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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1401 to 1450 of 5427 Records

1 ....25 26 27 282930 31 32 33........ 109

October 14, 2015 Case Laws Income Tax

Acquisition of agricultural land - nature of compensation - it was one transaction of acquisition, under which the land, as well as the trees, etc., had been acquired,......
October 14, 2015 Case Laws Income Tax

Expenses incurred for replacing non-Y2K compliant computer with Y2K compliant computer - the expenditure was for replacement of a system within a larger system which is.....
October 14, 2015 Case Laws Income Tax

Dual method of accounting for valuation of stock of sugar - The closing stock as well as the opening stock would reflect this dual system of valuation followed by the......
October 14, 2015 Case Laws Income Tax

Capital Gains - the family arrangement was held to be not a transfer for the purpose of capital gains tax - the action of AO in bringing to tax the long term capital......
October 14, 2015 Case Laws Income Tax

Receipt of liquidated damages - Surplus in our opinion had all the features of business profit, since assessee’s adventure or foray into real estate development was......
October 14, 2015 Case Laws Income Tax

Rectification of mistake - AO has not disposed of the application filed u/s 154 by passing speaking order. - Thus, the rejection of succeeding application is not proper.....
October 14, 2015 Case Laws Income Tax

Disallownace of layout formation expenses - even though the expenditure incurred after the execution of the deed by the assessee, there existed a commitment in relation.....
October 13, 2015 Case Laws Income Tax

Addition under S.69 - unexplained investment - Merely on the ground that confirmation letter was filed by another person, the genuineness of the transaction cannot be......
October 13, 2015 Case Laws Income Tax

TDS u/s 194J - the payment made by the assessee to the non-resident translators would not fall within the scope of "fees for technical, managerial or consultancy......
October 13, 2015 Case Laws Income Tax

Penalty u/s.271B - Failure to get accounts audited - reasonable cause - assessee was under a bona fide belief that the commission income for the year under consideration....
October 13, 2015 Case Laws Income Tax

In view of the specific stipulation in the circular that 'for returns filed during the current financial year 2004-05, the selection of cases for scrutiny will have to......
October 13, 2015 Case Laws Central Excise

Denial of refund claim - Accumulated CENVAT Credit - The failure to debit on the date of filing the refund claim is not such a lapse that it would debar the appellants......
October 13, 2015 Case Laws Central Excise

Duty demand - Insurance claim received against damaged gear boxes - gear box still lying in the factory - demand set aside - AT
October 13, 2015 Case Laws Service Tax

Valuation - Job work - manufacture of Alcoholic Beverages (i.e., Beer) - The amount “surplus/profit retained by Brand owners (BO)” as claimed by the appellant, had been.....
October 13, 2015 Case Laws Service Tax

Clinical Trial/Research Service – from 01.07.2003 to 31.03.2006 - amendment in the nature of retrospective or not - the amendment in reality expounded the scope of the....
October 13, 2015 Case Laws Service Tax

Admission fee, remitted prior to the date of introduction of the taxable service cannot therefore be considered as receipt of a consideration for rendition of Commercial....
October 13, 2015 Case Laws Central Excise

Imposition of penalty u/s 11AC - Whether conditions u/s 11AC are mandatory or automatic - Held No - preconditions mentioned therein have to be fulfilled. - HC
October 13, 2015 Case Laws Central Excise

CENVAT Credit - Capital goods - For the temporary use for few months in manufacture of only exempted goods will not disable the assessee in availing the CENVAT Credit......
October 13, 2015 Case Laws Central Excise

Levy of SAD - 100% EOU - DTA Clearances - in case of inter-unit stock transfers of the final product, the demand of SAD cannot be held sustainable even though no VAT or.....
October 13, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - it is unfortunate that for a small amount of ₹ 92,111/-, the appellant has been fighting the case for about last 20 years. - AT
October 13, 2015 Case Laws Central Excise

Packing activity - first time packing - chemicals brought in tankers can never be termed as brought in bulk packs. - the activity undertaken by the assessee in filling......
October 13, 2015 Case Laws Customs

DTA sale by 100% EOU - wastage in production from Imported Blocks - Challenge the limit of disposal of reject/scraps - Revenue allowed only 2% - Development Commissioner....
October 13, 2015 Case Laws Customs

Principle of natural justice - it was contended that they have preferred appeal only against addition of royalty amount ordered by the adjudicating authority whereas the....
October 13, 2015 Case Laws VAT and Sales Tax

Levy of sales tax on banks - Dealer or not - whether a bank, which holds hypothecation of vehicles in their favour, would be a dealer within the definition of the......
October 13, 2015 Case Laws Income Tax

Tax relief u/s 90 - the argument that in the absence of an agreement between India and the State, the benefit of Section 90 is not available to the assessee is ex-facie....
October 13, 2015 Case Laws Income Tax

TDS u/s 194C - payment of transportation of goods - sub-contracting - scope of the term 'Work' - payments made to each lorry owner exceeded ₹ 50,000 - assessee......
October 13, 2015 Case Laws Income Tax

Deduction U/s. 10B - extra ordinary income - incomes of extraordinary nature are to be excluded and further extraordinary events in any company also make it......
October 13, 2015 Case Laws Income Tax

Superannuation contribution in respect of a promoter Managing Director - it is exclusively incurred for the purpose of business - assessee has deducted tax at the time......
October 13, 2015 Case Laws Income Tax

Bogus commission - at the admitted fact consistently on record is that the commission has been paid to the persons after deduction of tax at source by way of account......
October 13, 2015 Case Laws Income Tax

Registration U/s 12AA denied - trustee has given absolute power to dissolve the Trust and utilize the income as per his sweet will. Prima facie, it appears that Dr.......
October 13, 2015 Case Laws Income Tax

TDS u/s 194A - amount payable towards loan debited in direct expenses under minor head “excess payment refund" - no fault can be found on the part of the AO for treating....
October 13, 2015 Case Laws Income Tax

Eligibility of deduction u/s.10A - CIT(Appeals) has cast serious aspersions on the veracity of Audit Report filed along the alleged manual return. - Since the assessee.....
October 13, 2015 Case Laws Income Tax

Assessment of commission income of providing accommodation entires - CIT(A) estimated the income @5% out of Hawala transactions - an estimate of 2.5% of the total......
October 13, 2015 Case Laws Income Tax

TPA - the income from settlement of patent infringement cannot become part of operating revenues either on bulk drug manufacturing (API) segment or on product......
October 12, 2015 Case Laws Service Tax

Delay in passing order - Recovery of service tax - sitting on files and for months together and sometimes beyond the financial year is, thus, not conducive to the......
October 12, 2015 Case Laws Service Tax

Denial of benefit of abatement - GTA service - When Notification No. 1/2006-ST talks of not taking of Cenvat credit on input services taken by the transporter then it is....
October 12, 2015 Case Laws Service Tax

Job work - whether manufacturing of medicines containing alcohol amounts to manufacture and liable for service tax under business auxiliary services or not – Service......
October 12, 2015 Case Laws Central Excise

Levy of penalty u/s 11AC read with Rule 15 - Availment of inadmissible CENVAT Credit was reversed on pointing out by the department - this amount has not been......
October 12, 2015 Case Laws Central Excise

Denial of rebate claim - Export of manufactured goods - excise duty paid both on the inputs and on the manufactured product - Rule 18 - exporters/appellants are entitled....
October 12, 2015 Case Laws Central Excise

Cenvat credit - supplier paid the amount on exempted goods as reversal of credit under Rule 6(3) and shown the same on the Invoice as duty of excise - credit is not......
October 12, 2015 Case Laws Central Excise

Valuation - advertisement by the dealers cannot be called as advertisements for the manufactured goods but are advertisements of the dealer - the said amount cannot be......
October 12, 2015 Case Laws Customs

Over valuation of items imported - Consignment of CD ROMs declared as computer software – Declaration of price in the Bill of Entry was correct and goods are wholly......
October 12, 2015 Case Laws Customs

Claim for Refund of Penalty – Once the orders-in-original have been set aside, the Respondent has no authority to retain the amounts deposited by the petitioners towards....
October 12, 2015 Case Laws Customs

Mis-declaration of country of origin - No dispute arise about the fact that goods in question were not dutiable goods, by virtue of the exemption notification - since......
October 12, 2015 Case Laws Customs

Failure to fulfil obligation of Custom Broker – Suspension of broking license – only upon establishing/determining whether impugned goods are steel strips or metal......
October 12, 2015 Case Laws Customs

Mis-declaration of goods – declaration of import as Diethyl Hexyl Pthalate (DEHP) instead of Di-Octyl Pthalate (DOP) – technical literature shows that DOP and DEHP are......
October 12, 2015 Case Laws Income Tax

Computation of MAT tax liability - the tax liability arising under normal provisions of the Act and u/s 115JB of the Act should be compared before allowing rebate u/s 88E - AT
October 12, 2015 Case Laws Income Tax

Revision u/s 263 - since the Revenue had accepted similar transactions in the past and had allowed a view to sustain for several years, an exercise under Section 263 of.....
October 12, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - The break up of different kinds of loans and advances indicated by the said Finance Company in its balance sheet was for its convenience......
October 12, 2015 Case Laws Income Tax

Validity of reopening of assessment - receipt of accommodation entry - the basic requirement that the AO must apply his mind to the materials in order to have reasons to....

1 ....25 26 27 282930 31 32 33........ 109

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

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

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H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

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

H: Microphone Tech Classification: Functionality Over Technology.

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

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

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 ...

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