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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 3101 to 3150 of 5427 Records

1 ....59 60 61 626364 65 66 67........ 109

July 2, 2015 Case Laws Income Tax

Competence of valuer - In fact this valuer should never be appointed as a valuer. He do not know ABC of the valuation at all. There ought to be a Cost Accountant along......
July 2, 2015 Case Laws Income Tax

Liability to deduction of TDS under Section 194(A) - whether the chit dividend paid by the assessee to its customers would not amount to interest as defined under......
July 2, 2015 Case Laws Income Tax

Undisclosed income - addition based on information found on the computer during search - presumption u/s 292C - the law is well settled that the presumption is rebuttable. - AT
July 2, 2015 Case Laws Income Tax

TDS as per provisions of section 194I (Rent) or S. 194C (Payment to Contractors) - payments on the basis of sharing of revenue would not come under the purview of section 194 I - AT
July 2, 2015 Case Laws Income Tax

Revision u/s 263 - The order passed by CIT is illegal without jurisdiction on these issues. - if such type of order is sustained then this will permit the illegality to....
July 2, 2015 Case Laws Income Tax

Income received after dissolution of firm - the amount was assessable in the hands of the assessee-firm in the year of receipt despite dissolution and discontinuance of....
July 2, 2015 Case Laws Income Tax

Amount received by the assessee as a consideration for transfer/assignment of trade mark to the assignee is in the nature of capital receipt and to be taxed as capital......
July 2, 2015 Case Laws Income Tax

Transfer pricing adjustment - primary responsibility to bench mark the transactions with comparable cases - the certificate issued by the auditors only spell out the......
July 2, 2015 Case Laws Income Tax

Deduction u/s 80HHBA - the direction for allowing the deduction u/s 80HHBA of the Act on the interest received by the assessee on the claims settled by the DRB during......
July 2, 2015 Case Laws Income Tax

Accrual of interest income - the directions with regard to the prudential norms issued by the Reserve Bank of India are equally applicable to the assessee as it is......
July 1, 2015 Case Laws Service Tax

Cenvat credit on free service provided to customers - the service provided by authorized service station has become input service for the appellant and appellant is......
July 1, 2015 Case Laws Central Excise

Confirmation of excise duty by invoking longer period of limitation, without going into the legal issue as to whether the activity amount to manufacture or not, would......
July 1, 2015 Case Laws Customs

Rejection of refund claim - Assessment of liquid cargo - The law as it exists clearly lays down that the value on which duty is payable will be the value of goods......
July 1, 2015 Case Laws Customs

Revocation of CHA license - Subletting of license - Charge of subletting stands not proved. - appellant is out of business from last more than three years and the said......
July 1, 2015 Case Laws Income Tax

Addition made under Section 41(1) - creditors outstanding for more than three years in the books of respondent-assessee - The settled position in law is that showing......
July 1, 2015 Case Laws Income Tax

Extension of stay of demand beyond the period of 365 days - on expiry of every 180 days, the appellant / assessee is required to make an application to extend stay......
July 1, 2015 Case Laws Income Tax

Unapproved sundry creditors - credit purchases are nothing but expenditure and if sundry credits are not proved by the assessee addition can be made by the assessing......
July 1, 2015 Case Laws Income Tax

Waiver of the interest charged under Sections 234B and 234C - Since the matter is pending before this Court from 8.4.2008, the petitioner shall be absolved from the......
July 1, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - unaccounted donations - there was no explanation at the end of assessee for not showing these donations as its income in the original......
July 1, 2015 Case Laws Income Tax

Powers of the Commissioner while dealing with penalty appeal are restricted to the penalty proceedings only. He may confirm or cancel the imposition of penalty. He may......
July 1, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition on account of undisclosed business income - In the instant case the assessee himself agreed for surrender, so it was a good case to make....
July 1, 2015 Case Laws Income Tax

MAT - Book Adjustments - assessee that brought forward business losses and depreciation of the merging companies is a part of the brought forward business loss and......
July 1, 2015 Case Laws Income Tax

TPA - The CUP method is not the most appropriate method in the case of the assessee since suitable adjustments are not possible to be made in respect of the above......
June 30, 2015 News VAT and Sales Tax

Quarterly Return prescribed for the persons engaged in providing facility of electronic shopping (commonly known as e-commerce) through their web-portals, with immediate....
June 30, 2015 Case Laws Service Tax

Valuation - inclusion of reimbursement of expenses - Since the provisions on which reliance was placed to confirm the service tax liability have been struck down, demand set aside - AT
June 30, 2015 Case Laws Service Tax

Disallowance of CENVAT Credit - the centralized registration was granted subsequently - The department has not disputed that the input services were received at the......
June 30, 2015 Case Laws Service Tax

Refund / Rebate claim of tax - Export of services or not - activity of procurement of orders from buyers in India for suppliers of goods situated abroad - whether......
June 30, 2015 Case Laws Central Excise

Import of the goods duty-free for use thereof in EOU - The duty forgone at the time of import became loss to Revenue. - appellant has discharged duty liability at normal....
June 30, 2015 Case Laws Central Excise

Manufacturing activity or not - installation and erection or heavy storage racks at the premises of its clients - Immovable goods - Not liable to duty of excise - AT
June 30, 2015 Case Laws Customs

Import of memory cards - The goods were seized on the belief that they were smuggled into India and the quantity and value of the goods was mis-declared - In the......
June 30, 2015 Case Laws Income Tax

Treatment to acquiring technical know - revenue v/s capital expenditure - expenditure incurred for grant of License which accords ‘access’ to technical knowledge, as......
June 30, 2015 Case Laws Income Tax

Depreciation on data base - CIT(A) ought to have allowed the depreciation on the entire payment of ₹ 12 crores towards Acquired Business Database - AT
June 30, 2015 Case Laws Income Tax

Treatment to the losses on sale of share as "capital loss" - Assessee has in its books treated the shares as investment and accordingly valued the shares at cost and......
June 30, 2015 Case Laws Income Tax

Additional depreciation - carrying out piling works - construction related activity - it is not the case of the assessee that it is producing the prefabricated piles and....
June 30, 2015 Case Laws Income Tax

TDS u/s 194A - Excess payment refund debited in the Profit & Loss Account under the head 'indirect expenses' - Whether should be treated as interest on the customers'......
June 30, 2015 Case Laws Income Tax

Disallowance of breakage loss - Merely because the assessee has not claimed such breakage loss in the preceding assessment year, the same in our opinion cannot be a......
June 30, 2015 Case Laws Income Tax

Non deduction of TDS on payments made on account of settlement on withdrawal accumulated balance by the Provident Fund Organization - Keeping in view the interest of......
June 30, 2015 Case Laws Income Tax

Revision u/s 263 - CIT himself accepted that gains on sale of Medchal land has to be assessed under the head "Long term capital gains". The gain is taxable at the rate......
June 29, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Invoice in the name of head office or units - When the Service Tax Registration is common and both the units are located adjacent to each......
June 29, 2015 Case Laws Service Tax

Waiver of pre-deposit - Outdoor catering services - Service tax not paid on catering services in respect of the Mail/Express trains - this issue still remains debatable.....
June 29, 2015 Case Laws Service Tax

The total activities undertaken cannot be categorized under the Site Formation service. The nature of work is more akin to a comprehensive works contract. - demand set aside - AT
June 29, 2015 Case Laws Central Excise

CENVAT Credit - certain input services were availed for the purpose of setting up of business in Uttrakhand. But, for no feasibility of the unit there, that could not......
June 29, 2015 Case Laws Central Excise

Benefit of CENVAT credit - Outdoor Catering Service - Cenvat Credit on Outdoor Catering Service is not admissible to respondent on the part of service tax borne by the worker - AT
June 29, 2015 Case Laws Central Excise

CENVAT Credit - duty paying documents - debit note containing all the details as required under the rule 9(2) of Cenvat Credit Rules, 2004 is valid documents for the......
June 29, 2015 Case Laws Central Excise

CENVAT Credit - duty paid on Air-conditioner and furniture - According to the definition of 'input' as it existed during the relevant period, inputs used in the factory.....
June 29, 2015 Case Laws Customs

Clandestine removal - Warehoused goods - in case of clandestine removal it is not always possible to establish exact date of clearance of goods but if the period during.....
June 29, 2015 Case Laws Income Tax

Deferred revenue expenditure - An assessee can adopt the two ways of giving different accounting treatment to an expenditure in its books and claim the entire sum as......
June 29, 2015 Case Laws Income Tax

Service of notice u/s 148 by affixture - We fail to understand when the house was vacant in the month of January, 2008 how same person was residing at the same address......
June 29, 2015 Case Laws Income Tax

Bogus purchase expenses - CIT(A) granted relief for the assessee by passing a slip short and cryptic order by making only short deliberations on the issue of purchase......
June 29, 2015 Case Laws Income Tax

Period of holding for determining whether the assessee has derived long-term capital gain or short-term capital gain - Giving possession of the movable property / shares....

1 ....59 60 61 626364 65 66 67........ 109

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F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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