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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 5001 to 5050 of 6921 Records

1 ....97 98 99 100101102 103 104 105........ 139

September 19, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - If a person is a registered shareholder but not the beneficial then the provision of Section 2(22)(e) will not apply. Similarly if a......
September 18, 2015 Case Laws Service Tax

Activities of providing operational improvements and skills in the areas of cost management, manufacturing, production, procurement, sale, marketing and distribution of.....
September 18, 2015 Case Laws Service Tax

Validity of SCN - Invocation of extended period of limitation - show cause notice dated 6th January, 2014 is set aside with an option to the Commissioner to scrutinise......
September 18, 2015 Case Laws Central Excise

The question of fact, which is disputed by the Revenue, has not been addressed by the Tribunal. Once a finding is recorded by the Tribunal on facts, it is supposed to......
September 18, 2015 Case Laws Central Excise

Mandatory penalty - The observation that since duty was deposited prior to the show cause notice, penalty could not be levied, is contrary to the principles settled in......
September 18, 2015 Case Laws Service Tax

CENVAT Credit cannot be denied merely on the ground that invoices are not showing the registration number of the unit who is providing taxable services to the appellant.....
September 18, 2015 Case Laws Customs

Violation of notification No.20/99-Cus and 16/2000 – disposal of imported goods did not serve intended purpose of notification – In spite of being fully aware of fact......
September 18, 2015 Case Laws Customs

Imported crude palm oil is rightly classifiable under chapter heading 15111000 of CTH and rightly eligible for exemption under Sl.No. 29 of Notfn 21/2002 and not under......
September 18, 2015 Case Laws Customs

Demand for interest and penalty – Delay in service of notice – Clearly seen that there is delay of more than three years from date on which first cause of action arose......
September 18, 2015 Case Laws Income Tax

Rejection of books of accounts - assessee had failed to segregate expenses of the contract business from other nine trucks - there is no presumption in law attaching......
September 18, 2015 Case Laws Income Tax

Validity of fee levied u/s 234E - late filing of the TDS returns - Fee for default in furnishing statements - even prior to amendments vide Finance Act, 2015, the......
September 18, 2015 Case Laws Income Tax

Eligibility for deduction under section 80IB - disallowance under Section 40[a] [ia] cannot be treated separately and it gets added back to the gross total income of the....
September 18, 2015 Case Laws Income Tax

Slump sale - CIT(A) was not correct in coming to the conclusion that the negative figure of the net worth should be ignored for working out the capital gains in case of....
September 18, 2015 Case Laws Income Tax

Entitlement to interest u/s. 244A(1) - non granting of interest u/s.244A - Assessee had filed its return in time,that the refund amount exceeded 10% of the tax demand -.....
September 18, 2015 Case Laws Income Tax

Treatment to assessee's income - business of production of nursery plants and banana plants, tissue culture activities etc - merely because a greenhouse in involved, the....
September 18, 2015 Case Laws Income Tax

Higher rate of TDS @20% for non-furnishing of PAN u/s 206AA - whether cannot be at a rate prescribed u/s 206AA which is higher than the rate at which the relevant income....
September 17, 2015 Case Laws Service Tax

Health and Fitness services - activity of aerobics and yoga classes - meditation course and yoga classes would fall under Health and Fitness services - Demand invoking......
September 17, 2015 Case Laws Service Tax

Revenue authority cannot invoke the extended period of limitation, when the records of the assessee were audited by the officers once but did not find any short payment.....
September 17, 2015 Case Laws Service Tax

Prima facie view that the hiring of transponder capacity by the appellant in the satellite for the purpose of their business of providing up linking service to their......
September 17, 2015 Case Laws Service Tax

Once the Service Tax has been collected by the department from the appellants by treating their services as business auxiliary service at the time of considering the......
September 17, 2015 Case Laws Service Tax

Refund - unutlized cenvat credit - export of goods - Where the exporter is not a manufacturer, he only has to satisfy that neither Cenvat credit has been taken by the......
September 17, 2015 Case Laws Service Tax

urisdiction - since the appellants are a manufacturer of bathroom fittings chargeable to Central Excise duty and are registered with Commissionerate of Central Excise,......
September 17, 2015 Case Laws Central Excise

The mere fact that the order of the appellate authority is not "acceptable" to the department - in itself an objectionable phrase - and is the subject matter of an......
September 17, 2015 Case Laws Central Excise

Waiver of pre deposit - large scale evasion of central excise duty - even if there is financial hardship, the same cannot be a ground in isolation to dispense with the......
September 17, 2015 Case Laws Central Excise

Denial of refund claim - the Commissioner has the power and discretion under proviso (i) to Rule 173L to entertain an application within a total period of two years.......
September 17, 2015 Case Laws Central Excise

Principle manufacturer is not required to pay duty on waste and scrap generated at the end of job worker when the goods were sent to the job worker for processing under.....
September 17, 2015 Case Laws Customs

Duty drawback – Reversal of Cenvat credit, taken on input services, before utilization amounts to non-taking of credit that such reversal can be done subsequent to......
September 17, 2015 Case Laws Customs

Conviction u/s 20 of the NDPS Act - Having held that the mandatory requirement of Section 50 of the NDPS Act was not complied with, recovery itself would be illegal and.....
September 17, 2015 Case Laws Customs

Restoration of appeal - Non compliance of pre deposit order - the appellant has complicated the matters for themselves, but demonstrated their bona fides by first making....
September 17, 2015 Case Laws VAT and Sales Tax

Validity of reassessment - limitation period of 6 years as reduced from 8 years - Effect from amendment in the UPTT - The legislative intent was not to enhance and......
September 17, 2015 Case Laws VAT and Sales Tax

Constitutional validity of levy of entertainment tax on the Direct To Home (DTH) Broad Casting Services - legislative competence of the State upheld - HC
September 17, 2015 Case Laws Income Tax

Depreciation claim - since the ponds were specially designed for rearing/breeding of the prawns, they have to be treated as tools of the business of the assessee and the....
September 17, 2015 Case Laws Income Tax

Reopening of assessment - It cannot be disputed that the exemption claimed by the AO in respect of the profit on sale/redemption of investments was duly disclosed and......
September 17, 2015 Case Laws Income Tax

Reopening of assessment - service of notice - The mere fact that an Assessee or some other person on his behalf not duly authorised participated in the reassessment......
September 17, 2015 Case Laws Income Tax

Reopening of assessment - Merely, because the audit report has opined that certain expenses were not allowable does not entitle the Assessing Officer to issue a notice u/s 148 - HC
September 17, 2015 Case Laws Income Tax

Disallowance on account of weaving majuri expenses - cash expenditure - in the absence of any finding of the authorities that the expenses are bogus in nature, the......
September 17, 2015 Case Laws Income Tax

Rectification of mistake - The correct rate of depreciation can be an issue of apparent mistake and it can be decided in the proceedings u/s 154 but whether the......
September 17, 2015 Case Laws Income Tax

Addition on on account of alleged inflated expenses - It is not the case where the assessee has booked bogus expenditure to a non-existent entity. Therefore, keeping in....
September 17, 2015 Case Laws Income Tax

MAT - Book adjustments - provision for gratuity based upon acturial valuation was not an unascertained liability which could be added back while computing the book......
September 17, 2015 Case Laws Income Tax

Income from house property - it is quite clear that the Municipal Ratable Value of the property is lower than the actual rent received by the assessee and in fact the......
September 17, 2015 Case Laws Income Tax

Addition invoking section 69B - unaccounted investment - DVO’s estimation of fair market value cannot be accepted as a conclusive evidence for establishing that any......
September 16, 2015 Case Laws VAT and Sales Tax

Constitutional validity of levy of VAT on pure services like implementation, customization and other support services in respect of software - legislative competence -......
September 16, 2015 Case Laws Service Tax

Rejection of declaration under VCES - Any notice, which is merely 'issued' but not 'served' cannot be said to be within the knowledge of the person against whom it is......
September 16, 2015 Case Laws Service Tax

Short payment of service tax - MSO / Cable operator services - under-reporting of number of subscribers - The subscriber base as calculated by the revenue for this......
September 16, 2015 Case Laws Service Tax

Leased circuit service - leasing of dark fibre cables - telegraph authority. - the demand pertaining to leased circuit service is clearly sustainable on merit. - AT
September 16, 2015 Case Laws Service Tax

Waiver of pre deposit - Mandatory pre deposit - amended Section 35F by requiring the appellant to deposit only 7.5%/10% of duty or penalty as the case may be, has in no....
September 16, 2015 Case Laws Central Excise

Refund claim - Duty paid under protest - tribunal allowed the refund claim on the ground that, no proceedings were issued under Section 11A - If this position is......
September 16, 2015 Case Laws Central Excise

Disallowance of CENVAT Credit - the invoices in question are not in the name of the appellant. Hence, the appellant is not entitled to avail the credit - reversal of......
September 16, 2015 Case Laws Central Excise

Dismissal of appeal - non grant of adjournment by the tribunal - principle of natural justice - the question as to whether there is any liability to pay interest for......
September 16, 2015 Case Laws Customs

Import of designs and drawings - Designs and drawings contained in the CD were correctly classifiable under Heading 85238020 and attracts 'nil' rate of duty as per......

1 ....97 98 99 100101102 103 104 105........ 139

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F: Stock damaged in recent floods

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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

A: No GST is applicable for the services provided by the Director under p...