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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1301 to 1350 of 5427 Records

1 ....23 24 25 262728 29 30 31........ 109

October 19, 2015 Case Laws Central Excise

CENVAT Credit - reversal of credit on the raw material and the demand of duty on the finished goods solely on the ground of physical stock taking done by the assessee......
October 19, 2015 Case Laws Central Excise

MRP based Valuation - Section 4A - free supply of items - The retailers could be selling individual pieces (not having MRP printed on them to the individual ultimate......
October 19, 2015 Case Laws Central Excise

Appellant / revenue has not been to show any notification by which the benefit of CENVAT credit has been expressly denied where the payment of customs duty or additional....
October 19, 2015 Case Laws Central Excise

SSI exemption - manufacture of labels / stickers bearing the band name of the customer - An interpretation of Clause 4(e) to the effect that stickers would mean only......
October 19, 2015 Case Laws Central Excise

Availment of CENVAT Credit - capital goods / moulds were not available during the next year - e appellant is not entitled for Cenvat Credit to the extent of remaining 50% - AT
October 19, 2015 Case Laws Central Excise

Duty demand - Clubbing of turnover of the Job workers - dispute regarding Valuation - dummy units or not - If the department disputed the price at which excise duty paid....
October 19, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - appellant have booked excess duty paid under the head of expenditure in the profit and loss account - Adjudicating authority....
October 19, 2015 Case Laws Service Tax

Liability of Service Tax for felling, conversion, debarking, collection, stacking, transportation and delivery of pulp wood from the captive plantation – Matter remanded....
October 19, 2015 Case Laws Service Tax

Challenge the SCN issued for Levy of Service Tax service tax under section 65(105)(zzze) of the Finance Act, 1994 - SCN set aside to the extent demand is made in respect....
October 19, 2015 Case Laws Service Tax

Service tax liability for auctioning of abandoned cargo – Excess amount earned on auction of cargo shown in income – amount cannot be taxed under storage and warehousing service - AT
October 19, 2015 Case Laws Service Tax

Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT
October 19, 2015 Case Laws Customs

Import of Palmolive oil - Exemption under Rule 8 of the Customs (Import of goods to concessional rate of duty for manufacture of excisable goods) Rules 1996 – the......
October 19, 2015 Case Laws Customs

Benefit of Status Holders Incentive Scrip scheme - Import of accessories for Steam Turbine Generator cannot be considered as upgradation of technology of capital goods.....
October 19, 2015 Case Laws Income Tax

Validity of assessment u/s 147 instead of u/s 153C - AO should not confuse the expression ‘belongs to’ with the expression ‘relates to’ or ‘refers to’. - the documents......
October 19, 2015 Case Laws Income Tax

Nature of rent received from the company - benefit or perquisite or rent itself - Section 2(24)(iv) of the Act will normally come into play only when the company in......
October 19, 2015 Case Laws Income Tax

Penalty u/s. 271B - failure to get accounts audited - When a particular authority has been designated to record his satisfaction on any particular issue, then it is......
October 19, 2015 Case Laws Income Tax

Entitlement to exemption u/s 11 - merely because the assessee is charging fees from the patients for providing diagnostic service, whether exemption under section 11 of.....
October 19, 2015 Case Laws Income Tax

Levy of interest under section 220(2) - The period specified under section 220(1) has to be taken into consideration from the date of passing of the fresh assessment......
October 19, 2015 Case Laws Income Tax

Entitlement to deduction u/s 80QQB - whether the royalty income is not derived by the appellant in the exercise of profession and is therefore not entitled to deduction.....
October 19, 2015 Case Laws Income Tax

Good work reward - it was an ex gratia payment or some sort of reward given to an employee for the good work done by him and would therefore, fall within the category......
October 18, 2015 Case Laws Income Tax

Credit for foreign tax paid in Mauritius - whether should not be excluded while computing interest under section 234C? - The payment of taxes in Mauritius cannot be......
October 18, 2015 Case Laws Income Tax

Levy of penalty u/s 271B - Failure to get accounts audited u/s 44AB - the claim of the Assessee that he was under reasonable and bona fide belief that his turnover did.....
October 18, 2015 Case Laws Income Tax

Penalty u/s.271B - non furnishing of tax audit report u/s 44AB - determination of turnover - the assessee's case, despite a default of s. 44AB of the Act, is not liable....
October 18, 2015 Case Laws Central Excise

Manufacturing activity or not - Appellant is only undertaking the process of Chemiking and Spotting which is akin to the process of washing and cannot be considered to.....
October 17, 2015 Case Laws Central Excise

Denial of CENVAT Credit - whether the appellants are entitled to credit on the duty paid on bright bars used as inputs - The question whether the input is a result of a.....
October 17, 2015 Case Laws Central Excise

Denial of credit on dumpers and its parts - denial on the ground that these are neither inputs nor capital goods - Modvat/Cenvat credit is admissible on capital goods......
October 17, 2015 Case Laws Central Excise

Export of goods - Failure to comply with the supplementary instructions issued by CBEC - appellant is not required to fulfill the condition imposed on him by way of......
October 17, 2015 Case Laws Service Tax

Demand under Section 87 from debtors of Petitioner – Recovery order issued within two days of SCN – Liability of Petitioner yet to be crystallised; Resorting to Section.....
October 17, 2015 Case Laws Service Tax

Best judgement assessment u/s 72 – No allegation held against the appellant that they have not filed the return and failed to assess the tax –Provision of Section 72(b).....
October 17, 2015 Case Laws Service Tax

Relevant date of issuance of SCN - If we calculate the period during which the writ petition was pending and there was a stay order, the show-cause notice issued by the.....
October 17, 2015 Case Laws Service Tax

Activity of supplying data of drug master file on receipt of consideration from certain customers – Appellant is a manufacturer and does not fit into the category of......
October 17, 2015 Case Laws Central Excise

Refund claim - Denial of CENVAT Credit - Export of exempted goods - petitioners are entitled to remove the goods on furnishing the bond as set out in Annexure 16 in Form....
October 17, 2015 Case Laws Central Excise

Denial of SSI Exemption - Dummy unit - Use other's brand name - there was one man show which is evident from different materials gathered by Revenue, both the units are.....
October 17, 2015 Case Laws Central Excise

Manufacturing of corrugated galvanised sheet from plain galvanised sheet - the said activity amounts to manufacture. - AT
October 17, 2015 Case Laws Central Excise

Denial of refund claim - Restriction on utilization of cenvat credit for delayed payment of duty according to the provisions of Rule 8 (3A) - duty was initially debit to....
October 17, 2015 Case Laws Customs

Exemption from payment of CVD - Whether the 'Ore Concentrate' imported by the assessee is eligible for complete exemption from payment of additional duty of custom/CVD......
October 17, 2015 Case Laws Customs

Payment of Differential Duty – Assessee imported imported 'Base Transreceiver Station (BTS) along with Antenna and Installation Cable – Antenna becomes an integral and......
October 17, 2015 Case Laws Customs

Tribunal was in error in coming to conclusion that since the goods have been exported and not available for confiscation, order of confiscation under Section 113 cannot.....
October 17, 2015 Case Laws Customs

Modification in the Bill of entry - assessee used a wrong expression "re-assessment of Bill of Entries" and did not quote the provision of law - This cannot be taken......
October 17, 2015 Case Laws VAT and Sales Tax

Levy of penalty u/s 86(19) of the DVAT Act - Whether bill of entry was not a valid document or invoice - impounding order u/s 59/61 of the DVAT and recorded the reason.....
October 17, 2015 Case Laws VAT and Sales Tax

Imposition of penalty u/s 53 (12) - movement of goods in the disguise of movement in the course of export to avoid tax liability - Levy of penalty confirmed - HC
October 17, 2015 Case Laws Income Tax

Would intellectual property such as trademarks, copyrights and know-how come within the definition of 'plant' in the 'sense which people conversant with the......
October 17, 2015 Case Laws Income Tax

Nature of expenditure - There is a clear finding of fact by the Tribunal that the legal expenses incurred by the Assessee were for protecting its business - High Court.....
October 17, 2015 Case Laws Income Tax

Subsidy received prior to insertion of Explanation 10 to section 43(1) - Tribunal was not right in law in holding that the amount of subsidy received prior to insertion.....
October 17, 2015 Case Laws Income Tax

Penalty u/s 271-E - The Add. CIT ought to have been conscious of the limitation u/s 275(1)(c), i.e., that no order of penalty could have been passed u/s 271-E after the.....
October 17, 2015 Case Laws Income Tax

In view of the assessment orders made in the case of the petitioner, the respondent authorities can no longer continue with the seizure of the ornaments in question and.....
October 17, 2015 Case Laws Income Tax

Transaction of gift of shares to a private limited company - the assessee is not carrying out any business or profession, therefore, the provisions of section 28(iv)......
October 17, 2015 Case Laws Income Tax

Disallowance of project development expenses claimed by the assessee as revenue expenditure u/s 37(1) - expenditure are allowable in the year under consideration......
October 17, 2015 Case Laws Income Tax

Reopening of assessment - mode of service of notice - By affixture notice - Merely because there was some error in service of notices on the assessee, statutory......
October 17, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - bogus gifts - The assessee is no more and expired on 26.09.2006. The penalty proceedings were completed on legal heir i.e. Dr. K.C. Garg, who......

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H: Goods matched documents like e-way bill and invoices; detention order ...

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H: 's Revision: Hospital receipts verified, partial refunds & fees paid s...

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H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

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

F: Transfer of ITC without filing ITC-02

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F: INTERMEDIARY SERVICES OR EXPORT SERVICES