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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 1951 to 2000 of 5427 Records

1 ....36 37 38 394041 42 43 44........ 109

September 16, 2015 Case Laws Customs

Import of Crude Palm Oil - Benefit of Exemption notification-21/2002-Cus – Neither samples were drawn not stored as per required standard and in absence of prescribed......
September 16, 2015 Case Laws VAT and Sales Tax

It is astonishing that, Tribunal dismissed restoration application for such simple reason that, same has been filed by partner, who is not competent to file such......
September 16, 2015 Case Laws Income Tax

Deduction u/s 80IA - for different months from April to March, the number of workers varies from eleven to thirteen, which are based upon the summary shit of muster book....
September 16, 2015 Case Laws Income Tax

Reopening of assessment - Since the notice u/s 148 was issued by an officer not having jurisdiction over the assessee, the notice itself is bad and invalid. Therefore,......
September 16, 2015 Case Laws Income Tax

Income from the house property shown by the assessee on letting out the property on rent to her husband - the assessee’s income from letting out the property is to be......
September 16, 2015 Case Laws Income Tax

Addition on account of accommodation entries received - AO had shifted entire burden upon the assessee and no material was brought by him to prove his allegation that......
September 16, 2015 Case Laws Income Tax

Depreciation - vehicles used in the business of transportation of municipal solid waste - @ 30% OR @15% - There is a commercial exploitation of the vehicles for......
September 16, 2015 Notifications Companies Law

A Private Company can now accept unsecured loans apart from director or even from a relative with simple declaration saying the relative has not borrowed same from......
September 16, 2015 Case Laws Income Tax

Addition of Preliminary expenses written off as deferred revenue expenses - treating the expenses are of capital nature - An AO, as indeed any other authority in the IT.....
September 16, 2015 Case Laws Income Tax

Payment of remuneration and interest by the assessee firm to its partners - once the income was estimated at 15 of the gross commission amount by invoking the provisions....
September 16, 2015 Case Laws Income Tax

Addition on account of cash found during the search - submission that cash belonged to other company - confirmation furnished after more than two years of search - even....
September 15, 2015 Case Laws Central Excise

Levy of penalty on Broker for abetment - penalty under Rule 26 of Central Excise Rules cannot be levied - It have nowhere been found that the appellants have acquired......
September 15, 2015 Case Laws Central Excise

When an input has been procured clandestinely, definitely Cenvat Credit on the said input has not been availed by the appellant. Therefore, the question of reversal of......
September 15, 2015 Case Laws Central Excise

Cleared the goods under ARE-3 on the strength of the CT-3 certificates without payment of duty - Partially Oriented Yarn - failure to produce warehousing certificates -.....
September 15, 2015 Case Laws Central Excise

Classification of control panels - control panels are apparatus in themselves and cannot be considered as "parts or accessories" of X-ray machines - would be classified....
September 15, 2015 Case Laws Customs

If one organ of Union of India does not comply with orders passed by this Court, other organs of Union of India cannot take benefit of same and act prejudicial to interest of party - HC
September 15, 2015 Case Laws Income Tax

Waiver of interest under Section 220(2) rejected - whether petitioner suffered genuine hardship? - "Hardship" when pressed into service must be genuine and must smack of....
September 15, 2015 Case Laws Income Tax

TDS u/s 194C - profit sharing - provisions of section 194C of the Act are not attracted in this case as the payments made by the assessee to jobbers / arbitragers......
September 15, 2015 Case Laws Income Tax

Accumulation of income - The provisions of sec. 11(2)(a) talks about “income”, where as the provisions of sec. 11(2)(b) talks about the “money” so accumulated -......
September 15, 2015 Case Laws Income Tax

Disallowance treating remuneration paid to the partners under the provisions of section 40(b)(v) as excessive - A.O was not justified in working out the claim of......
September 15, 2015 Case Laws Income Tax

Charitable purpose - Expenses incurred outside India on account of foreign traveling - foreign travelling expenses incurred by the assessee cannot be held as application....
September 15, 2015 Case Laws Income Tax

Unexplained cash credits and payments of credit cards from undisclosed sources - income of the assessee’s wife has to be excluded from the income tax assessment of the......
September 15, 2015 Case Laws Income Tax

Eligibility for deduction under section 80IA - whether lease rent income received from letting out modules of software technology park to various lessees would......
September 15, 2015 Case Laws Income Tax

Short term capital gains in view of the SEBI’s disgorging order - Whatever amounts they have illegally earned, which could be assessed as their income has been taken......
September 15, 2015 Case Laws Income Tax

Valuation of stock - partnership firm - when stock in trade is distributed or withdrawn at the termination of when stock in trade is distributed or withdrawn at the......
September 14, 2015 Case Laws Service Tax

Waiver of penalty - Since the entire amount has already been recovered, there is no liability on the appellant. These reasons perhaps impelled the learned Tribunal to......
September 14, 2015 Case Laws Service Tax

Taxability - Real Estate Agent Service - the service rendered in relation to agriculture is excluded from the scope of Section 65 (97a) - the service rendered by the......
September 14, 2015 Case Laws Service Tax

An assessee who paid the service tax on ‘Renting of immovable Property’ before introduction of Sec 80(2) cannot be put at a disadvantage vis-a-vis a tax payer who......
September 14, 2015 Case Laws Central Excise

Levy of penalty for abetment - The Appellant is supplier of raw material, which was received by the main noticee as per procedure prescribed. In such situation, the......
September 14, 2015 Case Laws Central Excise

Valuation - clearing soaps in bulk to job-worker without marking MRP - Job worker in turn were packing the individual soaps in multi-piece packaging - it is only just to....
September 14, 2015 Case Laws Central Excise

CENVAT Credit - whether the Appellant is eligible to take CENVAT Credit on the ISD invoices issued by Head office situated in Mumbai - services of Professional Fees &......
September 14, 2015 Case Laws Customs

Drawback Claim under S.no. 48026210 – export of plain paper cut in size - Quality of goods – onus was on department and not on respondent, to prove nature of goods –......
September 14, 2015 Case Laws Customs

Classification of goods - import of optical fibre cables (OFC) – merit classification under CTH 9001 of the Customs Tariff and not under CTH 8544 70 90 - AT
September 14, 2015 Case Laws VAT and Sales Tax

Denial of input tax deduction – Bogus or false invoices – Assessing officer arrived at conclusion that input tax credit claimed by petitioner was based on false invoice.....
September 14, 2015 Case Laws Income Tax

Exemption u/s 54F - the prior to date on which house was purchased, the Assessee was not the owner of another residential house and therefore the exemption under......
September 14, 2015 Case Laws Income Tax

Interest u/s.244A - The shortfall, if any, of the refund amount with reference to the amount so computed, would have to be apportioned between the principal (tax) and......
September 14, 2015 Case Laws Income Tax

Deduction u/s 80IB(10) - simply because of the presentation of account, which may not be fully correct, the assessee cannot be denied deduction under section 80IB, if......
September 14, 2015 Case Laws Income Tax

Registration under section 12AA denied - for serving a chartable purpose, it is not necessary that the object should be for the benefit of the whole mankind or all......
September 14, 2015 Case Laws Income Tax

Provisions of section 41(1) are clearly applicable when it is established that the said liabilities as shown by the assessee actually ceased to exist in the year under......
September 14, 2015 Case Laws Income Tax

Addition of vehicle expenses debited to profit & loss account treating the same as expenses for non-business purposes - Though no construction activity was carried out.....
September 14, 2015 Case Laws Income Tax

Rejection of books of account - trading addition - Assessee cannot claim advantage of lesser addition by getting the books rejected year after year and avoiding the......
September 14, 2015 Case Laws Income Tax

Artificial Juridical Person or Association of person - AO had on his own had changed the status of the appellant from AJP to AOP. This legally he cannot do it and the......
September 14, 2015 Case Laws Income Tax

Eligibility for exemption U/s. 11 - the business of renting vastu etc. for a fee - charitable activity u/s 2(15) - FAA had not considered the later judgment which is......
September 14, 2015 Case Laws Income Tax

Setting off of loss of 10A unit, against interest income assessed under the head ‘income from other sources’ - undisputed position that the Circular dated 16.7.2013......
September 12, 2015 Case Laws Service Tax

Denial of refund claim - Unjust enrichment - Onus to prove - service tax which has been recovered from the customer, who has taken cenvat credit of the said service tax....
September 12, 2015 Case Laws Service Tax

CENVAT Credit - duty paid on towers (in CKD/SKD form), parts of towers, shelters / prefabricated buildings - Goods are neither ‘capital goods' as defined in rule 2(a)(A)....
September 12, 2015 Case Laws Central Excise

Recovery of excise duty - Liability of successor - Purchase of immovable property assets - though the under taking is given by the appellant, the same is not sufficient....
September 12, 2015 Case Laws Central Excise

Cenvat Credit - Input services - in view of the circular dated 29-4-2011, though it is in respect of definition of "input service" during period w.e.f. 1-4-2011,......
September 12, 2015 Case Laws Central Excise

Denial of exemption claim - tribunal has clubbing the three appeal and delivered different decisions - If there was justification for rendering a separate finding in the....
September 12, 2015 Case Laws Central Excise

The detailed conditions prescribed in Notification No.214/1986 are substantive conditions, which require fulfillment so as to ensure that the goods manufactured by the......

1 ....36 37 38 394041 42 43 44........ 109

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F: assessment order

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

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

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

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

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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: 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 ...

A: Director Identification Number

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