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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1201 to 1250 of 5427 Records

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October 24, 2015 Case Laws Customs

Collection of amount under threat without any authority of law - No demand for duty made even after lapse of two years - Amount to be refunded within 6 weeks; in case......
October 24, 2015 Case Laws Customs

Waiver of penalty imposed on deceased husband - Section 147 would not enable the Respondents to recover the penalty; no other section brought to notice of the Court -......
October 24, 2015 Case Laws Customs

Recovery of drawback duty under Rule 16 of Drawback Rules – Respondent assessee made a statement that no All Industry Rate of drawback fixed or existing - Merely making....
October 24, 2015 Case Laws Customs

Clearance of goods under Status Holder Incentive Scheme – titanium sheets are capital goods covered under capital goods definition and same is eligible under SHIS scrip.....
October 24, 2015 Case Laws Customs

Refund claim filed by CHA on behalf of importer - Regulation 2 of Customs Refund Application (Form) Regulations, 1995 provides for CHA to file refund claim on behalf of.....
October 23, 2015 Case Laws Income Tax

Eligibility for deduction u/s 10A - The assessee provides all relevant information and inputs to the AE on behalf of the end customer. The AE is admittedly answerable to....
October 23, 2015 Case Laws Income Tax

Attachment of immovable property - Recovery proceedings against the buyer of the property from the defaulter assessee - a person who had taken possession and made......
October 23, 2015 Case Laws Income Tax

Claim of bad debts - nature of amount received on settlement - whether towards principal or interest - in view of sections 60 of the Indian Contract Act it is at the......
October 23, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - transfer of title - diversion of income by overriding title - Once assessee has complied with the terms of the Will and the family arrangement......
October 23, 2015 Case Laws Income Tax

Disallowance of depreciation u/s 32 in respect of compensation received - Such a claim cannot be disallowed merely on the ground that assessee had not deducted TDS and.....
October 23, 2015 Case Laws Income Tax

Disallowance of exemption u/s 54 & 54F - Merely because of the fact that the property purchased is recorded as the asset in the statement of affairs of HUF and the loan.....
October 23, 2015 Case Laws Income Tax

Revision u/s 263 - The share premium so received was capital receipt not liable to tax during the year under consideration. Necessary enquiries with regard to share......
October 23, 2015 Case Laws Income Tax

Where the employee discharges his duties outside India and his stay is beyond the prescribed limit to term him resident, the income earned earned upon such discharge of.....
October 23, 2015 Case Laws Income Tax

Deduction of interest and salary paid to partners u/s 40b (IV) and 40 b(V) - order u/s 144 - The provisions of section 184(5) of the Act is very clear and according to.....
October 23, 2015 Case Laws Income Tax

Revision u/s 263 - While allowing benefit of section 11 of the Act, the Assessing Officer is also required to examine whether the conditions prescribed under section 13....
October 23, 2015 Case Laws Service Tax

Liability of Service Tax on GTA Services – Transportation of Inputs – They have been told by the consignor as well as the transporter that they should pay the tax -......
October 23, 2015 Case Laws Service Tax

Liability of Service Tax – direct service tax liability or not due to reverse charge on recipient of services – Appellant was not distributor of mutual fund or agent......
October 23, 2015 Case Laws Service Tax

Refusal for Refund of CENVAT Credit – input services - export of output services - when there is no dispute that credit is admissible on these services and the same is.....
October 23, 2015 Case Laws Service Tax

Refund claim – Appellant contends that payment of service tax was a mistake; the period of limitation would not apply – Authorities working under Central Excise law are.....
October 23, 2015 Case Laws Central Excise

Valuation of goods - manufacturing of recorded audio and video compact discs (RCDs) / production of duplicate CDs - cost of copyrights not to be included in the value - AT
October 23, 2015 Case Laws Central Excise

MRP based Valuation u/s 4A or transaction value u/s 4 - appellant has correctly valued their goods sold to the wholesaler in wholesale packages and valued as per section....
October 23, 2015 Case Laws Central Excise

Valuation of goods - Captive consumption - cost of production - Determination of assessable value - expenses are to be absorbed in cost on the basis of the normal......
October 23, 2015 Case Laws Central Excise

Valuation - Inclusion of cost of advertising - Every amount collected by the manufacturer from the buyer is not includible. Revenue has not been able to establish from.....
October 23, 2015 Case Laws Central Excise

Remission of duty - Goods destroyed in fire accident - The, short circuit in electric wire is not in the hand of a man who could avoid such accident. Therefore, it......
October 23, 2015 Case Laws Central Excise

Area based exemption - refund of duty paid in cash - allegation of wrong availing cenvat credit on GTA service - No proceeding was initiated against the denied cenvat......
October 23, 2015 Case Laws Central Excise

Area based exemption - Refund claim of duty paid in cash - there is no indication that value of the inputs cleared as such would be included in the aggregate value of......
October 23, 2015 Case Laws Customs

Levy of Safeguard duty – Import of Patented Premium VAM Top Threaded and Coupled Connection – it would be expedient if the CBEC decides the representation of the......
October 23, 2015 Case Laws Customs

100% EOU - Improper accounting of the imported materials - Relevant provision of Section 72 was not invoked and there was no charge or SCN in support of such demand;......
October 23, 2015 Case Laws Income Tax

Sale of wastages - revenue v/s capital receipt - If it is sale of waste materials generated during the course of construction activities, it would reduce the cost of......
October 23, 2015 Case Laws Income Tax

Validity of the assessment order passed u/s 153C read with Section 153A and 143(3) - satisfaction of the AO of the person searched is essential for assuming the......
October 23, 2015 Case Laws Income Tax

Penalty u/s 158BFA(2) - , where complete evidence has been found against the assessee on the basis of which addition of undisclosed income has been made in the hands of.....
October 23, 2015 Case Laws Income Tax

Penalty under Section 271(1)(c) - AO has not specified the relevant portion of the clause (c) of the notice under Section 274 rws 271 of the Act for initiating penalty......
October 23, 2015 Case Laws Service Tax

Deposit of service tax with wrong registration number of other unit – adjustment of service tax payments from the account of one registered unit to the account of......
October 22, 2015 Case Laws Central Excise

Abatement of duty - manufacturing activity of Pan Masala - the communications are violative of the provisions of sub-rule (2) of rule 6 of the Pan Masala Rules, inasmuch....
October 22, 2015 Case Laws Customs

Prohibition on working as Customs House Agent - great confidence is reposed in a CHA - when, by such malpractices, there is loss of revenue to the custom house, there......
October 22, 2015 Case Laws Customs

Export of readymade garments - The object of imports being to export readymade garments but not the hanger the hanger is excludible from the benefit of draw back. - AT
October 22, 2015 Case Laws Income Tax

Stay of demand - writ petition - Registration under section 12A denied - the petitioner shall not be treated as an assessee in default as contemplated under section......
October 22, 2015 Case Laws Income Tax

Accrual of liability - where claim of damages and interest thereon is disputed by the assessee in the court of law, deduction can't be allowed for the interest claimed......
October 22, 2015 Case Laws Income Tax

Enhanced compensation and interest - compensation and interest thereon is sub-judice before the Hon’ble Delhi High Court - Admittedly the assessee followed mercantile......
October 22, 2015 Case Laws Income Tax

Principles of mutuality - the assessee / society is under no obligation to return the funds to the contributors / members - concept of mutuality claimed by the assessee....
October 22, 2015 Case Laws Income Tax

Application u/s 12AA rejected - When the constitution of the Society authorizes receipt of money by way of funds, donations, contributions, grants, in addition to......
October 22, 2015 Case Laws Income Tax

Eligibility for deduction U/s.10B - AO directed to include the interest from EEFC deposit and the other deposit in the bank account as part of the profits eligible for......
October 22, 2015 Case Laws Income Tax

Long Term Capital Gain on surrender of tenancy right - applicability of provisions of Sec. 50C - assessee is a non-resident individual - provisions of Sec. 50C are not......
October 22, 2015 Case Laws Income Tax

Attribution of profits out of the sales made by the head office - the TPO has accepted the gross profit rate declared at 8.81%. In such a situation, acceptance of gross.....
October 22, 2015 Case Laws Income Tax

Disallowance of interest and remuneration paid to the partners - change in the partnership deed - If the assessee has filed the partnership deed during the assessment......
October 22, 2015 Case Laws Income Tax

Revision u/s 263 - AO while completing the assessment u/s 143(3) never applied his mind to various issues as pointed out by the CIT - revision upheld - AT
October 22, 2015 Case Laws Income Tax

Disallowance of interest paid - if the land is treated as stock-in-trade, the entire interest on the loan used to purchase the land to be treated as revenue expenditure.....
October 22, 2015 Case Laws Income Tax

Disallowance under S.14A read with Rule 8D - expenditure incurred towards earning of exempt income - once the expenditure claimed is disallowed, the same cannot be......
October 22, 2015 Case Laws Income Tax

Penalty u/s 271C - non deduction of tax at source u/s 194A - the case of the assessee squarely falls under the provisions of Section 273B and penalty is not leviable......
October 22, 2015 Case Laws Income Tax

Entitlement to deduction u/s.80IB(10) - additional receipts / income offered by the assessee against the project undertaken by the assessee u/s 132(4) - additional......

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F: Stock damaged in recent floods

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

F: Transfer of ITC without filing ITC-02

A: Director Identification Number

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

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES