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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1151 to 1200 of 5427 Records

1 ....20 21 22 232425 26 27 28........ 109

October 27, 2015 Case Laws Income Tax

Sale of premises - Long Term Capital Gain OR Business Income - assessee has rightly offered to tax income from rent as ‘Income from House Property’ but that will not......
October 27, 2015 Case Laws Income Tax

Revision u/s 263 - CIT cannot revise a non est order in the eye of law. Since the assessment order was passed in pursuance to the notice u/s 143(2), which was beyond......
October 27, 2015 Case Laws Income Tax

Penalty u/s. 271(1)(c) - notice u/s. 274 of the Act in the present case does not make any reference as to whether the assessee has concealed or furnished inaccurate......
October 27, 2015 Case Laws Income Tax

Levy of interest u/s 234D - mistake in computing the interest u/s 244A has been rectified by passing the order u/s 154 and with which the assessee has no quarrel. It is.....
October 27, 2015 Case Laws Income Tax

Exemption u/s 11 & 12 - promotion of football games - The mere fact that the appellant society had generated sponsorship funds, during the course of carrying on the......
October 27, 2015 Case Laws Central Excise

CENVAT Credit - capital goods - appellant is not required to reverse CENVAT Credit taken on the capital goods, which was procured and subsequently re-exported - AT
October 27, 2015 Case Laws Customs

Entitlement of Duty Credit Scrips under Served From India Scheme (SFIS) declared deficient – It is undisputed that brand "Castrol India" is not an Indian brand -......
October 27, 2015 Case Laws Customs

Revenue has sought to open assessments which had been finalised more than five years ago on grounds of mis-declaration of goods – Assessments were finalised after......
October 27, 2015 Case Laws Central Excise

When the adjudicating authority held that it is an issue of interpretation of Rule, therefore it cannot be alleged that appellant has taken cenvat credit by way of......
October 27, 2015 Case Laws Central Excise

Admissibility of cenvat credit - Rejected and returned goods - appellant whereas, the appellant has produced documentary evidence to show that certain process were done.....
October 27, 2015 Case Laws Central Excise

Determination of assessable value - Trade discount - by changing the nomenclature, they are only trying to mislead the department and by change of the nomenclature,......
October 27, 2015 Case Laws Central Excise

Denial of remission of duty - Loss of molasses due to Puncture of the drain nipple - as long as the accident is not deliberate and there is no mala fide on the part of......
October 27, 2015 Case Laws Central Excise

Cenvat Credit - No evidence has been produced by the Revenue that duty paid inputs are directly used in the manufacture of exempted byproduct Bio Feed. - demand set aside - AT
October 27, 2015 Case Laws Central Excise

Whether the appellant is required to reverse the cenvat credit on account of discounts awarded to the appellant after clearance of the goods on payment of duty by the......
October 27, 2015 Case Laws Service Tax

Storage and warehousing services - nature of amount collected from auction of goods where importer failed to take the delivery - no service tax liability arises on such.....
October 27, 2015 Case Laws Service Tax

CENVAT Credit - input services - construction of dormitory adjacent to the factory premises was the necessity because of the location of the factory in a remote area -......
October 27, 2015 Case Laws Service Tax

Liability of Service Tax - scope of the work order indicates a specific job of welding and gas cutting to be undertaken by the appellant - appellant is required to......
October 27, 2015 Case Laws Service Tax

Export of services - Rebate claim for the Month of March 2007 - there is a change in the provisions of Rule 3(ii) of the Export of Service with effect from 01.03.2007,......
October 27, 2015 Case Laws Service Tax

Refund of Service Tax claimed on inputs services – Export of goods - Exemption under Notification No.17/2009-ST requires clear classification of input services - Error......
October 26, 2015 Case Laws Income Tax

Addition u/s 36 - the disallowance should be restricted to net interest paid on the overdraft amount in relation to payments made by the assessee on behalf of the......
October 26, 2015 Case Laws Income Tax

Taxation on amount received on family settlement - accrual of income - entire property was in existence at the time of partition in which concerned family members were......
October 26, 2015 Case Laws Income Tax

Penalty u/s 221(1) - outstanding demand on account of self assessment tax -the penalty imposed at 10% of the outstanding demand for both the assessment years u/s 221(1).....
October 26, 2015 Case Laws Income Tax

Capital gains tax - whether the amount received by the assessee from the sale of property, the title of which was acquired by way of adverse possession and which did not....
October 26, 2015 Case Laws Income Tax

Additional depreciation on wind mill - assessee had made a claim in the revised computation of income statement filed before completion of assessment proceedings -......
October 26, 2015 Case Laws Income Tax

Short term capital loss - sale of plant & machinery as scrap - the alleged short term capital loss as claimed by the assessee on sale of machineries cannot be allowed,......
October 26, 2015 Case Laws Income Tax

Registration u/s 12AA denied - Trust created for giving medical aid, social welfare, uplifting of poor members of the community and for giving financial and other help......
October 26, 2015 Case Laws Income Tax

Exemption U/s. 10A - AO noticed that that invoice issued on 31st March 2010 was cleared by STPI authority on 6 May 2010, i.e. in FY 2010-11, hence, the same cannot be......
October 26, 2015 Case Laws Customs

Goods not cleared on the basis of being hazardous – By not passing any orders on the petitioners application for provisional assessment or by not passing any orders on......
October 26, 2015 Case Laws Central Excise

Marketability - making of cream within their factory by mixing ingredients like sugar, Vanaspati, milk powder, flavour etc. to be used in the Manufacture of cream......
October 26, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Credit on Coated Pipes (capital goods) used as replacements in a pipeline used for transportation of natural gas from Gail's take off point to.....
October 26, 2015 Case Laws Central Excise

Demand of duty on goods manufactured by the Job worker - Assessee received goods under Notification No.214/86 and not returned the same - liability of payment of duty......
October 26, 2015 Case Laws Central Excise

Clandestine removal of goods - pages / records seized during search - onus to prove - Only for the reason that M/s Arhat an unregistered unit issued few invoices under......
October 26, 2015 Case Laws Central Excise

Confiscation of goods - Excess stock found which was not recorded in RG-1 Register - search was conducted as on 10/3/2011 - RG-1 Register was updated only till 28/2/2011....
October 26, 2015 Case Laws Central Excise

Denial of benefit of Notification - wrong mention of notification no. in the declaration - merely because the number of the Notification mentioned in the declaration......
October 26, 2015 Case Laws Central Excise

Failure of the DGFT to pass the orders as per the directions of the Apex Court - No endeavour has been made to seek an extension and for passing an order or taking a......
October 26, 2015 Case Laws Central Excise

Benefit of SSI Exemption - Use of Brand name of others - German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18.06.1996......
October 26, 2015 Case Laws Central Excise

Valuation of goods - Related person and favoured buyer - mutuality of interest - CESTAT was not right in holding that there was no mutuality of interest and, therefore,.....
October 26, 2015 Case Laws Service Tax

Refund of CENVAT Credit - Export of Services - Revenue denied refund on grounds that it is specifically governed by Notification No.9/2009-ST and appellant should have......
October 26, 2015 Case Laws Service Tax

Liability of Service Tax on deemed export of services rendered to sister concern which is 100% EOU – Appellant contends that services provided to sister concern are......
October 24, 2015 Case Laws Service Tax

The appellant received consideration on piece rate basis for providing certain fabrication work by deputing workers to the factory – Appellant contends consideration......
October 24, 2015 Case Laws Service Tax

Validity of order-in-appeal to deny the refund claim – Review order was passed by the same officer who has passed the OIO - Order-in-Appeal quashed. - matter remanded back - AT
October 24, 2015 Case Laws Service Tax

Penalty u/s 76, 77 & 78 - benefit of Section 80 - Bonafides of the respondent are not in doubt. Had he been informed and known about the law, he was always willing to......
October 24, 2015 Case Laws Central Excise

Denial of Input credit - Non maintenance of separate accounts - Only for the reason of non-filing or delayed filing of intimation under sub-rule (3A), as assessee cannot....
October 24, 2015 Case Laws Central Excise

Denial of CENVAT Credit - With effect from 18.08.2000 the appellants could not have utilised the Cenvat credit available for the subsequent period for payment of duty of....
October 24, 2015 Case Laws Central Excise

Valuation - Inclusion of expenditure in developing the art work and plate making charges - If such plates or art work is not being used then we do not find any reason to....
October 24, 2015 Case Laws Central Excise

Transfer of unutilized credit of SAD from one unit to other unit as per the provisions of Rule 10A - The said Rule 10A came into effect from 01.04.2012 and the credit......
October 24, 2015 Case Laws Central Excise

Valuation of goods - Since cost of secondary packing not ordinarily used and given specially at the request of customer, is not includible in the assessable value, the......
October 24, 2015 Case Laws Central Excise

Clandestine removal of goods - the SCN is issued alleging evasion of duty and clandestine removal of goods. Whereas the order passed confirms the demand under wrongful.....
October 24, 2015 Case Laws Central Excise

Valuation of goods - whether the amortized value of Tonner/Cylinder supplied to the respondent free of charge by the customer for filling the Liquid Chlorine......
October 24, 2015 Case Laws Central Excise

Availment of Cenvat credit - capital goods not installed in the appellants premises but installed at other units doing Job work - No intimation, No permission from the......

1 ....20 21 22 232425 26 27 28........ 109

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