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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1851 to 1900 of 5427 Records

1 ....34 35 36 373839 40 41 42........ 109

September 22, 2015 Case Laws Central Excise

SSI Exemption - assignment to use the brand name - The mere fact that a different view is possible on the same set of facts cannot be a ground to exercise power under......
September 22, 2015 Case Laws Customs

Denial of Duty drawback claim - Interest u/s 75A - respondent is hereby directed to pay the interest at the rate of 18% on the sanctioned and paid duty drawback claim......
September 22, 2015 Case Laws Customs

Duty free import authorisation - Transferable DFIA - Once license was endorsed for transferability by licensing authority, nexus between import goods use in export......
September 22, 2015 Case Laws Customs

Confiscation of improperly imported goods - Chinese mobile phones – Customs duty cannot be demanded from appellant as it is case of town seizure and date/time of......
September 22, 2015 Case Laws Income Tax

Non service of notice under Section 143(2) - proviso to Section 292BB would not apply where the Assessee has raised the objection before the completion of the assessment. - HC
September 22, 2015 Case Laws Income Tax

The amount spent on repair and maintenance of the building and construction of boundary wall thereof was held to be capital expenditure. - HC
September 22, 2015 Case Laws Income Tax

Export incentives accrued on target plus scheme and focus market scheme - notional income computed by the assessee cannot be treated as taxable income of the assessee......
September 22, 2015 Case Laws Income Tax

Estimation of sales consideration - unaccounted business in the real estate activity - when the material brought on record suggests the correct state of affairs of the.....
September 22, 2015 Case Laws Income Tax

Double addition of the same amount in both the assessee and assessee’s wife - receipts estimated on hospital - Since neither party is able to furnish any evidence with......
September 22, 2015 Case Laws Income Tax

Treating the built up area of a property as stock-in-trade instead of part of the capital asset - The assessee was not carrying out any business,that the built up area......
September 22, 2015 Case Laws Income Tax

Condonation of delay - appeals have been filed late by almost 12 years and the reason is stated to be that the assessee was not keeping up good health, was in severe......
September 22, 2015 Case Laws Income Tax

Condonation of delay - In the facts ofthe assessee’s case, we condone the delay of 72 days in filing of appeal before the CIT(A) and direct the Ld. CIT(A) to decide the.....
September 22, 2015 Case Laws Income Tax

Deduction u/s 80E - Availing Education abroad - AO / CIT(A) observed that same is allowably only in case of Indian Educational Institutes which are authorised in India.....
September 21, 2015 Case Laws Service Tax

Appellant is entitled to take Cenvat credit on outward transportation service as the transportation charges have formed part of the assessable value and goods are to be.....
September 21, 2015 Case Laws Service Tax

Steamer agent services - port service - unless the appellant was actually rendering steamer agent service, there was no question of levying Service Tax under this heading. - AT
September 21, 2015 Case Laws Service Tax

Denial of refund claim - Notification No.41/07-ST - services used for export purposes - Refund was denied to the Appellant mainly on various procedural grounds - refund allowed - AT
September 21, 2015 Case Laws Service Tax

Pre-deposit of the penalty amount would be required only when the order of the penalty alone is under challenge. But when there is composite order namely assessment......
September 21, 2015 Case Laws Central Excise

100% EOU - Clandestine removal of goods - DTA clearances -Once there is an absolute prohibition against the sale of goods manufactured by the appellant in the DTA, the......
September 21, 2015 Case Laws Central Excise

Denial of refund claim - amount paid in excess of duty at the above effective rate - Refund allowed by way of reversal in CENVAT Credit account - Government cannot......
September 21, 2015 Case Laws Customs

Import of Comoros Cloves - origin was not certified by the exporter from the exporting country - the benefit of exemption cannot be denied only for the procedural discrepancies - AT
September 21, 2015 Case Laws Central Excise

Classification of goods - ceramic tile - smaller pieces ( cubes of various sizes and shapes) manufactured and affixed to a sheet (craft paper) - No material found from.....
September 21, 2015 Case Laws Central Excise

Duty evasion - Clandestine removal of goods - There is absolutely no justification for adopting power consumption norm of M/s.SSSRM to the unit of the respondent as......
September 21, 2015 Case Laws Income Tax

Withdrawal of exemption granted u/s 10(23C)(iv) - DGIT(E) erroneously drew a distinction between corpus and non-corpus donations made by it to HNF - Hamdard’s is not......
September 21, 2015 Case Laws Income Tax

Addition to the closing stock - consequent to search action, the assessee wanted to change the method of stock valuation for the first time, which is nothing but an......
September 21, 2015 Case Laws Income Tax

Addition on account of excess salary paid by the employer in the earlier years but recovered during the present year - The fact that the assessee, on her own, refunded.....
September 21, 2015 Case Laws Income Tax

Interest u/s 234C - Date of presentation of cheque - Cheques issued have not been dishonored - nterest u/s 234C of the Act should be computed from the date of......
September 21, 2015 Case Laws Income Tax

Charitable activity - The planned development of cities and towns is an object of general public utility, and that is an object consistently followed by the assessee in.....
September 21, 2015 Case Laws Income Tax

Reopening of assessment - Nomenclature of a transaction is immaterial while deciding the true nature of the transaction. Thus no hesitation to hold that the expenditure.....
September 21, 2015 Case Laws Income Tax

Addition for 'income from house property' - there is no evidence which can substantiate that the assessee actually earned rental income from the said property during the....
September 21, 2015 Case Laws Income Tax

Invoking Section 41(1) - entries in the books of account of the assessee would amount to an acknowledgment of the liability within the meaning of section 18 of the......
September 21, 2015 Case Laws Income Tax

Expenditure incurred on improvement/additions to leasehold property - The expenditure incurred by the assessee on construction of storage structure etc. has to be......
September 19, 2015 Case Laws Service Tax

Work Contract Service - Construction Services - there was no evidence available to hold that whether the educational institutions to whom the petitioner provided......
September 19, 2015 Case Laws Service Tax

Penalty u/s 76 & 78 - Entire amount due paid before issuance of SCN - case was also covered by Section 73(3) of the Finance Act 1994 and there was no need to issue show....
September 19, 2015 Case Laws Service Tax

CENVAT Credit - Whole proceedings are vitiated for want of proper show-cause notice - show-cause notice is vague as it does not give the break up of the amount under......
September 19, 2015 Case Laws Central Excise

Credit taken on denatured spirit - CENVAT Credit which was already accumulated in favour of the assessee at the time when the Rules,2002 were brought into force. -......
September 19, 2015 Case Laws Central Excise

Classification of the product manufactured - Calcined China Clay - merely because the product of assessee, i.e., China Clay is calcined, it would not put it out of......
September 19, 2015 Case Laws Central Excise

Refund of the differential amount - Trade discount - The trade discount was given to a wholesaler and not in the course of any retail sale - The hurdle in the context......
September 19, 2015 Case Laws Central Excise

Denial of SSI Exemption - Exemption not taken for some unit, therefore exemption denied for other units as well - aggregate value of all excisable goods cleared from one....
September 19, 2015 Case Laws Central Excise

CENVAT Credit - Capital goods - final product has become not liable to duty - t at the time of procurement of capital goods, the appellant has taken CENVAT Credit......
September 19, 2015 Case Laws Customs

Whether penalty can be imposed upon the importer for some misdeeds of the employee of their clearing agent during customs clearance of their imported goods - No penalty - AT
September 19, 2015 Case Laws Income Tax

Claim of sales tax on the excise duty component of the goods purchased - appellant-assessee had directly deposited the excise duty payable on the goods and had claimed ....
September 19, 2015 Case Laws Income Tax

Accrual of interest on refundable share application money - selection of assessment year - interest income has accrued only in the Assessment Year 1993-1994 and was......
September 19, 2015 Case Laws Income Tax

Rental income - earlier assessee was showing the income as house property income - this year the income was shown as business income - claim of deduction of amount paid.....
September 19, 2015 Case Laws Income Tax

Income as profits in lieu of salary - this was a case where there was no commencement of the employment and that the offer by ACEE to the Assessee was withdrawn even......
September 19, 2015 Case Laws Income Tax

Entitlement to depreciation claimed in respect of Unit-II - Non-undertaking any manufacturing activity during the AY in question - it is not the Revenue's case that the.....
September 19, 2015 Case Laws Income Tax

Excessive expenditure u/s 40A(2)(b) - the net profit amounted to only 0.13% of a massive turnover of about ₹ 103 crores. On such a premise, the conclusion that the....
September 19, 2015 Case Laws Income Tax

Time limit for passing of the draft order by AO - TPA - the passing of the time barred order by the TPO, which is again a mandatory procedure prescribed under the Act,......
September 19, 2015 Case Laws Income Tax

Entitlement to exemption u/s 11 and 12 and section 10(23C)(iiiab) - engagement in manufacturing activity - profits from manufacturing activity has been applied in the......
September 19, 2015 Case Laws Income Tax

Indo-UK DTAA - neither under Article 5(2)(k) nor under Article 5(4) read with 5(5), the assessee has a PE in India and, therefore, the distribution fee received by the......
September 19, 2015 Case Laws Income Tax

Adhoc disallowance of 20% of total expenditure incurred on repairs and maintenance and treating the same as capital expenditure mechanically and perfunctorily - No......

1 ....34 35 36 373839 40 41 42........ 109

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