2015 Circulars Central Excise

Clarification regarding binding nature of circular and instructions - Board Circulars contrary to the judgements of Hon’ble Supreme Court become non-est in law and......
September 23, 2015 Case Laws Service Tax

Classification - sale of savings bonds issued by RBI - assessee bank rendered custodial service by maintaining the Bond Ledger Account and services incidental thereto -.....
September 23, 2015 Case Laws Service Tax

Denial of CENVAT Credit - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service distributor by the Head Office - AT
September 23, 2015 Case Laws Service Tax

CENVAT Credit - Common input service - Rule 6(3) - There is no bar for making payments as per prescribed percentages for the prior period also as it may not be feasible....
September 23, 2015 Case Laws Service Tax

Denial of refund claim - payment of service tax which was not leviable - Bar of limitation - that duty paid but not statutorily leviable has to be considered as a......
September 23, 2015 Case Laws Central Excise

Classification of goods - revenue filed appeal even after the clarification issued by the even the CBEC - a total mindless exercise on the part of the Revenue in filing.....
September 23, 2015 Case Laws Central Excise

Valuation - Inclusion of royalty amount - when the assessee is paying the royalty to LNL (buyer) and that too for using the brand name `NOVINO' which belongs to the......
September 23, 2015 Case Laws Central Excise

Recovery of suo motu credit - amount paid is only a deposit during investigation, it is to state that once adjudication authority dropped the proceedings in this case......
September 23, 2015 Case Laws Central Excise

Reversal of cenvat credit - removal of capital goods after use - the case of the Appellant was covered under the second proviso to Rule 3(5) and not under Rule 3(5A) of.....
September 23, 2015 Case Laws Customs

Valuation - Revenue contends that value mentioned in MoA - there was nothing wrong on the part of the appellant to declare that price in the Bill of Entry which is lower than MoA - SC
September 23, 2015 Case Laws Customs

The fact that there is no prohibition for the capture of Sharks for domestic consumption, is no ground to hold the ban on export of Shark fins as arbitrary. If there is.....
September 23, 2015 Case Laws Customs

When goods were prohibited goods it was primary duty of vessel operator not to allow same to be loaded into vessel – Thus, vessel operator having conscious knowledge of.....
September 23, 2015 Case Laws Customs

Benefit of Exemption – S.230 of Notification No.21/2002-Cus. - Import of Asphalt Mixing Plant – Importer is not the person who has been awarded contract by NHAI - they......
September 23, 2015 Case Laws Customs

Refund of SAD / Additional Duty of 4% - Validity of Sale transaction – Sales tax authorities accepted sale of goods on basis of invoices and confirmed payment of CST –......
September 23, 2015 Case Laws Income Tax

Registration u/s 12AA(3) cancelled - some of the objects hit by the first proviso to Section 2(15) - no prejudice will be caused to the legitimate interests of the......
September 23, 2015 Case Laws Income Tax

Revision u/s 263 - In the instant case the order of the AO may be prejudicial to the interest of the revenue but it cannot be said to be erroneous since various judicial....
September 23, 2015 Case Laws Income Tax

Disallowance of pre-operating expense for a “Mawa Project” - revenue v/s capital expenditure - expenditure incurred for expansion of the dairy business of the assessee -....
September 23, 2015 Case Laws Income Tax

Eligibility for deduction U/s.11 & 12 - The claim of the assessee to carry forward the excess application of fund cannot be entertained applying the commercial......
September 23, 2015 Case Laws Income Tax

When AO accepts purchases as well as payments made by assessee to the concerned parties, he cannot treat the outstanding closing balance of the concerned creditors as......
September 23, 2015 Case Laws Income Tax

TDS liability - u/s 192 or 194J - salary or professional fee - the benefits of an employer / employee relationship which are normally available, do not apply to the......
September 23, 2015 Case Laws Income Tax

Disallowance of deduction of compensation paid to the tenant against capital gain within the ambit of section 48 - the main Director of both the companies is common. -.....
September 23, 2015 Case Laws Income Tax

Disallowance u/s 40A(3) - cash payment - unloading maize from lorries and loading the same into railway wagons some times was done in the late evenings - impugned......
September 23, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - the addition made by the Assessing Officer was specific and assessee had concealed the income and furnished inaccurate particulars of income. -......
September 23, 2015 Case Laws Income Tax

Deduction u/s 80IB(8A) - nature of sample storage incomes - assessee conducts its clinical study and stores the relevant samples at its client’s behest till the license....
September 22, 2015 Case Laws Service Tax

Refund - Unjust enrichment - service tax liability has been discharged based upon working back from the amount which has been recovered from their customers, question of....
September 22, 2015 Case Laws Service Tax

Activities like carpentry work involving different types of furniture items, modular partitions, fixation of false ceiling, painting of walls and ceilings etc. are not......
September 22, 2015 Case Laws Service Tax

Classification of service - Appellants are only managing the services and the consultation is only in relation to IT and therefore, in our opinion, the activities are......
September 22, 2015 Case Laws Service Tax

IPR service - Merely because the payment for that transfer continued even during the period when that services became liable to tax does not negate the fact that the......
September 22, 2015 Case Laws Service Tax

Business auxiliary service - Merely because somebody evaded sales-tax, it would not mean that the transaction would not be a sale, even if, it satisfied the definition of sale - AT
September 22, 2015 Case Laws Service Tax

Waiver of penalty u/s 78 was allowed but waiver of penalty u/s 76 was refused by the tribunal - once the assessee proves that there was reasonable cause for the failure.....
September 22, 2015 Case Laws Central Excise

Reversal of CENVAT Credit - Re-classification of goods - classification has been changed only to ensure that they are in a position to take higher credit and pay lower......
September 22, 2015 Case Laws Central Excise

Denial of exemption claim - Classification of salted potato chips - the goods in question, would be covered under Heading No. 2005 20 00 of Chapter 20 and accordingly,.....
September 22, 2015 Case Laws Central Excise

Denial of refund claim - assessable value - discounts given - the invoice price mentioned in the invoices issued earlier would stand reduced to that extent and in such a....
September 22, 2015 Case Laws Central Excise

Disallowance of CENVAT Credit - duty paying document - For taking Cenvat Credit on input it is not mandatory that payment towards purchase of the input has to be made -.....

1 ....95 96 97 9899100 101 102 103........ 139

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

F: ITC Issue in case of Acqusition of Company in Insolvency

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number