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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1651 to 1700 of 5427 Records

1 ....30 31 32 333435 36 37 38........ 109

October 2, 2015 Case Laws Central Excise

Classification of goods - appellant's "Polyester Hologram Excise Label" produced out of stamping foil (transfer foil) is rightly classifiable under chapter 49 of CETA......
October 2, 2015 Case Laws Central Excise

Adjustment of interest amount with the refund - Even if the interest amount was recoverable from the appellant, the appellant should at least have been intimated about.....
October 2, 2015 Case Laws Central Excise

100% EOU - If it is not possible (because of common storage tank) for the appellants to conclusively demonstrate that duty paid diesel only was used for generating......
October 2, 2015 Case Laws Central Excise

Denial of CENVAT Credit - metal scrap cleared to job worker without payment of duty - Department was of the view that the metal scrap (steel scrap and brass scrap) is......
October 2, 2015 Case Laws Central Excise

Valuation of goods - Pre-Delivery Inspection (PDI) charges recovered at the instance of the buyer are not includible in the assessable value and accordingly appeal filed....
October 2, 2015 Case Laws Customs

Denial of refund claim - we appreciate difficulty of appellant as to filing of original documents for the reason advanced by appellant and no leviability of Cess. - But....
October 2, 2015 Case Laws Customs

Levy of CVD on MRP basis - After clearance form Customs, the appellants sold the goods at prices which are different from the MRP declared by them. - even if there are......
October 2, 2015 Case Laws Customs

Classification of calcareous stone – Exemption under Notification 103/2009-Cus – there cannot be two classification for Customs duty and for ITC (HS) purpose - Customs.....
October 2, 2015 Case Laws Customs

Recovery of drawback – Demand made after lapse of seven years – All the time-limits are already over and therefore, impugned demands for recovery of erroneously......
October 2, 2015 Case Laws Customs

Export goods improperly – Use of false and incorrect material – Movement of goods outside Customs area cannot be liable to confiscation - Since role of appellant was......
October 2, 2015 Case Laws VAT and Sales Tax

Denial of input tax rebate - Karnataka VAT - If the assessee is not putting forth a claim for input tax deduction in the return filed in July 2006 nor as he put forth......
October 2, 2015 Case Laws VAT and Sales Tax

Whether L & T 752 vibratory compactor is a 'motor vehicle' or a 'machinery' and therefore, liable to tax under the KTEG Act - Held that:- Under the Scheme of KTEG Act,......
October 2, 2015 Case Laws Income Tax

Extension of the date for filing the income tax returns - While it is true that the powers under section 119 of the Act are discretionary in nature and it is for the......
October 2, 2015 Case Laws Income Tax

Nature of investment - in the nature of trade or not - Assessee had changed the treatment of the shares by treating them as investment instead of stock in trade - ......
October 2, 2015 Case Laws Income Tax

Addition u/s 68 - The funds availed by the Assessee from Richie Rich had been returned several years ago and there was no justification for the AO to insist on a fresh......
October 2, 2015 Case Laws Income Tax

Since the interest paid to HSBC on the loan availed was in the nature of an expenditure wholly and exclusively laid out for the purpose of earning the interest income,......
October 2, 2015 Case Laws Income Tax

Short term capital gain - sale of equity shares through a recognized stock exchange on which STT has been paid, is not in dispute - CIT(A) erred in not allowing the......
October 2, 2015 Case Laws Income Tax

Exemption u/s 11 - the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried......
October 2, 2015 Case Laws Income Tax

Recall the orders after expiry of four years by tribunal either on its own or on the application filed by the Revenue - In all fairness, this Tribunal ought to have......
October 1, 2015 Case Laws Income Tax

Penalty proceedings u/s 271(1)(c) - the issue whether interest income will fall within the "Principle of Mutuality" or not itself was debatable as there were many......
October 1, 2015 Case Laws Income Tax

Registration under sec. 12AA denied - The assessee trust has not so far carried out any substantial activities as proclaimed by them, for want of funds - therefore,......
October 1, 2015 Circulars Income Tax

The returns of income and audit reports u/s 44AB due for e-filing by 30th September, 2015 may be filed, across the country, by 31st October, 2015 - CBDT - Previous orders withdrawn
September 30, 2015 Circulars Income Tax

Returns of income due to be E-filed by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State of Gujarat.
September 30, 2015 Circulars Income Tax

Returns of income due to be E-filed by 30th September, 2015 may be filed by 31st October, 2015 in cases of Income-tax assessees of the State(s) of Punjab and Haryana and....
September 30, 2015 News Indian Laws

Declaration for No TDS - Government Simplifies the Format and Procedure for Self Declaration in form No.15G or 15H to Reduce the Cost of Compliance and Ease the Compliance Burden
September 30, 2015 Case Laws Service Tax

Refund claim - service tax was paid cum-tax computation - It, therefore, does not alter the origin of the funds utilized for discharge of tax liability - viz. from the....
September 30, 2015 Case Laws Service Tax

Application for Modification / Rectification of mistake in the stay order - it was contended that services were rendered outside India and no part of the service was......
September 30, 2015 Case Laws Service Tax

Commercial Training or Coaching Services - There is nothing to even suggest that the appellant was deliberately causing delay to take advantage of time-bar - substantial....
September 30, 2015 Case Laws Service Tax

GTA service - during the period in dispute the appellants were unregistered partnership firm and the unregistered partnership firms were brought into service tax net......
September 30, 2015 Case Laws Central Excise

CENVAT Credit - Whether the respondents are entitled to Cenvat credit of Education cess and Secondary & Higher Education cess when inputs are supplied by 100% EOU -......
September 30, 2015 Case Laws Central Excise

Penalty under Rule 26 of the Central Excise Rules 2002 - Purchase of clandestinely cleared goods - incriminating documents were recovered from the appellant's office -......
September 30, 2015 Case Laws Central Excise

Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared....
September 30, 2015 Case Laws Central Excise

Suo moto availment of credit - whether suo motu re-credit of the credit already reversed is permissible and no refund claim is required to be filed - correction of......
September 30, 2015 Case Laws Central Excise

Manufacture - Immovability - office furniture systems and work stations - assessee failed to justify that the items are immovable property - demand confirmed - AT
September 30, 2015 Case Laws Customs

Undue benefit of Target Plus Scheme (TPS) - Export of cut and polished diamonds (CPD) without value addition - warehousing of imported CPD - it is alleged that after......
September 30, 2015 Case Laws Customs

Served From India Scheme - SFIS scrip should not allowed to be used for payment of customs duty on the Restricted goods i.e. on Radars, Navigational Equipments, VHF &......
September 30, 2015 Case Laws Customs

Maintainability of appeal before tribunal - Seizure of goods - Section 110(A) - Two member bench disagrees with the decision of larger bench - matter referred to the......
September 30, 2015 Case Laws Customs

Classification of product – basmati Rice or Not – Nowhere in DGFT Policy, it was mentioned that if grain size restrictions were satisfied then Agmark authority’s opinion....
September 30, 2015 Case Laws Customs

Once the fuel oil contained in the bunker i.e., engine room tanks, falls within the ambit of sub para (b), as a natural corollary the same would be classifiable along......
September 30, 2015 Case Laws Income Tax

Sale of self-developed technical know-how - whether chargeable to tax - AO held as revenue receipt - ITAT held that appellant was liable for capital gains tax in view of....
September 30, 2015 Case Laws Income Tax

Addition received as advance for sale of property - there is no evidence why the deal did not mature. How the amounts were returned whether any receipts were taken or......
September 30, 2015 Case Laws Income Tax

Payment of roaming charges does not fall under the ambit of TDS provisions either u/s 194C / 194I or 194J and hence we have no hesitation in directing the Learned......
September 30, 2015 Case Laws Income Tax

TDS u/s 192 - on the payment made to the seconded employees from the assessee’s subsidiary company - matter remanded back to verify - whether the tax has been duly......
September 30, 2015 Case Laws Income Tax

Exemption u/s 11 - application of capital gains arising out of disposal of investments - There is no condition that capital asset should be held till the end of the......
September 30, 2015 Case Laws Income Tax

Stay of recovery of tax demand - AO stay asking to the assessee to pay 50% of the outstanding demand in 18 equal monthly instalments. - the assessee has not complied......
September 30, 2015 Case Laws Income Tax

Income from house property v/s business income -Management fee (Royalty) received from Kamat Hotels (I) Ltd. is liable to be assessed as ‘business income’. - AT
September 30, 2015 Case Laws Income Tax

Interest payable u/s 234B for the purpose of adjustment against the tax paid u/s 140A has to be computed with respect to assessed tax determined on the basis of total......
September 29, 2015 Case Laws Service Tax

Appellant were under a genuine misconception that turnkey projects, i.e. Works Contract projects were not leviable to the service tax as Works Contract came into the......
September 29, 2015 Case Laws Central Excise

Since Commissioner (Appeals) has not followed the law declared by the Larger Bench, exemplary cost of ₹ 2500/- imposed for burdening the appellant for unnecessary.....
September 29, 2015 Case Laws Central Excise

Denial of rebate claim - export of duty paid goods (Sugur) from warehouse - petitioner has not proved by adducing satisfactory documentary evidence that the goods......

1 ....30 31 32 333435 36 37 38........ 109

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