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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1051 to 1100 of 5427 Records

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November 1, 2015 Case Laws Income Tax

Entitlement to carry forward and set-off of business loss - the control over the Company, with 51% voting power, remained with ABL and, as such the provisions of Section....
November 1, 2015 Case Laws Income Tax

Deduction u/s 80IB (10) (a) - If this condition is not fulfilled, the assessee who maintains work in progress accounting method and has claimed deduction under Section.....
November 1, 2015 Case Laws Income Tax

Re-opening of assessment - interest expenses corresponding to the interest chargeable on the amount so diverted to the partners of the assessee firm for non business......
November 1, 2015 Case Laws Income Tax

Expenditure on medical treatment of eyes for improving the vision - Eyes are essential not only for the purpose of business or profession but for purposes other than......
November 1, 2015 Case Laws Income Tax

Reopening of assessment - When a regular assessment is completed in terms of Section 143(3), a presumption can be raised that such an order has been passed upon a proper....
November 1, 2015 Case Laws Income Tax

The profits arising out of operations of ship in question in international water, by the appellant is not subject to taxation in India due to applicability of Article 8.....
November 1, 2015 Case Laws Income Tax

Issue of claim of ‘premium’ which was disallowed U/s. 40(a)(ia) - Even if the amount is credited to Suspense A/c, but is claimed in the Books of Accounts of the person......
November 1, 2015 Case Laws Income Tax

The maintenance charges paid to the professionals for maintaining the medical equipments is a payment falling in the category of contract payments requiring deduction of....
November 1, 2015 Case Laws Income Tax

Mistake by mentioning wrong section in TDS challan - once the challan is deposited with the bank, it would not be possible for assessee to retrieve the same and make any....
November 1, 2015 Case Laws Income Tax

Profits in lieu of salary - The employer, voluntarily at its discretion, agreed to pay the amount in question to the assessee with a view to bring an end to the......
November 1, 2015 Case Laws Income Tax

Reopening of assessment - CIT(A) was not justified in observing that Hon'ble High Court has not passed a detailed order, therefore, the same was not followed, in our......
November 1, 2015 Case Laws Income Tax

Addition on net profit on account of money receipts - sale of bogus tenancy flat - the addition was merely made on presumptive basis, which cannot stand on its legs,......
November 1, 2015 Case Laws Income Tax

Trading addition U/s 68 - during the course of search, no incriminating documents were found and seized, therefore, lump sum addition made by the Assessing Officer and......
November 1, 2015 Case Laws Income Tax

Disallowance of total contract expenses - required details of contract expense were not submitted before the AO - Therefore, we confirm the order of rejection U/s 145(3) - AT
November 1, 2015 Case Laws Income Tax

Rejection of books of account - purchases made by the appellant are not genuine and are not verifiable - addition is restricted to 15% of unverifiable purchases which......
November 1, 2015 Case Laws Income Tax

It has to be held that the trust had incurred expenditure on religious and charitable purposes from the income of the subsequent year, even though the actual expenditure....
November 1, 2015 Case Laws VAT and Sales Tax

Challenge to legality and validity of attachment order - Petitioners had no knowledge or notice of the charge of the Sales Tax Authorities before they purchased the......
November 1, 2015 Case Laws Customs

Late filing of EGM – Filing of EGM after the date of departure of vessel - If the main Section of the Customs Act, 1962 does not permit late filing of EGM then it......
November 1, 2015 Case Laws Customs

Confiscation of goods under Section 113 of Customs Act, 1962 – Such huge quantity purchased by appellant and he did not realise that goods were not basmati rice –......
November 1, 2015 Case Laws Customs

Failure to make pre-deposit of 7.5% to entertain appeal - what is to be seen is the date of filing of the appeal - Appellant deposited a sum of ₹ 4,95,532 on 8th.....
November 1, 2015 Case Laws Central Excise

Classification of Resin Bonded Bamboo Mats with Veneer in between - Classification under Chapter 4410.90 or under Chapter 4408.90 - a clear finding stands given that in....
November 1, 2015 Case Laws Central Excise

Waiver of pre deposit - Section 35F - Mandatory pre deposit - in view of the amendment of the Section 35F of the Act, the Stay application is not maintainable. - AT
November 1, 2015 Case Laws Central Excise

Disallowance of CENVAT Credit - credit on the quantity of input/coal which was short due to washing of coal in Coal Washery - credit cannot be denied on the ground that.....
November 1, 2015 Case Laws Central Excise

CENVAT Credit - Whether appellant is required to debit an amount of Cenvat Credit proportional to the utilisation of steam in non-productive use in canteen and laundry......
November 1, 2015 Case Laws Central Excise

Constitutional validity of Rule 8(3A) of the 2002 Rules - the unamended Rule 8(3A) of 2002 Rules whereby the benefit of CENVAT Credit for all the period till the actual.....
November 1, 2015 Case Laws Central Excise

Duty demand u/s 11AB - AED (GSI) pertaining to the period prior to 1.4.2000 had been utilized for payment of BED and SED - Though subsection (5) added to Section 88 of......
November 1, 2015 Case Laws Service Tax

Deputation of employees to group company - Manpower Supply Recruitment Agency Service - employees were and are kept informed that their services may be utilised for any....
November 1, 2015 Case Laws Service Tax

Classification of Services - BAS or BSS - if a services cannot be classified in any of the manner specified in clause (a) or clause (b) it shall be classified under the.....
October 31, 2015 Case Laws Service Tax

Whether Setting up MICR-CPC to attend cheque clearance of Financial Institutions is Banking and Other Financial Services or not? – Cheque clearance activity rendered to.....
October 30, 2015 Case Laws Income Tax

In absence of an order u/s 120(4)(b) of the Act the Addl. CIT Range-6, New Delhi lacks jurisdiction to exercise the functions of the AO and therefore consequently the......
October 30, 2015 Case Laws Customs

Import of capital goods under SHIS scheme - Supply of equipment for continuous annealing line for cold rolling mill – Definition of "capital goods" given in FTP are......
October 30, 2015 Case Laws Customs

Import of Electrode Grade Calcined Petroleum Coke – The benefit of the exemption Notification No.20/2006-Cus dated 01.03.2006 as amended, is available to "Electrode......
October 30, 2015 Case Laws Central Excise

CENVAT Credit - use of Capital goods in different premises - The machine was used by appellants for the production of final products. Thus the activity of appellants in....
October 30, 2015 Case Laws Central Excise

Manufacture - captive consumption - when by mixing UDMH and HH a new product is not emerging, it cannot be said that UDMH has been captively consumed in the manufacture....
October 30, 2015 Case Laws Central Excise

Valuation - there is no justification for treating the bonus amount as part of the price of the goods and demanding duty on the basis of bonus received from the buyers......
October 30, 2015 Case Laws Central Excise

Manufacturing activity or not - preparation of cutlery pack for airlines - They put such items on the tray, along with bread, etc. and these are handed over to the......
October 30, 2015 Case Laws Central Excise

CENVAT Credit - credit of input services distributed by the Input Service Distributor - it cannot be claimed that input service distributor is making self assessment......
October 30, 2015 Case Laws Service Tax

Commercial training or coaching service – Appellant contested SCN on grounds that they are charitable institution and courses conducted by them are of vocational in......
October 30, 2015 Case Laws Service Tax

Stay on Refund of cenvat credit - Definition of 'input service' on banking charges has to be allowed as they are in relation to business of manufacture whether same is......
October 30, 2015 Case Laws Service Tax

Maintenance of computer software - Board clarified that software is considered as "Goods" under section 65 (64) towards "Maintenance or Repair Service" - Amendment......
October 30, 2015 Case Laws Service Tax

Even though appellant received payment in Indian rupees but same is deemed to be convertible foreign exchange and condition provided under Rule 3(ii) of Export of......
October 30, 2015 Case Laws Service Tax

Franchise Service – manufacturing activity - Merely because words 'franchise' and 'franchisee' have been used in agreement does not ipso facto mean that as per that......
October 30, 2015 Case Laws Service Tax

Rejection of Refund Claim under Rule 5 of Cenvat Credit Rules, 2004 – 100% EOU – Commissioner (Appeals) did not examine all contracts in order to decide whether the......
October 30, 2015 Case Laws Service Tax

Cenvat Credit - Use of capital goods in providing Airport services – Chassis of motor vehicles were converted into toilet carts and water carts - Used only for cargo......
October 30, 2015 Case Laws Service Tax

Condonation of Delay under Section 14 of Limitation Act, 1963 – Appellant claims to exclude time consumed in disposal of writ petition before Court in computation of......
October 30, 2015 Case Laws VAT and Sales Tax

Back to Back transactions - The shipping vessel places an enquiry for required quantity of HSD with the Petitioner - Petitioner in turn places a back to back purchase......
October 30, 2015 Case Laws VAT and Sales Tax

Inter state sale or intra state sale - movement of levy rice from Yanam in the Union territory of Pondicherry to Kakinada (AP) - The petitioners, rice millers carrying.....
October 29, 2015 Case Laws Income Tax

TDS u/s 194C or u/s 192 - TDS on the amounts paid to the sanitation contractors - there is no contractor contractee relationship but is more in the nature of employee......
October 29, 2015 Case Laws Income Tax

Addition made on account of suppressed production / sales of TMT bars on the basis of electricity unit consumption - no addition can be made in the hands of the......
October 29, 2015 Case Laws Income Tax

Deduction u/s 80IB - amount declared during the course of survey as additional income - assessee is not entitled to the deduction under section 80IB of the Act on the......

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES