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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 3351 to 3400 of 5427 Records

1 ....64 65 66 676869 70 71 72........ 109

June 16, 2015 Case Laws Service Tax

Appeal before Commissioner (Appeal) in Service Tax - Constitutional validity of proviso to Section 85(3) of the Finance Act, 1994 - limited powers to condone the delay......
June 16, 2015 Case Laws Service Tax

Rejection of appeal on ground of late filing - Received by the adjudicating officer in time, not by the appellate authority - the order passed by the second......
June 16, 2015 Case Laws Central Excise

CENVAT credit - Penalty u/s 11AC - appellant had paid the duty alongwith interest as per the amount ascertained by CERA audit and requested to drop the show cause notice....
June 16, 2015 Case Laws Central Excise

SSI Exemption - Use of third party trademarks - whether marks have to be treated as trade name or brand names belonging to other persons - Held Yes - AT
June 16, 2015 Case Laws Central Excise

Denial of refund claim - input services - Commission paid to agents - services were utilised for export of goods or not - since there is no nexus with manufacturing,......
June 16, 2015 Case Laws Central Excise

Denial of refund claim - refund was grated to another manufacturer who has lodged the protest - assessee did not lodged any protest - Bar of limitation - assessee cannot....
June 16, 2015 Case Laws Income Tax

Non deduction of TDS u/s 194C - Payment in pursuance of legal obligation, whether in the nature of contract - Held No - Not liable to TDS - AT
June 16, 2015 Case Laws Income Tax

Additions u/s41(1) - As the creditors have been paid in the subsequent years, it cannot be said that during the year under consideration, there was a cessation of......
June 16, 2015 Case Laws Income Tax

Penalty levied u/s 221(1) - the reason for non-payment of self assessment tax was that it was not having liquid funds and all its funds were locked in shares and......
June 16, 2015 Case Laws Income Tax

Bogus purchases - Additions u/s 69C - assessee has not provided PAN No. of the parties - This cannot be the sole reason for disbelieving the explanation of the......
June 16, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - if the lending of money constitutes substantial part of business of the company, then the loan given by the company to its share holders.....
June 16, 2015 Case Laws Income Tax

Liability to deduct tds u/s 194H - commission or discount - sale of SIM cards / pre-paid talk time - What has been effected by way of these sale transactions is sale of.....
June 16, 2015 Case Laws Income Tax

Computation of relief u/s 80 IC - Baddi Unit had transferred the goods to other units on cost basis - The separate books maintained have not been rejected - deduction allowed - AT
June 15, 2015 Case Laws Service Tax

Non deposit of amount collected as service tax - it is necessary to lead more evidences by the appellant to substantiate their claim that the amount which was collected.....
June 15, 2015 Case Laws Service Tax

Health and fitness services - Meditation services - The argument that, Meditation does not induce any physical well-being is erroneous, inasmuch as that by undergoing......
June 15, 2015 Case Laws Income Tax

Fee for defaults in furnishing TDS statements / TDS returns - Levy of fees u/s 234E - in the absence of the enabling provision under section 200A, no such levy could......
June 15, 2015 Case Laws Central Excise

Duty demand - Captive consumption - Whether the Transmission Assemblies captively consumed in the manufacture of tractors of Engine Displacement Capacity (EDC) below......
June 15, 2015 Case Laws Income Tax

Payment of 'license fees' and 'management services' - head office expenditure" - do not falls within the ambit and purview of section 44C and, accordingly, the nature of....
June 15, 2015 Case Laws Income Tax

Exemption u/s 80G(5)(vi) refused - Trustees appointed because they belonged to a particular organization - it is the prerogative of the assessee trust to choose its......
June 15, 2015 Case Laws Income Tax

Suppression of profit -project was not completed - Once the income is not assessable, the question of determination of quantum of income from the said project is only academic - AT
June 15, 2015 Case Laws Income Tax

TDS liability u/s 195 - Payment towards "Arranger's fee" - activity of arranging of a loan - it cannot be termed as managerial or consultancy services within the......
June 15, 2015 Case Laws Income Tax

Transfer pricing adjustment - whether the transactions between the head office in India and branch office in Canada can be considered as international transactions, even....
June 15, 2015 Case Laws Income Tax

Eligibility for deduction u/s 80-IB(10) - additional income - there is no dispute that the assessee had made a claim of deduction 80-IB(10) and the question is only......
June 13, 2015 Case Laws Central Excise

CENVAT Credit - fuel used in the generation of electricity - Electricity sent for synchronization to power grid, would be treated as job worker. There is no dispute that....
June 13, 2015 Case Laws Central Excise

CENVAT Credit - inputs were issued for manufacturing of watches and the same were found defective during the process of manufacture or during the course of Research and.....
June 13, 2015 Case Laws Central Excise

Manufacture - digital local telephone exchange - Whether assembly, installation and commissioning of switching system along with power plant, inverter etc. would amount.....
June 13, 2015 Case Laws Income Tax

Penalty levied u/s 271C - failure to deduct tax at source should be made liable to liable to levy of penalty, while the second part of the default, i.e., failure to pay....
June 13, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - holding or ownership of voting rights of the shares held by the family - inclusion/clubbing of beneficial ownership of family members with....
June 13, 2015 Case Laws Income Tax

Penalty U/s 271D and 271E - period of limitation - violation of conditions of conditions of section 269SS - Cash receipts - it had to complete by 30th September, 2010......
June 13, 2015 Case Laws Income Tax

Excess payment of interest to the sister concern - there was no provision in the Act to tax income which has not accrued and further it was not a case of Section 40A(2)(b). - AT
June 13, 2015 Case Laws Income Tax

Application for renewal u/s.80G rejected - Merely because some of the trustees who were present or past nurses have participated in the protest conducted by the Nurses......
June 13, 2015 Case Laws Income Tax

Delay in filing of of eTDS return - Penalty U/s.272A(2)(k) - There is reasonable cause for delay in filing ETDS return U/s 273B - levy of penalty cancelled - AT
June 13, 2015 Case Laws Income Tax

Deduction u/s 80IA -`Excess provision written back’ - it cannot be characterized as anything other than part and parcel of profit derived from eligible enterprise. In......
June 13, 2015 Case Laws Income Tax

AO concluded that the alleged sales, on which the excise duty was allegedly not paid by the assessee, was income chargeable to income-tax, and has escaped the......
June 13, 2015 Case Laws Income Tax

Royalty income from franchisee hotels - there is no agreement in terms of which the assessee was paid royalty is legally and factually correct, and therefore, the......
June 12, 2015 Circulars Income Tax

Extension of due date of filing return of income for Assessment Year 2015-16 in case of Non-corporate & assessee not covered under tax audit provisions - Upto 31st......
June 12, 2015 Circulars FEMA

Permission granted to subscribe to chit funds by NRIs without limit on non-repatriation basis subject to some specified conditions. - Circular
June 12, 2015 Case Laws Service Tax

Denial of refund claim - input services - Nexus with manufacturing activity - rent-a-cab service, air travel service and rent paid on office premises - Each activity is.....
June 12, 2015 Case Laws Central Excise

Denial of refund claim - Bar of limitation - Whether the time limit of one year has provided under Section 11B is applicable for refund under Rule 5 - Held Yes - time......
June 12, 2015 Case Laws Central Excise

Manufacture - Marketability of product - Printed material - goods being printed with name and details of Central Railway is not capable of being bought and sold for......
June 12, 2015 Case Laws Central Excise

Duty demand - Clandestine removal of goods - TMT Bar / CTD bar - Merely on the basis of power consumption norm which has not been determined by actual experiment, duty......
June 12, 2015 Case Laws Central Excise

Clandestine removal of goods - Manufacture of paan masala and gutka - Cash found in office premises - Tribunal has erred in ignoring material evidence and has not......
June 12, 2015 Case Laws Central Excise

Challenge to the show cause notice - Neither the materials disclosed in the show cause notice nor the statement made in the counter-affidavit would go to show that the......
June 12, 2015 Case Laws Income Tax

Levy of Penalty u/s.271(1)(c) - the explanation of the assessee is bonafide for not filing the returns of income for both these assessment years - no penalty can be......
June 12, 2015 Case Laws Income Tax

Rejection of books of accounts - no provision either in the Act or in the Rules requiring an assessee carrying business of nature, to maintain the stock register as a......
June 12, 2015 Case Laws Income Tax

TDS u/s 194J - payments were made on account of running the medical shop and facilities given to the assessee. Therefore, it is a royalty payment and the assessee is......
June 12, 2015 Case Laws Income Tax

Disallowance of penalty paid for infringement of law - sales tax penalty - as the payment was not to compensate the loss on account of delay in making the payment, but.....
June 12, 2015 Case Laws Income Tax

TDS u/s 194C - non deduction of TDS on payments made against printing and processing work - it was purchase of magazines and promotional forms and therefore, there was.....
June 11, 2015 Case Laws Indian Laws

Dishonour of cheque - No Separate notices issued to the directors in addition to the company - There is nothing in Section 138 which may even remotely suggest issuance......
June 11, 2015 Case Laws Service Tax

Waiver of penalty u/s 80 - ill-health of the mother of the assessee's partner cannot be considered as a reasonable cause so as to invoke the provisions of Section 80 of....

1 ....64 65 66 676869 70 71 72........ 109

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F: Transfer of ITC without filing ITC-02

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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 ...

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

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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 ...

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