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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 2101 to 2150 of 5427 Records

1 ....39 40 41 424344 45 46 47........ 109

September 8, 2015 Case Laws Customs

Classification of Ghana Teak rough Square Logs - all nuisances have been taken into consideration and discussed by the tribunal while holding that goods in question,......
September 8, 2015 Case Laws VAT and Sales Tax

Failure to publish Notification in Official Gazette will render Notification ineffective – But impugned Notifications being operational and having been operated, its......
September 8, 2015 Case Laws VAT and Sales Tax

Classification of Fire Bricks – Entry 32, schedule I and Schedule VII – Supreme Court accepted that sun-dried bricks and fire burnt bricks are of two categories, in......
September 8, 2015 Case Laws VAT and Sales Tax

Non-production of ST-38 form – It was not controverted that petitioner was exempted unit – Though there was technical defect in not producing Form ST=38 but there was.....
September 8, 2015 Case Laws VAT and Sales Tax

Levy of tax – Non-Submission of C-Form – Grant of Exemption Certificate – Exemption certificate issued to petitioner grants immunity from payment of tax within capex......
September 8, 2015 Case Laws FEMA

Application filed beyond period of limitation – Condonation of Delay –Application for condonation of delay cannot be decided as matter of routine as vested right accrues....
September 8, 2015 Case Laws Income Tax

Claim of business loss rejected - loss comprised of deposit relatable to dealership/distributorship and the balance referable to cylinder hire charges due to......
September 8, 2015 Case Laws Income Tax

Revision u/s 263 - Once the assessment order dated 29.12.2008 merged with the order dated 9.2.2010 passed under Section 154 of the Act, the notice under Section 263 of......
September 8, 2015 Case Laws Income Tax

Entitlement to relief under Section 80IA in respect of new 650 TPK Kiln - the presumption on the part of the revenue that the benefit under section 80 IA would not......
September 8, 2015 Case Laws Income Tax

TDS u/s 194H on incentives given to dealers - Anyone who achieved the actual sale target was entitled to visit the foreign destination - the relationship of principal......
September 8, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - AO failed to appreciate that term ‘deposit’ cannot means ‘loan’ or ‘advance’ - these amounts are in nature of Inter Corporate Deposits......
September 8, 2015 Case Laws Income Tax

Section-45(4) of the Act mandates the assessee firm to be liable for capital gain tax arising out of the transfer of its asset to the retiring partner even in the......
September 7, 2015 Case Laws Customs

Valuation - Import of Oracle packaged software - condition of sale or condition of use - in respect of commercial imports of media packs, the licence fee remitted by......
September 7, 2015 Case Laws Service Tax

Export of services - claim of rebate - omitting to mention amount of service tax on the invoices when there is documentary evidence showing payment of service tax in the....
September 7, 2015 Case Laws Central Excise

Valuation of free samples - samples are distributed free to the physicians - CESTAT has accepted that the method of valuation would be `cost of production or......
September 7, 2015 Case Laws VAT and Sales Tax

Sale against ST-1 Form - DVAT - correctness of ST-1 - denial of deduction - Assessee could not be held responsible for any discrepancy in the ST-2 Account furnished by......
September 7, 2015 Case Laws Service Tax

Denial of SSI exemption upto ₹ 10 lakhs - the services are provided to the customers on behalf of the banks and appellants are only acting as an agent of service......
September 7, 2015 Case Laws Service Tax

Refund - relevant date - if the demand is dropped, the amount deposited has to be considered as pre-deposit or a deposit the limitation has to be accounted from the date....
September 7, 2015 Case Laws Central Excise

Manufacturing activity or repair activity - activity carried out by the Appellant on the defective compressor is clearly an activity of repair and by no stretch of......
September 7, 2015 Case Laws Central Excise

Manufacture of semi finished battery management systems electrical panels, air-cooling systems and regulators on Job work basis - Matter remanded back for marketability text - AT
September 7, 2015 Case Laws Central Excise

Penalty u/s 11AC - Interest u/s 11AB - there is Revenue neutrality in this case despite the fact that the appellants have not determined the correct value - demand of......
September 7, 2015 Case Laws VAT and Sales Tax

Benefit of Exemption as per notification – Use of Handmade paper in manufacturing -May be such paper is worst than handmade paper, but same cannot be equated with handmade paper - HC
September 7, 2015 Case Laws Income Tax

ITAT declined to permit the Assessee to maintain the cross objections on the ground that since the Assessee had not urged the plea of being entitled to the benefit under....
September 7, 2015 Case Laws Income Tax

Determination of capital gain - allocation of sale consideration between the land and building - The historical cost of building or WDV of building cannot be......
September 7, 2015 Case Laws Income Tax

The disallowance made U/s.40(a)(ia) cannot be taken into consideration for the purpose of granting the benefit of deduction because Section-10B is a provision with......
September 7, 2015 Case Laws Income Tax

Depreciation claim denied - earlier claim as application of income u/s 11 - depreciation is allowable on capital assets on the income of the charitable trust for......
September 7, 2015 Case Laws Income Tax

Disallowance of depreciation - purchase of assets were allowed as application of income u/s 11 of assessee - d when the assessee again claimed the same amount in the......
September 7, 2015 Case Laws Income Tax

The asset is put to repair and the material used for repair of plant & machinery cannot be said to be the scrap value on account of sale or discarding or demolishing or.....
September 7, 2015 Case Laws Income Tax

Treatment to the over all income of the assessee as belonging to his wife, received in UK which was only remitted to India and clubbing these receipts in the hands of......
September 5, 2015 Case Laws Service Tax

Denial of refund claim - Once the debit is made at the instructions of the audit team, the Revenue is under a legal obligation to initiate proceedings for confirmation......
September 5, 2015 Case Laws Service Tax

Club or Association Service - Amount received from Vanprashta Ashram Donations - Petitioner has made out a prima facie case though not a strong prima facie case, in......
September 5, 2015 Case Laws Service Tax

Amway distributor - Receipt of commission - an individual cannot be faulted if she thought that she was only a dealer; a difference between the purchase price and the......
September 5, 2015 Case Laws Central Excise

Classification - printing biri wrappers cut to size - Classification under Chapter sub-heading 4821.00 or under Chapter Heading 4823.19 - the goods in question would......
September 5, 2015 Case Laws Central Excise

SSI Exemption - Use of brand name - significance of evidence - In the absence of any evidence except the single document, which had no description of the goods, the said....
September 5, 2015 Case Laws Customs

Levy of duty on goods actually imported – Revenue in its show cause stated that quantity of crude oil mentioned in various bills of lading should be basis for payment of....
September 5, 2015 Case Laws Customs

Classification of goods as "auto analysers" or "photometers" – Admitted fact that models BTS 310 and BTS 320 were imported with inbuilt software that contained......
September 5, 2015 Case Laws VAT and Sales Tax

Validity of Compounding Scheme – Relief to declare compounding scheme to be ultra vires, is not entertainable inasmuch as on one hand petitioners have prayed for......
September 5, 2015 Case Laws Indian Laws

Dishonour of cheque - The advance cheques issued towards payment of rent when deposited for realization of the rent for the said period were dishonoured upon......
September 5, 2015 Case Laws Income Tax

Disallowance under Section 14A - whether disallowance can be made in a year in which no exempt income has been earned or received by the Assessee? - Section 14A will not....
September 5, 2015 Case Laws Income Tax

Nature of addition made u/s 68 - cash credit - Once it is so done for the purpose of set off or any other purpose, the said unexplained income cannot be treated as......
September 5, 2015 Case Laws Income Tax

Validity of reopening of assessment - Non deduction of TDS - without application of mind they had disposed of the matter. - CIT(A) shall decide the question as regards.....
September 5, 2015 Case Laws Income Tax

Disallowance of Egypt tour expenses - AO disallowed the expenses mainly on the ground that there was no basis for the provision and the tour was actually conducted in......
September 5, 2015 Case Laws Income Tax

Revision u/s 263 - The Commissioner exercising the powers u/s 263 of the Act cannot direct a second investigation without first finding the order erroneous and that too.....
September 5, 2015 Case Laws Income Tax

MAT - Book profit - Amortization of lease hold land has been made as per accounting standard 10 of ICAI and amortization of land unclassified as per Accounting Standard.....
September 5, 2015 Case Laws Income Tax

Disallowance of expenditure of “Additional discount/rate difference” - appellant has not furnished any evidence to support its claim - Since the payments were withheld......
September 5, 2015 Case Laws Income Tax

Eligibility for exemption U/s.10A - the “profit” will remain the same, since “telecommunication charge” is excluded from both “debit” side and “credit” side of the......
September 4, 2015 Case Laws Service Tax

Cenvat credit of service tax - services for inspecting vehicles providing MS plates at regional transport office - Certification of the cylinder did not take place in......
September 4, 2015 Case Laws Service Tax

Activity of Job work at the premises of client - fabrication of Iron Steel Products - the services rendered by the respondent assessee will not fall under the category.....
September 4, 2015 Case Laws Service Tax

Cenvat Credit - duty paying document - input services - sr. no was not pre-printed but hand written on Invoice - pre-printed of the invoices are required - stay granted partly - AT
September 4, 2015 Case Laws Central Excise

Remission of duty - Auto combustion - accident of auto-combustion was beyond the control of appellant. Therefore the appellant is entitled for remission of duty as claimed. - AT

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