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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 2001 to 2050 of 5427 Records

1 ....37 38 39 404142 43 44 45........ 109

September 12, 2015 Case Laws Central Excise

Request for quashing of complaint - Section 9AA of the Central Excise Act, 1944 - without impleading the partnership firm, prosecution initiated against the partners is....
September 12, 2015 Case Laws Central Excise

Duty demand u/s 11D - sale of goods as inclusive of duty - appellant is not the manufacturer of the goods and has not paid any excise duty. They are only trading and......
September 12, 2015 Case Laws Central Excise

Cenvat Credit - use of oxygen and acetylene gases as input - assessee is entitled to avail CENVAT credit on oxygen and acetylene gases which are being used in repair and....
September 12, 2015 Case Laws Central Excise

Demand of interest u/s 11AB - interest on reversal amount of cenvat credit - appellant cannot take the shelter of Rule-6(3A)(e) of the CCR to avoid payment of interest......
September 12, 2015 Case Laws Central Excise

Duty evasion - Whether or not the appellant collected in the name of excise duty any amount from their buyers which they failed to deposit to the Government - appellant.....
September 12, 2015 Case Laws VAT and Sales Tax

Detention of Goods – Non availability of E-Transit passes – TNVAT - petitioner's vehicles need not carry E-Transit pass in middle of transit - when subject vehicles,......
September 12, 2015 Case Laws Income Tax

Disallowance under Sec.36(1)(va) r/w Sec.2(24)(x) - assessee shall not be entitled to deduction of such amount in computing the income referred to in section 28 if such.....
September 12, 2015 Case Laws Income Tax

Escaped income u/s 115JA - MAT - amount withdrawn from the reserves created or provisions made - The assessee may fall within the ambit of the mischief sought to be......
September 12, 2015 Case Laws Income Tax

Scope of Section 115 BBC on trust - Registration under Section 12A denied - anonymous donations received by the Assessee would qualify for deduction and it cannot be......
September 12, 2015 Case Laws Income Tax

Cost of Project u/s.35D(3)(a) - industrial undertaking - shares acquired cannot be treated by any stretch of imagination as land or building, plant or machinery etc.,......
September 12, 2015 Case Laws Income Tax

Disallowance of depreciation on land on which assessee had leasehold rights - depreciation cannot be allowed - the lump sum rent paid for the entire period of 30 years......
September 12, 2015 Case Laws Income Tax

Income under the head “Long Term Capital Gain” (LTCG) on surrender of tenancy rights - leasehold rights have been acquired by the assessee’s predecessors in interest in.....
September 12, 2015 Case Laws Income Tax

Applicability of provisions of 10A(7) - without establishing through positive evidence that assessee and its related party have arranged their business transaction in a....
September 12, 2015 Case Laws Income Tax

Anonymous donations - addition u/s 68 as unexplained cash credits - once donation received was taken as income of the assessee which was applied for charitable purposes,....
September 12, 2015 Case Laws Income Tax

Denial of deduction u/s.80P - the amount which is in the nature of profits and gains, was not immediately required by the assessee for lending money to the members, as......
September 12, 2015 Case Laws Income Tax

Penalty u/s. 272A(2)(c) - non-submission of information as willful default - Addl. CIT initiated penalty proceedings by issuing only one notice but levied penalty for......
September 12, 2015 Case Laws Income Tax

Disallowance of interest expenditure u/s 36(1)(iii) - Unless the department establishes a nexus between investment made and the borrowal of funds, no disallowance of......
September 12, 2015 Case Laws Income Tax

Interest received from bank deposits/balances - whether is covered by ‘Principles of mutuality’ or not? - interest received from third parties cannot be exempted under.....
September 12, 2015 Case Laws Income Tax

Meaning of expression “such income” in section 11(1)(a) - the expression “such income” means gross income and not the net income after deducting the administrative expenditure. - AT
September 12, 2015 Case Laws Income Tax

Sale of depreciable assets - computation of capital gains r.w.s 50C - The WDV would have to be necessarily computed in terms of section 43(6), and for which section 50C.....
September 11, 2015 Case Laws Service Tax

Denial of refund claim - even if the Superior Courts in some cases having regard to the specific facts/circumstances ordered refund to be granted ignoring the time limit....
September 11, 2015 Case Laws Service Tax

Clearing & Forwarding services - appellants have claimed deductions towards reimbursable charges under the head "VSAT Allowances & Delivery Charges" - service tax is......
September 11, 2015 Case Laws Service Tax

Demand of service tax - Mere overlapping of certain period is no evidence that the service tax has been demanded on the same transactions - AT
September 11, 2015 Case Laws Service Tax

BAS - automobile dealers - the amount received by the respondent was for providing accommodation and space is not supported by any evidence with regard thereto. That......
September 11, 2015 Case Laws Central Excise

Extended period of limitation - The attempt of the Assessee is nothing but to seek a reappreciation and reappraisal of a factual finding with an intention to delay......
September 11, 2015 Case Laws Central Excise

Cenvat Credit - Final product being Spent Sulphuric Acid was cleared at nil rate of duty - assuming it is a waste, refuse or by-product, it is chargeable to nil rate of.....
September 11, 2015 Case Laws Central Excise

Denial of refund claim - Department has not accepted the Tribunal's order and has filed an appeal against the same in this Court - In the teeth of the clear language of....
September 11, 2015 Case Laws Central Excise

MRP based Valuation u/s 4A - there is no provision under the law to exclude warranty charges from the retail sale price while computing the assessable value - Demand......
September 11, 2015 Case Laws Central Excise

100% EOU - non-excisable words used in second proviso to Clause 6 of Notification No.22/2003-CE, dt.31.03.2003 and Proviso to Clause 3 of Notification No. 52/2003-Cus,.....
September 11, 2015 Case Laws Central Excise

Extended period of limitation - Manufacture - SSI Exemption - mere non payment of duty is not equivalent to collusion or wilful suppression of facts and in order to......
September 11, 2015 Case Laws Central Excise

Refund claim - manufacture of Gutkha and Pan Masala - Reopening after Closure of factory due to banning the use of plastic pouches - refund claim filed by the Appellant.....
September 11, 2015 Case Laws Customs

Re-assessment of Bills of entry – CVD mistakenly paid at 10% instead of 6% – revenue directed to respondents to dispose of representations of petitioners - Needful will.....
September 11, 2015 Case Laws VAT and Sales Tax

DVAT - the default assessment orders for the late filing of returns for the financial year 2015-16 for the fourth quarter is given as 30.09.2015 when the fourth quarter.....
September 11, 2015 Case Laws Income Tax

TAS deduction - withholding tax u/s 195 - In the absence of any income chargeable to tax arising on account of royalty in the hands of TLME at the material time, the......
September 11, 2015 Case Laws Income Tax

Benefit of deduction under section 80P(2)(a)(vi) denied - income of the society has nothing to do with the collective disposal of the labour of its members, but is......
September 11, 2015 Case Laws Income Tax

Dismissal of appeal for non-prosecution by ITAT - Tribunal could not have dismissed the appeal for non-prosecution but ought to have disposed of the appeal on merits......
September 11, 2015 Case Laws Income Tax

Rejection of books of account merely for absence of stock register - o satisfactory explanation had been furnished by the assessee for not maintaining the stock register....
September 11, 2015 Case Laws Income Tax

Claim for deduction under section 80IA disallowed - , manufacture of power - the profits and gains derived by the assessee from the sale of sludge/waste oil is eligible.....
September 11, 2015 Case Laws Income Tax

Addition of negative reserves to the actuarial surplus for determining the profit from business of Life Insurance - AO has no power to make any adjustment against......
September 10, 2015 Case Laws Service Tax

Activity of laying, jointing, testing and commissioning of PSC Pipes, construction of pumps, civil structures, supply, delivery and commissioning of submersible pump set....
September 10, 2015 Case Laws Service Tax

Levy of penalty - service tax and interest were paid before issue of show cause notice - scope of section 73(3) - assessee is not liable to pay any penalty under such......
September 10, 2015 Case Laws Service Tax

Commercial coaching and training - parallel college - levy of service tax in respect of training and coaching provided by the appellants which form an essential part......
September 10, 2015 Case Laws Service Tax

Penalty u/s 78 - the provisions that shall apply are those existing at the time of commission of the offence. Therefore, there was no scope for the lower appellate......
September 10, 2015 Case Laws Service Tax

Denial of refund claim - unutilized cenvat credit - refund claim for a particular quarter need not be in respect of input services consumed in that quarter. The......
September 10, 2015 Case Laws Central Excise

Classification of shrink sleeves - the printing was only incidental and the main purpose of the product is to provide tamper protection to the product to make shatter......
September 10, 2015 Case Laws Central Excise

Restoration of appeal - Having found that the present Writ Petition is gross abuse of this Court’s jurisdiction, the order of pre-deposit passed in the year 2001 was......
September 10, 2015 Case Laws Central Excise

Refund of excess duty - Valuation - If the discounts are given, the value would be lowered resulting in assessees’ liability to pay reduced duty in which case, if......
September 10, 2015 Case Laws Central Excise

Cenvat Credit on capital goods - Export of Yarn exempted from duty - Since during the period of dispute the appellant was clearing the goods by availing full duty......
September 10, 2015 Case Laws Customs

Denial of benefit of Exemption Notification No. 34/98-Cus – so far as imported item, viz., pig bristles is concerned, no sales tax, in fact, is charged on same – Since......
September 10, 2015 Case Laws Customs

Valuation of goods - Inclusion of lumpsum trademark fee and lumpsum royalty for technical knowhow - SC confirmed the decision of CESTAT wherein it was found that, the......

1 ....37 38 39 404142 43 44 45........ 109

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