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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 3401 to 3450 of 5427 Records

1 ....65 66 67 686970 71 72 73........ 109

June 11, 2015 Case Laws Service Tax

Valuation - Charges, which the appellant received from the tenants, on account of the actual consumption of electricity and water and which are further deposited by them....
June 11, 2015 Case Laws Central Excise

Interest u/s 11AA - Once an advantage of an interim order has been taken and the Revenue is deprived of the amount of tax, then, the recovery of public dues is deferred.....
June 11, 2015 Case Laws Central Excise

Whether subject Cannula are eligible for full duty exemption under Notification No. 6/03-CE dated 01/3/03 and its successor exemption notifications - Held Yes - AT
June 11, 2015 Case Laws Central Excise

Manufacturing activity or not - whether making pencil slats from wooden logs (timber) would amount to manufacture and whether such pencil slats would attract Central......
June 11, 2015 Case Laws VAT and Sales Tax

Difference between tax due after final assessment and advance tax paid by the assessee - penalty u/s Section 12-B(4) - Revisional Authority was duty bound to interfere......
June 11, 2015 Case Laws Companies Law

Default in payment of bills - Maintainability of Winding up application - Once the bona fide dispute is raised it would weaken the chance to have admission of the......
June 11, 2015 Case Laws Indian Laws

Delay in possession of flats - if the developer, pays simple interest @ 12% per annum to the buyer, that would not only take care of the additional financial burden on.....
June 11, 2015 Case Laws Income Tax

Default in deduction of TDS - Assessee is fully aware of the payee but postpones credit to the account of the payee for want of receipt of invoice. - levy of interest confirmed - AT
June 11, 2015 Case Laws Income Tax

Penalty u/s 140A(3) - non payment of self assessment tax which was shown as payable in the return of income filed - assessee was denied opportunity of hearing to......
June 11, 2015 Case Laws Income Tax

Transfer pricing adjustment - rejection of benchmarking - it has to be shown that the high profit margin does not reflect the normal business conditions and only in such....
June 11, 2015 Case Laws Income Tax

Determining arm’s length price adjustment - part of loan was subsequently converted into equity. To the extent of loan converted into equity, no transfer pricing......
June 11, 2015 Case Laws Income Tax

Registration U/s.12A canceled - there is no prohibition in the Act that a charitable institution should not indulge in any business activity. The only restriction is......
June 11, 2015 Case Laws Income Tax

MAT - Applicability of clause (vii) to the Explanation 1 of S.115JB(2) - the net profit of the sick industrial undertaking is to be reduced while computing the book profit. - AT
June 11, 2015 Case Laws Income Tax

Addition u/s. 41(1) - cessation of liability - assessee had continuously avoided the payment of tax by showing the said interest liability as payable, whereas the......
June 10, 2015 Case Laws Service Tax

Classification of service - activity of lining, coating, loading and unloading etc. with the aid of her team (other workers) - the same is definitely not classifiable.....
June 10, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Commissioner has not discussed at all as to how the consultancy services received from foreign service providers are not covered by the......
June 10, 2015 Case Laws Central Excise

If assessee has paid excess duty on all clearances during the relevant period, such excesses have to be taken into account for confirming the demand of duty in terms of.....
June 10, 2015 Case Laws Central Excise

Levy of interest on deferential duty - price increase retrospectively - amount collected through supplementary invoices - levy of interest confirmed - HC
June 10, 2015 Case Laws Central Excise

Binding nature of circular - Officers of the department cannot in violation to the circular proceed to take action by saying that the circular is only advisory in nature....
June 10, 2015 Case Laws Central Excise

Maintainability of appeal - Bar of limitation - order was pronounced in the open court - period of limitation should commence to run from the date on which the......
June 10, 2015 Case Laws VAT and Sales Tax

Input tax credit - intention of a party has to be judged from its action - the petitioner has been selling almost all its produce outside the State of Tripura. - no......
June 10, 2015 Case Laws VAT and Sales Tax

Input tax credit - The assessee claimed input tax credit by depicting the true and correct facts. Though we have decided the case against the assessee, but it cannot be.....
June 10, 2015 Case Laws VAT and Sales Tax

Rejection of ST-35 form - Delhi sales tax - There is nothing to show that the selling dealer (the assessee) could have known as to for which assessment year the specific....
June 10, 2015 Case Laws Income Tax

Exemption u/s.11 denied - Simply because the assessee was registered under section 12 AA of the Act does not entitle it to claim its entire income as exempt under......
June 10, 2015 Case Laws Income Tax

Addition on account of cessation of liability u/s 41 - it is on part of AO to prove that the assessee has obtained the benefits in respect of such trading liabilities by....
June 10, 2015 Case Laws Income Tax

Pro-rata deduction u/s 80IB - merely because the assessee had violated the provisions of section 80IB(10)(c) of the Act in respect of two units i.e. row houses D-3 and.....
June 10, 2015 Case Laws Income Tax

Exemption claimed u/s 80 IC denied - denial of relief in the subsequent years would not be permissible without disturbing the assessment in the initial assessment year. - AT
June 10, 2015 Case Laws Income Tax

Condonation of delay in filing an appeal - the assessee was assisted by a team of experts/taxation heads/qualified persons, therefore, we find no merit in the claim of.....
June 10, 2015 Case Laws Income Tax

Authorization to file an appeal - At least the senior officer such as Commissioner of Income Tax should have carefully perused the record and CIT(A)'s order before......
June 10, 2015 Case Laws Income Tax

Disallowance of commission paid - contract was awarded by the PSU of the Government of India in the year 1999 and the agreement with the commission agents has been......
June 10, 2015 Case Laws Income Tax

Penalty u/s 158BFA(2) - unexplained investment in house property and unexplained marriage expenditure - additions made on estimation basis and not on the basis of any......
June 9, 2015 Notifications Central Excise

Centralized registration facility to manufacturers of aluminium roofing panel subject to condition of consumption at the site of manufacture. - Notification
June 9, 2015 Case Laws Service Tax

Demand of Cenvat Credit - Business Auxiliary Services - Trading activity - amount of credit to be disallowed was correctly computed by the adjudicating authority -......
June 9, 2015 Case Laws Service Tax

Refund - Export of services - Non unutilized CENVAT Credit - mere mistake in ST-3 return does not disentitle the appellant for refund - Refund is to be granted on the......
June 9, 2015 Case Laws Service Tax

Penalty under Sections 76, 77 and 78 - before issue of show-cause notice, the entire amount of tax was paid and before issue of adjudication order, interest was also......
June 9, 2015 Case Laws Service Tax

Refund claim - Banking and other Financial Services - Partial sanction of rebate claim - Refund filed prior to date of raising invoice - Rejection of the rebate claim of....
June 9, 2015 Case Laws Central Excise

Levy of duty on bi-product - Manufacture of beer - e carbon dioxide purchased from the carbon dioxide manufacturers is not comparable with the gas which was being......
June 9, 2015 Case Laws Indian Laws

Termination of service - The petitioner want to remove the original applicants from service just to have labour through contractor with a view to reduce expenditure but.....
June 9, 2015 Case Laws Income Tax

Entitlement to exemption u/s 10(23C)(iv) r.w.s. 2(15) - assessee itself has entertained doubts about its exemption and filed a revised return, which itself shows that......
June 9, 2015 Case Laws Income Tax

TDS u/s 194 - Deemed dividend u/s 2(22)(e) - when the loans/advances have been given to a non shareholder, then it is impossible for a payer company to ascertain......
June 8, 2015 Case Laws Service Tax

Demand of service tax - GTA Service - respondents were transporting their own goods and it can be nobodys case that even providing service to oneself is taxable. - AT
June 8, 2015 Case Laws Customs

Denial of refund claim - since it is not a case of collection of duty under the provision of law declared later as ultra vires, hence the provisions of Section 27 of......
June 8, 2015 Case Laws VAT and Sales Tax

Levy of tax on purchase value - TNVAT - Sales had been done by the petitioner to the tune of ₹ 47,05,257/-. In view of Section 3(4)(a)(ii) extracted supra, the......
June 8, 2015 Case Laws Income Tax

Refund the excess amount paid with interest - The declaration of income furnished by the assessee under the revised return is declared to be invalid. In such......
June 8, 2015 Case Laws Income Tax

Deduction of tax at source u/s. 195 - it is proved that assessee is merely a trader of software products of the foreign company - payment made is not in the nature of 'royalty'. - AT
June 8, 2015 Case Laws Income Tax

Disallowance of interest expenditure under section 57(iii) - the interest expenditure on the borrowed amount used for the purpose of investment in the shares is an......
June 8, 2015 Case Laws Income Tax

Disallowance of land development charges - onus is on the assessee to establish on evidence that the land development expenses were incurred wholly and exclusively for......
June 8, 2015 Case Laws Income Tax

Reopening of assessment u/s 147 r.w.s. 148 - the assessee himself could request for the reasons after the expiry of the said period of six year and the reasons were......
June 8, 2015 Case Laws Income Tax

Disallowance of OBR (overburden removal expenses) - there is nothing on record to establish, or even suggest, that expenses incurred on removal of overburden at the......
June 8, 2015 Case Laws Income Tax

Disallowance of interest u/s 40A - The unsecured borrowings by a commercial organisation like the assessee, on these facts, @ 16% interest seems to be reasonable. The......

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