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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 2651 to 2700 of 5427 Records

1 ....50 51 52 535455 56 57 58........ 109

August 4, 2015 Case Laws Central Excise

Denial of refund claim - Pre mature refund claim - appellants are at liberty to file the refund claim even though the matter is still pending before the Apex Court - AT
August 4, 2015 Case Laws Central Excise

Valuation of goods - Whether the advertisement expenses incurred by the appellant would be includible in the assessable value to the extent the same have been recovered.....
August 4, 2015 Case Laws Central Excise

Classification of goods - the product “printed PVC film” is classifiable under Chapter 490190 chargeable to nil rate of duty. - AT
August 4, 2015 Case Laws Central Excise

Clandestine manufacture and removal of goods - cases of clandestine removal can not be established only on the basis of few statements, especially in this case where the....
August 4, 2015 Case Laws Customs

Denial of project import benefit - power generation project - 1MW plant of the appellant cannot be treated as power generation project - SC
August 4, 2015 Case Laws Central Excise

Levy of duty of excise on iron and steel scrap which was obtained by breaking the ship - exemption to particular class of assessees - Merely because with the adoption.....
August 4, 2015 Case Laws Customs

Denial of benefit of Notification No. 21/2002 - subsequent amendment in the said Notification whereby capacity expansion was also included, would be prospective only as.....
August 4, 2015 Case Laws VAT and Sales Tax

Reduced rate of VAT on Liquor - Applying the principle of promissory estoppel and doctrine of reasonable expectation, the harmonious interpretation of both the......
August 4, 2015 Case Laws Companies Law

Validation of pledge of shares when winding up was initiated – pledge of shares by Company in liquidation and transfer of shares effected during pendency of winding up.....
August 4, 2015 Case Laws Companies Law

Section 196(3) of Companies Act, 2013 does not interrupt appointment of Managing Director where at date of such appointment or re-appointment Managing Director was below....
August 4, 2015 Case Laws Income Tax

Calculation of interest u/s 244A - when a refund of tax has to be reduced by refund already granted it is only the tax element which has to be adjusted and not the......
August 4, 2015 Case Laws Income Tax

Deemed dividend under section 2(22)(e) - Payment for public issue - mere repayment of money borrowed by the share holder will not escape him from the provisions of sec.....
August 4, 2015 Case Laws Income Tax

Rejection of books result - estimation of NP @5% of gross contractual receipts - assessee firm is entitled for separate deduction of depreciation, interest and salary......
August 4, 2015 Case Laws Income Tax

Addition on account of Dharmarth Receipts - The consistent acceptance of such receipts by the Department itself, for as many as eight earlier assessment years, mandates.....
August 4, 2015 Case Laws Income Tax

Eligibility for deduction u/s 80IB denied - If the assessee could not obtain the approval of the prescribed authority, viz. DGIT (Exemption) for any of the years after......
August 4, 2015 Case Laws Income Tax

The transactions carried out through MCX Stock Exchange after 1.4.2006, would be eligible for being treated as non-speculative derivates within the meaning of clause (d)....
August 3, 2015 Case Laws Service Tax

Denial of refund claim - Unjust enrichment - service tax element was shown in the invoices but the same was not paid by the service recipient - Appellant discharged its....
August 3, 2015 Case Laws Service Tax

Grounds raised by the appellant in appeal filed before the Ld. Commissioner (A) are legal in nature and same can be raised at any point of time. - AT
August 3, 2015 Case Laws Service Tax

Erection, Commissioning or Installation Service - Rural Electrification - all activities having direct and proximate nexus with distribution of electrical energy. - ......
August 3, 2015 Case Laws Service Tax

Penalty u/s 76 & 78 - ST was paid before SCN - appellant claim at it initially thought that service tax was not payable on commission as the service was received outside....
August 3, 2015 Case Laws Service Tax

Denial of refund claim - amount was not shown in the current Assets or Loans/ Advances or receivable in the balance sheets but were shown as expenditure in the books of.....
August 3, 2015 Case Laws Central Excise

Valuation of goods - related person - mutuality of interest - No doubt, the two buyers had given ₹ 85.66 crores interest free loan to the assessee. However, that......
August 3, 2015 Case Laws Central Excise

Discrepancy in Finished Goods Register (RG-1) - Goods were found excess were not in complete finished condition as these goods were not packed and could not be entered......
August 3, 2015 Case Laws Central Excise

Area based exemption - merely on the basis of its own interpretation of Electronic Load Survey Report for 30.03.2010 and 31.03.2010 cannot allege that the appellant unit....
August 3, 2015 Case Laws Central Excise

Clandestine manufacture and removal of goods - Merely on the basis of an arbitrarily adopted power consumption norm, the production of an assessee on the basis of his......
August 3, 2015 Case Laws Customs

Import of goods against an advance licence - export obligation - When the DGFT has itself accepted the benefits of the assessee and carried out the amendment in the......
August 3, 2015 Case Laws Customs

Import of goods against an advance licence - though DGFT has allowed the export through third party, there is no provision in the notfification no. 30/1997 Cus - Demand.....
August 3, 2015 Case Laws VAT and Sales Tax

Denial of Input tax credit - on the date of introduction of sub Rule (8) of Rule 21 of the Rules, the State did not possess any power, emanating from the Act - on the.....
August 3, 2015 Case Laws VAT and Sales Tax

Levy of purchase tax on the sugarcane purchased from the growers - These are aspects which can be gone into only by the Supreme Court and not by this Court for accepting....
August 3, 2015 Case Laws Income Tax

Power of the AO to pass the Order - AO has no power to frame the assessment in respect of an AY which has already been finalised and concluded. The language of Section......
August 3, 2015 Case Laws Income Tax

AO treated the surplus as profit of assessee for the reason that, the land in question is stock-in trade and not investment. That being the case, CIT(A) is not justified....
August 3, 2015 Case Laws Income Tax

Eligibility for exemption under S.11 denied - there being no material brought on record by the Assessing Officer to indicate that the salary paid is unreasonable or......
August 3, 2015 Case Laws Income Tax

Reassessment - CIT(A) has not adjudicated on the reopening made by the AO under Section 147/148. He has deleted the addition made on the ground that his predecessor......
August 3, 2015 Case Laws Income Tax

TDS - Since the reimbursement of expenditure by the holding company is not leading to any accrual of income in the hands of that company, the question of making TDS on.....
August 1, 2015 Case Laws Service Tax

Management and maintenance of parks and road side plantation and maintenance - levy of service tax confirmed - However, amount towards supply of different trees, for......
August 1, 2015 Case Laws Service Tax

Reversal of cenvat credit - the appellant did not charge the service tax, does not mean that appellant has provided exempted services - At the most the case could have.....
August 1, 2015 Case Laws Service Tax

Appellant has collected the Service Tax amount from the customers and not deposited in Central Government account, therefore, penalty under Section 78 is warranted -......
August 1, 2015 Case Laws Central Excise

Reversal of Cenvat Credit - Rule 6 is not enacted to extract illegal amount from the assessee. The main objective of the Rule 6 is to ensure that the assessee should not....
August 1, 2015 Case Laws Central Excise

Penalty u/s 11AC - Duty was paid before issuance of SCN - This only points to wilful misstatement and suppression of facts on the part of the appellant - Penalty confirmed - AT
August 1, 2015 Case Laws Central Excise

CENVAT Credit - Duty paying documents - whether the Cenvatable invoices issued by M/s. SSMIPL o the appellant are genuine or fake/fraudulent invoices - All the evidences....
August 1, 2015 Case Laws Central Excise

Input services - activities undertaken by the distributors/ consignment stockists of the appellant are purely distribution/ sales and has no element of sales promotion -....
August 1, 2015 Case Laws VAT and Sales Tax

Inter-state sale or not - What is described as sale by the appellant is only the packing cartons alone which were never exported as such and the goods exported are......
August 1, 2015 Case Laws Income Tax

Reopening of the assessment - The assessee is not an enemy. The attitude of the revenue seems to be that the assessee has to be taxed and to achieve that object, fair......
August 1, 2015 Case Laws Income Tax

Principal amount of loans waived off by the financial institutions / banks - Loan amount had been taken for the purchase of machinery / fixed assets being on capital......
August 1, 2015 Case Laws Income Tax

Exemption u/s 11 - construction activity on the land belong to the trustee and used by the trust - whether application of income for the benefit of trustee u/s 13 (1)(c)....
August 1, 2015 Case Laws Income Tax

MAT - rebate u/s. 88E of the Act will be allowed even though the income is to be assessed u/s. 115JB of the Act. - AT
July 31, 2015 Case Laws Service Tax

Penalties under Section 76, 77 & 78 - when the entire amount of service tax alongwith interest and 25% penalty is paid before the issue of Show Cause Notice then there......
July 31, 2015 Case Laws Service Tax

Refund - determination of relevant date - refund claim filed after the Final Order was passed by the Tribunal holding that no tax was liable to be paid - the time limit.....
July 31, 2015 Case Laws Service Tax

Utilization of excess CENVAT Credit - restriction on utilization upto 20% - utilising the credit in excess of the limit would attract only interest liability. The entire....
July 31, 2015 Case Laws Central Excise

Recovery of tax from successor - SCN was issued before death but could not be adjudicated during his lifetime - an individual proprietor has died through natural causes.....

1 ....50 51 52 535455 56 57 58........ 109

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What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Consolidated SCN and Order

F: ITC on Inward supplies availed in the next Financial Year

F: RCM on Rent for Exempted Commodity

F: RCM on Rent for Composite Dealer

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

F: Registration Required or Not

N: Central Government notifies transfer of capital asset from NLC India L...

F: GSTR-1 LATE FEE FY 2020-21

F: Interest u/s 50 of CGST Act 2017

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

A: EXTENSION OF MANDATE OF ARBITRAL TRIBUNAL.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: ITC is available on inward supply of motor vehicles used for demonstra...

A: Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxid...

N: Amendment in Notification number S.O.3048(E), dated the 31st July, 2024

H: Accumulated profits calculation for deemed dividend: Deduct depreciati...

H: Pending Income Tax appeals: Stay on recovery until disposal of petitions.

H: Dividend income taxability, intra-group services' TP adjustment throug...

H: Scrutiny on cash deposits as agricultural income: Validity of claims &...

H: Banks' tax woes: Disallowances, interest deductibility, bad debt recov...

H: Income tax penalty quashed after AO accepted assessee's declared incom...

H: Transfer pricing adjustments questioned, comparables scrutiny ordered....

H: Arbitral Award Taxability: Contractual Compensation is Business Income...

H: Software license income not taxable in India under India-US DTAA; non-...

H: Aircraft repair fees not taxable as "Fee for Technical Services"; no t...

H: Charitable trust denied tax exemption for excessive commercial exploit...

H: Bogus commodity transactions surfaced through complex fund routing for...

H: Cash deposits during demonetization were explained, addition dropped. ...

H: Construction Biz Dodges Income Tax Additions: Hotel, Garden, & Propert...

H: Directors' remuneration not liable for service tax as employer-employe...