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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1101 to 1150 of 5427 Records

1 ....19 20 21 222324 25 26 27........ 109

October 29, 2015 Case Laws Income Tax

Disallowance u/s 54 - the assessee has invested only an amount in part as per section 54 - Therefore, he is eligible only for the amount he has invested as per......
October 29, 2015 Case Laws Income Tax

Offences punishable under Section 276B r.w.s. 278B - failure to remit TDS - Though Section 278B of the Act contemplates such vicarious liability, the basic requirement.....
October 29, 2015 Case Laws Income Tax

Depreciation on the written down values of assets after including the gratuity liability taken over - ITAT allowed the claim - The gratuity liability taken over by the......
October 29, 2015 Case Laws Income Tax

Transfer of the property by way of distribution of assets on retirement of two partners - there is no error or illegality in the order of the CIT(A) in allowing the......
October 29, 2015 Case Laws Income Tax

Delays in remittance of TDS amounts - Assessee could never be faulted for delay on the part of the bank or the clearing house, whatever may be the rules governing......
October 29, 2015 Case Laws Customs

Confiscation u/s 111 (b) and (d)- Gold Bars - chemical examiner can only give percentage of gold in gold bars but cannot say whether seized goods are of foreign origin......
October 29, 2015 Case Laws Customs

Recovery of duty credit granted under Served From India Scheme - brand 'Four Seasons' is not an Indian brand - Not permissible for authorities adjudicating claims......
October 29, 2015 Case Laws Customs

Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in......
October 29, 2015 Case Laws Customs

Export of prohibited goods - Agarwood of a plant Acquilaria malaccensis - Seized goods are also neither notified goods nor specified goods under Customs Act, 1962 and......
October 29, 2015 Case Laws Central Excise

Valuation - Inclusion of expenditure in developing the art work and plate making charges - no case is made to indicate that such art work/plates were used in the......
October 29, 2015 Case Laws Central Excise

Cenvat Credit - Storage of input outside the factory - Removal of goods without necessary permission under Rule 8 of CENVAT Credit Rules 2004 - demand of duty with......
October 29, 2015 Case Laws Central Excise

Refund of duty paid earlier on export of goods - same tractors were admittedly brought back in the factory of the appellant and after testing etc. were cleared for......
October 29, 2015 Case Laws Central Excise

Clandestine removal of goods - only basis for the demand of duty is electricity consumption but no comments have been made by the adjudicating authority to demand on the....
October 29, 2015 Case Laws Central Excise

Refund claim - CENVAT Credit - denial of Cenvat credit refund on the ground that supply of goods from one 100% EOU to another 100% EOU will not be considered as......
October 29, 2015 Case Laws Central Excise

Clandestine removal and manufacture of goods - Allegation based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices -......
October 29, 2015 Case Laws Service Tax

Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST - refund denied - AT
October 29, 2015 Case Laws Service Tax

Valuation - Reimbursement Expenses - Legal position is clear that expenses actually incurred and reimbursed by service recipient are not to form part of assessable value....
October 29, 2015 Case Laws Service Tax

Liability of Service Tax – Club or Association Service or Convention Services – Charge Subscription and Empanelment Fees - demand set aside - AT
October 29, 2015 Case Laws Service Tax

Liability of Service Tax - Whether the amounts recovered by Appellant from small time internet service provider who took connection from appellant for rendering services....
October 29, 2015 Case Laws Service Tax

Refund of service Tax – Period of limitation - SEZ developer - Date of invoice should not be taken as relevant date thus not found maintainable as there is no such......
October 28, 2015 Circulars Companies Law

Relaxation of additional fees and extension of last date of filing of AOC-4, AOC-4 XBRL and MGT-7 E-Forms under the Companies Act, 2013 - Circular
October 28, 2015 Case Laws Income Tax

In case of temporary suspension of business, there is nothing to show that the business has been abandoned permanently and expenditure incurred to keep the business......
October 28, 2015 Case Laws Income Tax

Deduction u/s.35(1)(ii) has to be allowed whether the enditure incurred towards scientific research is in connection with the Assessee's business or not. - nowhere it is....
October 28, 2015 Case Laws Income Tax

Addition made of the closing balance of the sundry creditors - when the purchases from the parties were accepted and the sales made out of those purchases were not......
October 28, 2015 Case Laws Income Tax

Disallowance out of job work expenses - Though the assessee had provided complete details of the persons doing the job work, including their names and addresses, the......
October 28, 2015 Case Laws Income Tax

Any payment made under lease agreement for use of vehicles partake the character of rent on which tax has to be deducted under the provisions of section 194-I. -......
October 28, 2015 Case Laws Income Tax

Sales promotion expenses - assessee has failed to furnish any bills or any details or break-up of the expenditure - As per 37(1), onus is upon the assessee to establish....
October 28, 2015 Case Laws Income Tax

Penalty u/s. 271(1)(c) - expenditure toward payment made to employees under Voluntary Separation Scheme - when the assets are in the process of being sold out, the......
October 28, 2015 Case Laws Income Tax

Penalty u/s. 271D - where the loans are recorded by merely passing adjustment entries or journal entries are outside the scope of section 269SS - No penalty - AT
October 28, 2015 Case Laws Income Tax

Revised return filed beyond the permissible date - Set off of brought forward business loss and unabsorbed depreciation of amalgamating company - revised return......
October 28, 2015 Case Laws Income Tax

Disallowance of interest u/s 24(b) while computing 'Income from House Property" - payment of interest by the firm to the partners is an allowable expenditure if the said....
October 28, 2015 Case Laws Customs

Classification of Liquid Crystal Devices (LCDs) - LCDs are specifically mentioned in CTH 9013 as it has LCDs by name while description of CTH 85.29 is general in nature....
October 28, 2015 Case Laws Customs

Misdeclaration of goods - goods imported were different from the goods ordered - Re export of goods allowed - there is no reasonable ground for imposition of fine and......
October 28, 2015 Case Laws Customs

Import of plastic granules under exemption scheme (Target Plus Scheme) to be used for manufacturing of final products - Goods sent to Job Work – There is no transfer of.....
October 28, 2015 Case Laws Central Excise

Penalty u/s 11AC - valuation - Assessee paid the duty suo motu without any enquiries or any objection from the department. This conduct of the respondent clearly......
October 28, 2015 Case Laws Central Excise

Classification of goods - Base frames - the base frame would be classifiable under 8485 and not 8413, irrespective of the fact that such base frames are designed for......
October 28, 2015 Case Laws Central Excise

Valuation - cost of loading/handling charges and insurance at the rate of 8% (under the Employees State Insurance Scheme) incurred on the sale of such scrap not to be......
October 28, 2015 Case Laws Central Excise

Valuation - Captive consumption - it is only the apprehension that the date of invoices for independent buyers is different from the date of invoice for captive......
October 28, 2015 Case Laws Central Excise

Denial of Carry forward of CENVAT Credit - Conversion of DTA to EOU - Rule 11(3) will apply only in the situation where final products are exempted. - The final products....
October 28, 2015 Case Laws Central Excise

Justification of appeals filed by the Revenue - tribunal observed that why these appeals have been filed before this Tribunal when there is no proposal by the Committee.....
October 28, 2015 Case Laws Central Excise

CENVAT Credit - when the duty on HR sheets is not paid on the basis of thickness but on the basis of weight, the use of HR sheets of less than 4 mm thickness has no......
October 28, 2015 Case Laws Central Excise

Valuation of goods - whether the installation, erection and commissioning charges for equipment installed at customer's premises and values thereof can be added/included....
October 28, 2015 Case Laws Service Tax

Denial of CENVAT Credit - the services which are rendered at the residential colony for the employees cannot be availed as CENVAT Credit. - AT
October 28, 2015 Case Laws Service Tax

CENVAT Credit - whether service tax paid by the appellant on external commercial borrowings (ECB), on which service tax was paid under “Banking and Other financial......
October 28, 2015 Case Laws Service Tax

Denial of refund claim of cenvat credit - export of services - after sale support service - Business Auxiliary Service - business of processing of chips, the activity......
October 28, 2015 Case Laws Service Tax

Penalty u/s 76 and 78 of Finance Act, 1994 – There was suppression of material facts with intention to evade payment of service tax as it was already collected from......
October 27, 2015 Case Laws Income Tax

Expenditure incurred on oil solvent extraction plant - whether as the production had not commenced and therefore, it is in the nature of capital expenditure - Revenue......
October 27, 2015 Case Laws Income Tax

Non deduction of tax at source u/s 194J - if the business associates of the assessee (aggregator or service provider) has not deducted the TDS, there is a loss to the......
October 27, 2015 Case Laws Income Tax

Gifts made - the assessee was absolute owner of NDAW upto 24/07/2007 and transferred his 51% shares to RBE and then made the gift to NDAW, in which he still holds 49%......
October 27, 2015 Case Laws Income Tax

Penalty u/s 271(I)(c) - Assessee cannot be fastened with the liability of penalty without there being a clear or specific charge. Fixing a charge in a vague and casual.....

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