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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 3201 to 3250 of 5427 Records

1 ....61 62 63 646566 67 68 69........ 109

June 25, 2015 Case Laws Central Excise

Valuation - PTY Twisted Yarn - Factory gate sale or not - The allegation of the Revenue against the assessee is that the broker used to sell it to a third party at a......
June 25, 2015 Case Laws Central Excise

Scope of the powers of the Settlement Commission - Commission is empowered to decide as to whether the show cause notice rightly demands a sum of ₹ 1,59,39,047/-......
June 25, 2015 Case Laws Customs

Valuation of imported machines - For six years period i.e., when the machinery was used in Iraq and thereafter, it was brought to Nepal, its value as on that date was......
June 25, 2015 Case Laws Customs

Valuation of Jumbo rolls - Import from related party - The value established by the original authority adequately represents cost plus freight to the suppliers based on.....
June 25, 2015 Case Laws Customs

Reduction of penalty - no reason whatsoever is given for reducing the penalty from ₹ 20 lakhs to ₹ 1 lakh except observing that it "appears to be excessive".....
June 25, 2015 Case Laws Companies Law

Non compliance of the provisions of the Company Law Board Regulations, 1991. - reconsideration of such ad-interim order passed by the CLB cannot be said to be reviewing.....
June 25, 2015 Case Laws Companies Law

Appointment of directors - jurisdiction of the civil court - There is no remedy provided under the Companies Act for redressal of such a grievance before any particular.....
June 25, 2015 Case Laws Income Tax

Entitlement to claim 100% depreciation on the centering/shuttering material - poles used in shuttering/ centring work would also be plant no matter that they cannot be......
June 25, 2015 Case Laws Income Tax

Compensation for surrender the tenancy right - tenancy right was a capital asset and surrender of the same was a transfer of a capital asset - HC
June 25, 2015 Case Laws Income Tax

Stay of demand - assessee in default - Mere filing of appeal does not suo-moto stay the recovery proceedings - AO is empowered to exercise his discretion, subject to......
June 25, 2015 Case Laws Income Tax

Undisclosed closing stock - difference in the value of stock shown to the bank and as declared to the income tax department - no addition for the difference in stock as.....
June 25, 2015 Case Laws Income Tax

Bifurcation of income from GMR Project in item of “inside India” and “outside India” - the outside receipts pertaining to designing, fabrication and supply of material,....
June 25, 2015 Case Laws Income Tax

Disallowance of depreciation - the assessee can raise additional ground and make claim during the assessment proceedings. - AT
June 25, 2015 Case Laws Income Tax

Unaccounted jewellery - joint family system - search u/s 132 - Addition made on account of unexplained investments in jewellery in the hands of the assessee, is devoid of merit. - AT
June 25, 2015 Case Laws Income Tax

TDS u/s 194A - addition on account of factoring/discounting charges as no tax at source was deducted -factoring charges were not interest and as such, provisions of TDS.....
June 25, 2015 Case Laws Income Tax

Income received towards amenities - 'income from other sources' or 'income from house property' - It appears that by separately charging in the guise of amenities......
June 25, 2015 Case Laws Income Tax

Registration u/s 12A(1)(a) denied - objectives are for regulating the employment of private security guards employed in factories and establishments - it is a welfare......
June 24, 2015 Case Laws Service Tax

Denial of refund claim - Bar of limitation - relevant date, if any, for the purpose of Section 11B for refund of CENVAT Credit in case of export of service will be one.....
June 24, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Belated service tax registration - in absence of a statutory provision prescribing the condition that registration is mandatory, the......
June 24, 2015 Case Laws Service Tax

Valuation - distribution of free of recharge voucher attracts service tax liability - during the relevant period the Explanation as per the Section 67 of Finance Act,......
June 24, 2015 Case Laws Central Excise

Denial of CENVAT credit - whatever duty they would have paid and they could claim the same as refund. - it is a case of revenue neutral situation - the allegation of......
June 24, 2015 Case Laws Central Excise

Whether the retail price was indelibly printed or embarks on the shoes - just because the shoes were supplied to Defence organisation, which according to the Department....
June 24, 2015 Case Laws Customs

For physical loss, no mens rea is required - Appellant failed to deliver the sealed container from their CFs safely to the gateway port. Therefore, the adjudicating......
June 24, 2015 Case Laws Customs

Effective date and time of effective Rate of Duty - notification may have been published on the date when the goods were cleared, it was not offered for sale by the......
June 24, 2015 Case Laws Customs

Effective date and time of effective Rate of Duty - bill of entry was filed filed on 03.08.2001 - notification was sent for publication after the normal office hours,......
June 24, 2015 Case Laws Customs

Levy of anti dumping duty - noticee did not cooperate in the inquiry or furnishes the requisite material - while carrying out the "best judgment assessment", it is......
June 24, 2015 Case Laws Companies Law

Charges of oppression and mismanagement - the petitioners have sought cancellation of various Returns filed by the Company with the Registrar of Companies in the year......
June 24, 2015 Case Laws Income Tax

Computation of capital income - Tribunal having held the appellant's agricultural income to be ₹ 9 lacs as against the claim of ₹ 12 lacs - computation of......
June 24, 2015 Case Laws Income Tax

Deduction u/s 80-IC - assessee is entitled to only 25% of deduction during the present year because the assessee has already availed the period of full deduction @ 100%.....
June 24, 2015 Case Laws Income Tax

Disallowance of losses from activity of horse breeding and owning and maintaining race horses - The activity of breeding of horses is similar to that of poultry or......
June 24, 2015 Case Laws Income Tax

Non-granting of registration u/s 12A - If the registration is granted to the assessee u/s 12A of the Act, then, it will open pandora's box and everybody will claim......
June 24, 2015 Case Laws Income Tax

Entitlement to benefit of deduction u/s. 54F - In the instant case the lease is for a period of 999 years subject to renewal for further period of 999 years. - it cannot....
June 24, 2015 Case Laws Income Tax

Penalty Order u/s. 271(1)(b) r.w.s. 274 - assessee has never been put to the notice to explain as to why penalty should not be imposed under section 271(1)(b) - penalty waived - AT
June 24, 2015 Case Laws Income Tax

Time limit for filing revised return had already elapsed. - revised computation submitted by the assessee during assessment proceedings - revised computation was rightly....
June 24, 2015 Case Laws Income Tax

The main activity of the assessee was not earning rental income rather it was an activity of trading in the flats. Rental was an incidental income - rental income is to....
June 24, 2015 Case Laws Income Tax

Invoking the provisions of Section 172 r.w.s. 163 - The assessment was thus framed almost three years after the end of the relevant previous year. Viewed in this......
June 24, 2015 Case Laws Income Tax

Disallowance u/s 40(a)(i) - 'Export Sales Commission' payments made to the non resident u/s.195 - section 195 would only apply if the payment in question is taxable as.....
June 23, 2015 Notifications Income Tax

Rule 12 of the Income Tax Rules, 1962 - Now ITR-1 and ITR-4S can be filed where exempted income exceeds ₹ 5000 alongwith Salary Income or House Property Income or.....
June 23, 2015 Case Laws Income Tax

Denial of deduction u/s 80IC - no merit in the claim of the assessee vis-à-vis deduction under section 80IC of the Act in respect of the interest received from HIMUDA,......
June 23, 2015 Case Laws Companies Law

Control of Yes Bank - Right to Nominate is not in the nature of a ‘contract of personal service’ and was not limited to the two individuals in question. There is no......
June 23, 2015 Case Laws Companies Law

The Articles of a company are to it very like what the Constitution is to citizens. Shareholders are truly ‘invested’ in the enterprise: not merely for making profits......
June 23, 2015 Case Laws Service Tax

Levy of Penalty u/s 76 - mandatory or any discretion is left with the authorities for imposing such penalty - no reason why the Authorities should depart from imposing.....
June 23, 2015 Case Laws Service Tax

Recovery of service tax - Recovery before adjudication of upon the matter and fixed the quantum of service tax - the recovery which is being made that smacks with......
June 23, 2015 Case Laws Service Tax

Commercial Training and Coaching service - Valuation - Amount recovered towards expenses such as textbooks, uniform, medical check-up, insurance etc is not required to......
June 23, 2015 Case Laws Service Tax

Levy of penalty - keeping in view the amendments to the Notification 24/2004 which introduced changes in the definition of vocational training, a fair case is made out......
June 23, 2015 Case Laws Service Tax

CENVAT Credit - Input Service Distributor (ISD) - There was no provision that the cenvat credit distributed by the Head Office as input service distributor should be in.....
June 23, 2015 Case Laws Central Excise

Transfer of CENVAT Credit - Sale of manufacturing unit alongwith raw material and semi finished goods - It is permitted even to transfer the Cenvat credit to the buyer.....
June 23, 2015 Case Laws Central Excise

Cenvat credit - Runner Mass in the nature of input or capital goods - Held as Input - Considering it is only a question of interpretation and there is no suppression......
June 23, 2015 Case Laws Companies Law

Rectification in Register of Members - the technical points raised by the Petitioners as to the non-compliance of guidelines for "Good /Bad Delivery" by the Respondent......
June 23, 2015 Case Laws Companies Law

Rectification in the Register of Members - Section 111 (4) of the Companies Act, 1956 - Shares transferred fraudulently - Doctrine of estoppel - Period of limitation -......

1 ....61 62 63 646566 67 68 69........ 109

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