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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 2501 to 2550 of 5427 Records

1 ....47 48 49 505152 53 54 55........ 109

August 13, 2015 Case Laws Income Tax

Validity of reopening of assessment u/s 147 r.w.s. 148 - exemption under Section 10AA of the Act allowed by the Assessing Officers in the first year, which was allowed......
August 13, 2015 Case Laws Income Tax

Disallowance of deferred revenue expenditure in the aggregate incurred towards the product development - AO is correct in disallowing only the expenditure not relatable.....
August 13, 2015 Case Laws Income Tax

Income arising out of interest - whether cannot be taken into account for the purpose of giving benefit under section 33AB as held by Tribunal? - When the assessee has......
August 13, 2015 Case Laws Income Tax

Treating the income from house property as business income - the intention of the assessee is to exploit commercially by way of complex commercial activities generating.....
August 12, 2015 Case Laws Service Tax

The question of rendering any service in respect of goods by way of cargo handling or otherwise can take place only after the customs transaction is completed.......
August 12, 2015 Case Laws Central Excise

Denial of CENVAT Credit - the appellant received old and used machinery, apparently, which cannot be used in the final products. The appellant failed to produce any......
August 12, 2015 Case Laws Central Excise

Interest on refund claim - duty was deposited under protest - Interest at the rate of 12% shall be paid to the respondents on the amount of duty and not on fine and penalty - SC
August 12, 2015 Case Laws Customs

Import of baggages – Non declaration of contents and value – opting green channel - demand of duty with levy of penalty confirmed - HC
August 12, 2015 Case Laws Customs

Criminal misconduct by public officer – Forged shipping bills – High Court was not justified in stating that Section 15 of Prevention of Corruption Act, 1988 could not be invoked - SC
August 12, 2015 Case Laws VAT and Sales Tax

Levy of sales tax / CST on printing of cine wall posters - It was only after 01.04.2005 that all kinds of works contracts were brought within ambit of works contracts as....
August 12, 2015 Case Laws VAT and Sales Tax

As appellants were not exigible to tax during relevant period, appellants cannot be permitted to retain amount collected by them from their customers as that would......
August 12, 2015 Case Laws VAT and Sales Tax

Unfair trade practices - high discount on the sale price of the drugs -it is beyond the scope of Commissioner of Sales Tax, to probe - HC
August 12, 2015 Case Laws Companies Law

Jurisdiction of Official liquidator - its specific purpose being to protect the pari passu charge of the workmen’s dues. After ensuring that this purpose is achieved or.....
August 12, 2015 Case Laws Income Tax

TDS u/s 192 - the voluntary foregoing of the income in favour of the religious congregation of which they were members, was an instance of application of income and not.....
August 12, 2015 Case Laws Income Tax

Method of accounting - according to the Revenue, in respect of all the activities of the assessee, the accounting of income and expenditure should be under the same......
August 12, 2015 Case Laws Income Tax

Disallowance made under Section 32AB - Investment deposit account - ITAT deleted disallowance - HThe Assessing Officer does not have jurisdiction to go behind net profit....
August 12, 2015 Case Laws Income Tax

Royalty payment to a related person - it is wrong to conclude that that Tarun Mohan being a Director of the respondent was not entitled to enter into an agreement for......
August 12, 2015 Case Laws Income Tax

Claim of terminal depreciation - assessee had in fact claimed depreciation as contemplated under section 32 merely because it was termed as "terminal depreciation" was.....
August 12, 2015 Case Laws Income Tax

Unaccounted gifts - All the donors were the Income-tax assessees. When it is so then the creditworthiness is proved. The amount was reflected in the books of account. -....
August 12, 2015 Case Laws Income Tax

Penalty u/s. 271(1)(c) - interest income does not form part of the assessee’s business, the same could not in any case be said to be derived there-from, a condition......
August 12, 2015 Case Laws Income Tax

Validity of assessment - CIT(A) had a mistaken belief that issuance of notice u/s 143(2) is an empty formality inspite of the legal position on this statutory mandate - ....
August 12, 2015 Case Laws Income Tax

Liability to deduct tax at source u/s 194A on interest paid to NOIDA - payment of interest by banks to the State Industrial Development Authorities does not require any.....
August 12, 2015 Case Laws Income Tax

Withholding of tax - The software has been purchased from Microsoft, the cost of which has been distributed amongst all the group entities. It is pure case of......
August 12, 2015 Case Laws Income Tax

Disallowance of deduction u/s.10B - 100% export oriented unit (EOU) - deduction u/s. 10B cannot be denied to assessee especially when in the last year, same was allowed.....
August 12, 2015 Case Laws Income Tax

Sale consideration from transfer of property of the Company - whether taxable in the hands of the appellant? - Officers of the Revenue should not try to later advantage....
August 12, 2015 Case Laws Income Tax

Eligibility to claim exemption u/s 11 - contribution to chit funds - it is wrong to conclude that assessee has with an intention to earn profit or income made a......
August 12, 2015 Case Laws Wealth-tax

Determination of net wealth of assessee - Renting of property - once the rental income from the property is treated as “business income” and the character of the asset......
August 11, 2015 Case Laws Central Excise

Valuation of goods - transportation charges cannot be added to the assessable value as the same are charged by the appellant under separate contracts - AT
August 11, 2015 Case Laws Customs

Refund of amount deposited during Investigation – Delay of 17 years in Adjudication – Commissionerate learnt about the subject show cause notice only on receipt of copy.....
August 11, 2015 Case Laws Customs

Classification of goods – Duty Exemption – Whether new seats that were imported for replacing existing seats were said to be for servicing, repair or maintenance of......
August 11, 2015 Case Laws Income Tax

Validity of Section 234E challenged - Fee for default in furnishing TDS return/statements - it cannot be held that Section 234E of the Income Tax Act, 1961 suffers from....
August 11, 2015 Case Laws Income Tax

TDS liability on "wheeling charges" - whether it did not amount to "fees for technical services" within the meaning of Section 194J? - whether there is any 'rendering of....
August 11, 2015 Case Laws Income Tax

Bogus purchases - Merely because the assessee was being prosecuted for keeping the sugar beyond the permissible limit and was trading in the same by sale and purchase on....
August 11, 2015 Case Laws Income Tax

Entitlement to the benefit u/s 10B - the profit as per the tax audit report for the entire business activity is 6.14%, when the profit from actual manufacturing activity....
August 11, 2015 Case Laws Income Tax

Assessment completed under Section 143(3) r/w. Section 153A - rightly, the assessing officer rejected the belated retraction and proceeded to complete the assessment......
August 11, 2015 Case Laws Income Tax

Disallowance of exemption under S.11 - receipt of capitation fee - capitation fee having been received by Shri P.Lakshminarayana Reddy and not by the assessee society,....
August 11, 2015 Case Laws Income Tax

Loss incurred on account of forex derivative contracts - Revenue directed to set off of the losses incurred by the assessee on account of forex derivatives contracts......
August 11, 2015 Case Laws Income Tax

Addition on net profit figure - In the case on hand the books of accounts have not been rejected. Under those circumstances substituting the book results with a random......
August 11, 2015 Case Laws Income Tax

Year of taxability of capital gains - taking possession alone in to consideration for levy of capital gains ignoring the date of agreement and terms of agreement is not....
August 11, 2015 Case Laws Income Tax

TDS u/s 194J OR u/s 192 - remuneration to consultants - salary or professional fee - all technocrats and consultants are more than 60 years of age and are in post......
August 11, 2015 Case Laws Income Tax

Determination of tax liability - It is a settled position of law that the Revenue cannot insist on recovering the tax on protective assessment of income - AT
August 11, 2015 Case Laws Income Tax

Unexplained deposits in the bank - sale of land - Affidavit of assessee is a self serving document, therefore, on the basis of affidavit, the additions made by the AO......
August 10, 2015 Case Laws Customs

Suspension of the courier licences - Illegitimate benefit of duty free Bona fide gifts – Once an authorisation is not produced, the courier agent becomes the importer - HC
August 10, 2015 Case Laws Customs

Demand of customs duty from the courier agency - the burden of showing that the consignment was a bona fide gift falls on the appellant and in the absence of discharge......
August 10, 2015 Case Laws Central Excise

CENVAT Credit - distribution of credit by the Input service distributor (ISD) - Cenvat Credit to the appellant cannot be denied on the ground that input service......
August 10, 2015 Case Laws Central Excise

Denial of SSI Exemption - Manipulation of invoices - Since they have changed the name of the consignee in spite of the fact that the goods were being transported to......
August 10, 2015 Case Laws Central Excise

SSI Exempiton - whether brand name TEGU, registered in the name of the appellant in India, is not sufficient to claim SSI exemption when the same belongs to a German......
August 10, 2015 Case Laws Central Excise

Concessional rate of duty - bubble gum - bubble gum and chewing gum are two different commodities and, therefore, the word "chewing gum" in heading 170410 of the 8 digit....
August 10, 2015 Case Laws Central Excise

Confiscation of the goods and imposition of redemption fine in respect of the seized goods by the Adjudicating authority in de-novo adjudication cannot be sustained. - AT
August 10, 2015 Case Laws Central Excise

Refund - area based exemption - Commencement of production of new product after the cut-of date i.e. 31.12.2005 or increased the capacity of the production - Concast......

1 ....47 48 49 505152 53 54 55........ 109

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