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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1451 to 1500 of 5427 Records

1 ....26 27 28 293031 32 33 34........ 109

October 12, 2015 Case Laws Income Tax

Validity of reassessment proceedings initiated against a dead person after his death - liability of the legal representative - the notice issued to the petitioner as......
October 12, 2015 Case Laws Income Tax

The payment made by the appellant for carrying out entire operation and maintenance of power plant cannot be treated as fees for professional/technical services,......
October 12, 2015 Case Laws Income Tax

Difference in job work receipts - The disclosure was strictly in conformity with the applicable AS-1 issued by ICAI and GAAP also. Many a times, the job work receipts......
October 12, 2015 Case Laws Income Tax

Legality of order passed U/s 147 - addition on account of alleged unexplained sundry creditors - AO should have collected the information from the creditors directly to.....
October 12, 2015 Case Laws Income Tax

Penalty U/s 271(1)(c) - The assessee was availing expert opinion on taxation matter as he was filing return since long and had number of businesses - claimed deduction......
October 12, 2015 Case Laws Income Tax

Exemption u/s 11 - Charitable activity u/s 2(15) - Addition on account of income from Samudaik Bhawan after allowing expenses - use of Samudaik Bhawan and Fitness Centre....
October 12, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - disallowance of loss - Except non production of books, no reason or basis whatsoever has been assigned by authorities below in......
October 12, 2015 Case Laws Income Tax

Rejection of books of accounts - addition made for suppression of turnover - there was no occasion or instances of this nature pointed out by the AO in the assessment......
October 12, 2015 Case Laws Income Tax

Capital gain - exchange of flats - assessee has exchanged the existing flat with a new flat plus compensation amount. Under sec. 2(47) of the Act, the expression......
October 12, 2015 Case Laws Income Tax

Computation of Capital gains - valuation of land as on 1.4.31981 - AO has simply adopted the value determined by the DVO - Registered Valuer has determined almost the......
October 12, 2015 Case Laws Income Tax

TDS - Late furnishing of Form 15G/15H - When assessee was well aware that recipients had no taxable income, just because the declarations in Form 15G/H were obtained......
October 11, 2015 Case Laws Central Excise

Duty demand u/s 11A - the petitioner / director is not liable to be proceeded against for the recovery of Government dues pertaining to the company. - HC
October 11, 2015 Case Laws Central Excise

Condonation of delay - Delay of 175 days - CA did not performed his obligations - Alternate arrangements caused delay - we are satisfied to condone the delay and direct.....
October 11, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - The sole contention of the appellant was that they had deposited the duty under protest and that they had not passed on the.....
October 11, 2015 Case Laws Central Excise

Refund claim - Even if it is shown on the 'expense side' that does not mean that the presumption that the burden has been passed to the consumer can be raised - Revenue.....
October 11, 2015 Case Laws Central Excise

Denial of CENVAT Credit - whether the manufacturer is entitled to claim credit for the duty paid by the job worker or not - Held Yes - The original authority and the......
October 11, 2015 Case Laws Central Excise

The circular instructions are binding on the department and in pursuance of circular instructions only, the order impugned before appellate authority was passed and that....
October 11, 2015 Case Laws Central Excise

Duty demand u/s 11D - In terms of Section 11D of the Act, the demand can only be made from the manufacturer of the goods and if any duty amount is collected in any......
October 10, 2015 Case Laws Service Tax

Assessees were given a lumpsum contract of carrying out the job in the factory premises of Amitasha Enterprises. This activity will not be covered under the category of.....
October 10, 2015 Case Laws Central Excise

Denial of SSI Exemption - Use of third person brand name - there was scope for doubt in the mind of assessee regarding availability of SSI exemption and hence the longer....
October 10, 2015 Case Laws Central Excise

Area based exemption - a factory manufacturing more than one commodity in different sections, has to be treated as consisting of more than one manufacturing unit - for.....
October 10, 2015 Case Laws Central Excise

Area based exemption - the availability of more credit does not benefit an assessee in any manner and, on the contrary, reduces the refund available to him in terms of......
October 10, 2015 Case Laws Central Excise

Valuation - inclusion of freight in the transaction value - place of removal - When the goods were handed over to the transporter, the respondent had no right to the......
October 10, 2015 Case Laws Central Excise

Interpretation of exemption notification - Even if there is a doubt, which was even accepted by the assessee, it has to be strict interpretation and in case of doubt,......
October 10, 2015 Case Laws Central Excise

Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - Assessee was producing RMC and the exemption notification exempts only CM and the two products.....
October 10, 2015 Case Laws Customs

Procurement of goods without valid documents – Appellant-firm has already paid duty during investigation and there is no sufficient materials available on record for......
October 10, 2015 Case Laws Customs

100% EOU - HSD had been procured from M/s. ESSAR Oils who had imported the same and cleared the same for warehousing. - Demand of differential duty - duty should have......
October 10, 2015 Case Laws Customs

Reduction in value of goods in subsequent MoA – At time of import, price was available on basis of MoA of agreement and there is no material placed by appellant for......
October 10, 2015 Case Laws VAT and Sales Tax

Valuation - Inclusion of incidental charges - interest would be chargeable from the date of the passing of the assessment order in question and not from the date of......
October 10, 2015 Case Laws Income Tax

Entitlement to the benefit of Section 10A - sales effected to other STP - Once the goods manufactured by the assessee is shown to have been exported out of India either.....
October 10, 2015 Case Laws Income Tax

The conclusion that the Assessee did not exist solely for educational purposes, but for the purposes of profit on the basis that it had advanced the aforesaid sums to......
October 10, 2015 Case Laws Income Tax

Whether the income of the Assessee was liable to be excluded from its total income by virtue of Section 10(22) of the Act was an issue which could not be made the......
October 10, 2015 Case Laws Income Tax

DGIT(E) was not justified in denying the Assessee approval under Section 10(23C)(vi) on the ground that the audit report had not been furnished along with the......
October 10, 2015 Case Laws Income Tax

Denial of benefit of set off of the speculation loss - explanation to section 73 - the assessee is entitled for the set off of the impugned amount of amount of loss......
October 10, 2015 Case Laws Income Tax

Claim of deduction of credit balance appearing under the head “Settlement Bargain” u/s 80IB - fluctuation of rate of exchange - amount is eligible for deduction u/s 80IB - AT
October 10, 2015 Case Laws Income Tax

Penalty u/s 271(1)(b) - non-compliance of notices - The assessee gave satisfactory reply expressing his inability to attend the proceedings due to illness which has not.....
October 10, 2015 Case Laws Income Tax

Rejection of books of accounts u/s 145(3) - assesee was dealing in gems and jewellery - It is difficult to maintain the stock register in this line of business of the.....
October 10, 2015 Case Laws Income Tax

Penalty u/s. 271(1)(c) - It is a misconception in the mind of assessee but he has not deliberately withheld something from the Assessing Officer. He has accounted these.....
October 10, 2015 News Indian Laws

Indirect Tax Revenue - an Increase of 32.6% has been Registered in Collections During September 2015 over the Corresponding Period in the Previous Year
October 9, 2015 Case Laws Service Tax

Management, Maintenance or Repair Service – appellant had collected an amount from the prospective buyers in respect of maintenance or repairs form residential units as.....
October 9, 2015 Case Laws Service Tax

Refund of CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004 – Credit cannot be denied on procedural lapses and denial of credit on the ground of incomplete address....
October 9, 2015 Case Laws Central Excise

Recovery of erroneous refund of unutilized cenvat credit - period of limitation - when there is a limitation provided under the notification, the period mentioned under.....
October 9, 2015 Case Laws Central Excise

CENVAT Credit - No evidence could be brought on record that the main appellant and its Director were aware that inputs received was as a result of an activity not......
October 9, 2015 Case Laws Central Excise

CENVAT Credit - removal of capital goods after use - removal of cylinders/rollers which are used in printing of packaging materials - demand is restricted to the extent....
October 9, 2015 Case Laws Central Excise

Duty demand / Reversal of cenvat credit - Bagasse is only an agricultural waste and residue, which itself is not the result of any process. - cannot be treated as......
October 9, 2015 Case Laws Customs

Valuation - inclusion of consideration paid for technical information provided - post importation activity – cost is incurred after the importation of the goods - Not to....
October 9, 2015 Case Laws Customs

Denial of benefit of Exemption from SAD - import of pig hair bristles which were exempted from sales tax - benefit of exemption Notification No. 34/98-Cus not available - SC
October 9, 2015 Case Laws Customs

Amendment of Invoice – Demand of differential duty – Appellant being EOU eligible to import goods without payment of duty and considering terms of payment and......
October 9, 2015 Case Laws Income Tax

Reopening of assessment - Petitioner having participated in the re-assessment proceedings in pursuant to issuance of notices u/s 143(2), the impugned orders were passed.....
October 9, 2015 Case Laws Income Tax

Liability to deduct tax at source u/s 194LA or u/s 194IA - payments of compensation for acquisition of land - income is exempted in the hands of recipients - No TDS liability - HC

1 ....26 27 28 293031 32 33 34........ 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...

H: Tax exemption limit for leave encashment: Local authorities' employees...

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