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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 3801 to 3850 of 5427 Records

1 ....73 74 75 767778 79 80 81........ 109

May 12, 2015 Case Laws Income Tax

Computation of deduction u/s 10B - 100% EOU - inter unit transfer should not be treated as part of the “Total Turnover” while computing deduction u/s.10B of the Act - AT
May 12, 2015 Case Laws Income Tax

Additional payment in violation of Stamp Duty Act, 1899 - additional payments made to the parties which admittedly have not been routed as an expense in assessee’s P&L......
May 12, 2015 Case Laws Income Tax

Transfer pricing adjustment - the addition made by the TPO by determining arm’s length price of royalty on export at nil is deleted. There is no justification for......
May 12, 2015 Case Laws Income Tax

Entitlement to the benefit granted under Section 9(1)(i) - procurement of goods for the purpose of exports - no income was derived by the assessee in India through its......
May 11, 2015 Case Laws Service Tax

Refund claim - Unjust enrichment - period of limitation - the letter written to Asstt. Commissioner clearly shows that service tax paid by the appellant is under......
May 11, 2015 Case Laws Central Excise

Undervaluation of goods - Mutuality of interest - interconnected undertaking - Burden of proof - Mere allegation that there was mutuality of interest remained unproved......
May 11, 2015 Case Laws Customs

Doctrine of merger - Earlier Supreme Court dismissed appeal as non maintainable - Once leave to appeal has been granted and appellate jurisdiction of Supreme Court has......
May 11, 2015 Case Laws Customs

Penalty u/s 114(iii) - loading of goods on the vessel before the "Let Export Order" - The shipping agent has been duly penalized and there is no warrant for imposition......
May 11, 2015 Case Laws Income Tax

Maintainability of appeal - in order to bring harmony with the National Litigation Policy, we are of the opinion that the Instruction No.3 of 2011 would also apply to......
May 11, 2015 Case Laws Income Tax

Deduction u/s 10B - 100% EOU - Incidental income derived from the sale of scrap - The section does not require that the profits and gains derived should be from the......
May 11, 2015 Case Laws Income Tax

Depreciation on toll road - The assessee is entitled to the claim of depreciation on the road to collect toll being an intangible asset falling within the purview of......
May 11, 2015 Case Laws Income Tax

Once the objective of the expenditure being improvement in business prospects is accepted, then it has to follow that such an enduring benefit is in the revenue field.......
May 11, 2015 Case Laws Income Tax

Depreciation u/s 32 - ownership - The individual Directors have acquired the property in their names and the transfer of the property into the account books of the......
May 11, 2015 Case Laws Wealth-tax

Wealth Tax Act, 1957 - Hospital property - it was intended to exclude only such of those buildings which are specifically mentioned as excluded in clause (vi) which are.....
May 9, 2015 Case Laws Service Tax

Recovery of service tax without making assessment - Impugned communication which demands the Petitioner to make payment of the interest and also threatens them that in......
May 9, 2015 Case Laws Service Tax

Denial of refund claim - SEZ Unit - service tax amount is payable by their client and subsequently on being informed by their clients, they reversed the entries......
May 9, 2015 Case Laws Central Excise

Manufacture - process of sterilization of medical equipments - Such process of removal of foreign matters from a product complete in itself would not amount to......
May 9, 2015 Case Laws Central Excise

Validity of Tribunal's order - Tribunal decided issue on merit instead of deciding the stay application - The Tribunal should not act as per its whims and fancies,.....
May 9, 2015 Case Laws Central Excise

Demand u/s 11A - Extended period of limitation - there was a general practice in the trade to claim the benefit of exemption - Appellants can not be said to have any......
May 9, 2015 Case Laws Central Excise

CENVAT Credit - Credit on materials and capital goods used by for the erection and commissioning of the paint shop - capital goods embedded to earth - nexus with......
May 9, 2015 Case Laws Customs

Waiver of pre deposit - Evasion of custom duty - Tribunal, without taking note of the excess payment made, had ordered pre-deposit of ₹ 60.00 lakhs, which is not......
May 9, 2015 Case Laws VAT and Sales Tax

Provisional attachment of property against the estimated liability - there is no formation of opinion - the exercise of powers by the respondent No.2 under Sections 45......
May 9, 2015 Case Laws VAT and Sales Tax

Denial of input tax credit - by the process undertaken by the dealer, seeds which was initially not marketable and eatable, would become eatable and marketable and,......
May 9, 2015 Case Laws Indian Laws

Criminal complaint pertaining to offence punishable under Section 138 of the Negotiable Instruments Act, 1881 - Dishonour of cheque - if a cheque is dishonoured because....
May 9, 2015 Case Laws Income Tax

Permanent establishment - business of telecasting of TV channels such as B4U Music, MCM etc - payment of transponder charges - this is not a case of B4U India being an....
May 9, 2015 Case Laws Income Tax

Reopening of assessment - the formation of opinion without examining the issue (as according to the Assessing Officer, the issue is yet to be examined and the notice......
May 9, 2015 Case Laws Income Tax

Non-genuine gifts - additions u/s 68 - The Tribunal has, after appraising the affidavit and the statements, recorded a plausible finding - Revenue is unable to point......
May 9, 2015 Case Laws Income Tax

Commitment charges/guarantee commission - if the property of the sister concern of the assessee is pledged for the business purpose of the assessee, the sister concern......
May 8, 2015 Case Laws Service Tax

Denial of refund claim - Notification No. 41/2007-ST - certain conditions stipulated in the Notification was not complied with but non-compliance of such condition was.....
May 8, 2015 Case Laws Service Tax

Penalty u/s 78 - Once it is categorically held by Commissioner (Appeals) that appellant was under a bonafide belief that service tax as demanded was not payable, then a.....
May 8, 2015 Case Laws Service Tax

C&F Agent services - The fact that a person describes himself as a forwarding agent is not conclusive: and it is a question of fact to be decided according to the......
May 8, 2015 Case Laws Service Tax

Clearing and forwarding agent service or not - providing certain services as Agent to maintain constant liaison with the Railways for the actual placing of coal rakes -.....
May 8, 2015 Case Laws Central Excise

Manufacture of medical equipment - Defibrillators are not capable of being used internally without paddles and paddle is an accessory which does not qualify for......
May 8, 2015 Case Laws Central Excise

Valuation - Levy of penalty u/s 11AC - it is the appellant which had worked out the final costing and it is the chartered accountant of the appellant which had prepared.....
May 8, 2015 Case Laws Central Excise

Penalty u/s 11AC - Interest u/s 11AB - interest and penalty are imposable and there is no discretionary power vested with the authorities for waiving the same.- HC
May 8, 2015 Case Laws Customs

Classification of goods - Merely because LCDs are to be used as parts in the electricity supply meters, can it be said that they are to be included in Entry 9028? - LCD....
May 8, 2015 Case Laws Customs

Valuation of import of goods - In the absence of identical goods, valuation on the basis of similar goods is valid - order of the Commissioner cannot be faulted - SC
May 8, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - Simply stating that the goods were sold at a loss does not establish that the duty incidence was not passed - No refund - AT
May 8, 2015 Case Laws VAT and Sales Tax

Challenge to the orders of assessment - enhancement of the rate of tax has been done without notice to the petitioner - therefore the order is in violation of......
May 8, 2015 Case Laws Income Tax

Consideration / fees for technical services - There is no profit element in the pro rata costs paid by the agents of the assessee to the assessee - the amounts paid by.....
May 8, 2015 Case Laws Income Tax

Consideration / fees for technical services - It related to shipment of cargo and their movement across the oceans. The views of the revenue that it amounted to......
May 8, 2015 Case Laws Income Tax

Book Adjustments u/s 115JA - Minimum Alternate Tax (MAT) - Provision for doubtful debts - entire provision represented advances towards sister concern and not trade......
May 8, 2015 Case Laws Income Tax

100% EOU - The moment the decision / approval of the Development Commissioner is ratified by the Board of Approval it will relate back to the date on which the approval.....
May 8, 2015 Case Laws Income Tax

Exemption u/s.11 - levy of surcharge on patients and doctors - we do not think that despite the directions of the Charity Commissioner, the revenue can insist that the....
May 8, 2015 Case Laws Income Tax

Addition u/son 69/69(C) - The assessee never offered and/or claimed deduction as expenditure. Therefore, it is rightly observed by the learned Tribunal that there was no....
May 8, 2015 Case Laws Income Tax

Reopening of assessment - AO already had raised the said issue of amortization of royalty paid to the Wireless Planning Commission of Government of India while framing......
May 7, 2015 Case Laws Central Excise

Rebate / Refund claim - Bar of limitation - delay of only few days - all claims for rebate/refund have to be made only under Section 11B with one exception - where a......
May 7, 2015 Case Laws Service Tax

Storage and Warehousing Service provided in relation to Gas / Liquid gas - activity is taxable - since the appellant is State Government undertaking demand beyond the......
May 7, 2015 Case Laws Service Tax

Penalty u/s 77 non submission of ST-3 return - reverse charge mechanism - situation of revenue neutrality - imposition of penalty under section 77 shows the non......
May 7, 2015 Case Laws Service Tax

CENVAT Credit - Invoices in the name of other company wrongly - later corrected on the basis of letter - appellant is legally entitled for the CENVAT credit on all the......

1 ....73 74 75 767778 79 80 81........ 109

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