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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 2451 to 2500 of 5427 Records

1 ....46 47 48 495051 52 53 54........ 109

August 18, 2015 Case Laws Income Tax

Validity of assessment - assessee has pleaded that the assessment orders have been passed by the AO after 12o clock in the mid-night of 31-12-2009. - Had it been 12:15am....
August 18, 2015 Case Laws Income Tax

Addition on issued capital u/s 68 - share application money - the assessee discharged the onus cast upon it to prove the identity and creditworthiness of the share......
August 18, 2015 Case Laws Income Tax

Validity of assessment - section 292BB of the Act is not applicable to the present case and omission on the part of AO to issue notice u/s 143(2) of the Act within......
August 18, 2015 Case Laws Income Tax

Sale of carbon credit - on the sale of excess Carbon Credits the income was received it is capital receipt and it cannot be business receipt or income - AT
August 18, 2015 Case Laws Income Tax

Since the Commissioner of Income-tax (Appeals) has no jurisdiction to decide the issue which is not before the lower authorities at any stage originally, he could have......
August 17, 2015 Case Laws Service Tax

Advance receive before levy of service tax i.e. 1/5/2006 - in the absence of any positive action of in suppressing the details from the department, demand cannot be......
August 17, 2015 Case Laws Service Tax

Supply of manpower - factory along with the machinery of the appellant was to be given under leave and licence to one company - amounts received by the appellant as......
August 17, 2015 Case Laws Service Tax

Activity of collection of toll / fee - collection of tolls by the appellant is not considered as Business Auxiliary Service provided to NHAI - AT
August 17, 2015 Case Laws Service Tax

Denial of refund claim - Unjust enrichment - If the revenue authorities were not inclined to accept the chartered accountant content certificate, they should have......
August 17, 2015 Case Laws VAT and Sales Tax

Legality of a demand of ₹ 1/- per bulk litre of industrial alcohol manufactured - so long as expenses are incurred by the State Government in ensuring that......
August 17, 2015 Case Laws VAT and Sales Tax

Levy of Administrative Fee at the rate of 50 paise per bulk litre - the subject Regulatory Fees intended to prevent the conversion of alcoholic liquor for industrial......
August 17, 2015 Case Laws Central Excise

Valuation - best judgment assessment - related person - where arm's length sales are made at well below cost, CESTAT is not justified in adopting cost plus method - SC
August 17, 2015 Case Laws Central Excise

Invocation of extended period of limitation - Valuation - assessees could not be faulted for action taken prior to issuance of clarificatory circular - SC
August 17, 2015 Case Laws Customs

Claim of Drawback on re-export of duty-paid goods – considering application for drawback, documents filed in support of claim should be considered liberally and drawback....
August 17, 2015 Case Laws Customs

Import of Printing Machine at concessional rate – Burden of proof was on appellant to establish that machine imported by it generates more than 35,000 composite......
August 17, 2015 Case Laws VAT and Sales Tax

Legality of Andhra Pradesh Rectified Spirits Rules, 1971 - Rule 15 is stroked down dealing with the export of rectified spirit, finding that it imposes a tax, not a fee,....
August 17, 2015 Case Laws VAT and Sales Tax

Exemption granted on Invalid F-Form – Invocation of revision jurisdiction – KGST - If there was error resulting in revenue losing tax, it would be prejudicial to......
August 17, 2015 Case Laws Income Tax

Reopening of assessment - mere reliance on Audit report without forming his own opinion, reassessment proceedings initiated by the AO are not valid - HC
August 17, 2015 Case Laws Income Tax

Reopening of assessment - Valuation of closing stock - there is no failure on the part of the assessee to disclose truly and fully all material facts - reassessment......
August 17, 2015 Case Laws Income Tax

Unexplained share capital/share application money - When the source of the impugned amount is itself bogus, the net result cannot be genuine unless and until, positive.....
August 17, 2015 Case Laws Income Tax

Recognition of income - determination of value of WIP - Merely because assessee has offered the same to tax in A.Y. 2004-05 cannot be a ground to reduce the correct WIP.....
August 17, 2015 Case Laws Income Tax

Penalty u/s. 271C - assessee failed to deduct tax u/s 192 on the payments to doctors drawing fixed remuneration which are essentially in the nature of 'Salary'- ......
August 17, 2015 Case Laws Income Tax

Deduction of interest - Whether CIT(A) has erred in allowing the deduction of interest as revenue expenditure even though the same was never claimed by the assessee in......
August 17, 2015 Case Laws Income Tax

Deduction u/s 35D - the assessee had increased the share capital by way of private placement with its holding, hence, deduction u/s 35D not allowable to the assessee - AT
August 14, 2015 Case Laws Service Tax

Denial of refund claim - deputation of employees to their own sister concern and recovering cost from them, would not amount to rendering of Manpower Recruitment or......
August 14, 2015 Case Laws Central Excise

Classification of goods - manufacture of nylon and leather belt, nylon and rubber belt and nylon and textile belt - Not only the products manufactured are wholly from......
August 14, 2015 Case Laws Customs

Settlement of case – True and full Disclosure – lack of co-operation on part of petitioners for settlement of their case, Commission has rightly held that it was fit......
August 14, 2015 Case Laws VAT and Sales Tax

Levy of tax on ‘deemed sale price’ – DVAT - subject of tax not goods or goods sold, but transaction of “sale of goods” – Addition of Explanation 2 was to permit levy of.....
August 14, 2015 Case Laws Income Tax

Depreciation on machinery purchased from Andhra Pradesh State Electricity Board - since the machinery was not purchased by the appellant, it never became the owner of......
August 14, 2015 Case Laws Income Tax

Capital gain on transfer of aricultural land - apapeal by the assessee - Apex Court refuse to entertain the appeal and to decide the same on the merits on the ground of.....
August 14, 2015 Case Laws Income Tax

Deduction u/s 80IC - whether sales tax rebate to be included as profit derived from Industrial Undertaking and eligible as deduction u/s 80IC - Held No - HC
August 14, 2015 Case Laws Income Tax

Interest payment under Section 201(1A) - when the assessment qua the payee companies was completed and it was held that both the companies were not liable to pay any......
August 14, 2015 Case Laws Income Tax

Whether claim for deduction under Section 35D allowed in respect of expenses incurred in connection with private placement of equity shares is amenable to rectification.....
August 14, 2015 Case Laws Income Tax

Treatment of the currency seized during the search and seizure operations conducted u/s 132 - Adjustment with advance tax liability - levy of interest u/s 234C - at the.....
August 13, 2015 Case Laws Service Tax

VCES - Authority having not yet issued the acknowledgement of discharge in such form and in such manner as may be prescribed does not mean that the petitioner has failed....
August 13, 2015 Case Laws Service Tax

Business Auxiliary service - services provided to bank as direct sales agents (DSA) by authorized car dealers - Even if some part of the commission was given by the......
August 13, 2015 Case Laws Service Tax

BAS - services provided to bank as direct sales agents (DSA) by authorized car dealers - Quantum of commission - Once the department produces a letter from the bank the....
August 13, 2015 Case Laws Central Excise

Valuation of goods - Captive consumption - same or such goods - Goods cannot be treated as same or would fall within the description “such goods” as sold to the other......
August 13, 2015 Case Laws Central Excise

Valuation - inclusion of value of software into the value of hardware - value of the software cannot be included in the value of the OCB exchanges. - SC
August 13, 2015 Case Laws Customs

Import of Ultrasound Systems, probes, and their parts and components. – History of notification shows that when ultrasound equipment contained feature or mode of B......
August 13, 2015 Case Laws Customs

Renewal of Customs Brokers License – Rejected – The conduct of appellant clearly amounts to suppression of material information required to be furnished by respondent.....
August 13, 2015 Case Laws VAT and Sales Tax

Undervaluation of goods – validity of Seizure and auction – auction was totally arbitrary and unconscionable, liable to be struck down – Petitioner was deprived of his......
August 13, 2015 Case Laws VAT and Sales Tax

Tools-open jaw spanners – Entry 6(ix) of BST and Entry 14(iv)(ix) of CST – Each subitem in Entry No.(iv) was separately taxable commodity for purpose of sales tax and......
August 13, 2015 Case Laws VAT and Sales Tax

Rate of Tax (VAT) - KVAT - all margarine, except liquid margarine, were liable to attract higher rate of tax and there cannot be any distinction between "table......
August 13, 2015 Case Laws Income Tax

Entitlement exemption under Section 54G - on omission of Section 280ZA and its re-enactment with modification in Section 54G, Section 24 of the General Clauses Act would....
August 13, 2015 Case Laws Income Tax

Reopening of assessment u/s 147 r.w.s. 148 - since the assessee's return was accepted under section 143(1) of the Income-tax Act, there was no question of "change of......
August 13, 2015 Case Laws Income Tax

The Vice president (ITAT), who played a dominant role in decision making, entertained the representative of one party to the litigation privately without notice to the......
August 13, 2015 Case Laws Income Tax

Computation of capital gains - determination of cost of acquisition as on April 1, 1974 - Assessing Officer had no jurisdiction to place reliance on the valuation report....
August 13, 2015 Case Laws Income Tax

Notwithstanding the fact that the opinion of the Institute of Chartered Accountants of India (ICAI) was expressed in the guidance note, which had not attained a......
August 13, 2015 Case Laws Income Tax

Disallowance the commission paid to the agents - claim cannot be allowed on a regular basis merely because it was allowed in one year or for several years. If a mistake....

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