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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4001 to 4050 of 5427 Records

1 ....77 78 79 808182 83 84 85........ 109

April 28, 2015 Case Laws Income Tax

DTAA between India and Switzerland - Permanent Establishment / Business connection - establishing subsidiary in the other treaty country would not result in creating and....
April 28, 2015 Case Laws Income Tax

Presumption as to assets, books of account, etc. - A per the provision of section 292C, the assessee was liable to explain the source of the stock found in his premises.....
April 28, 2015 Case Laws Income Tax

Section 263 does not empower the CIT to thrust upon his view on the Assessing Officer. Revision u/s 263 is possible only if both the conditions i.e. the order passed by.....
April 27, 2015 Case Laws Central Excise

Demand of differential duty - Valuation of goods - inclusion of freight and transit insurance in the assessable value - Sale on FOR destination basis - Even though the......
April 27, 2015 Case Laws Central Excise

Demand of differential duty - If the appellant had availed cenvat credit in respect of the coating material and did not include the value of the coating in the......
April 27, 2015 Case Laws Central Excise

When the Department s case against an assessee is mainly based on statements given by some persons and those statements are not corroborated by some other independent......
April 27, 2015 Case Laws Central Excise

Manufacture of ugar syrup - captive consumption - Neither there is any evidence to prove that the goods, in question, are classifiable under 17029090 nor there is any......
April 27, 2015 Case Laws Central Excise

Cenvat credit of SAD - appellant found that they are unable to utilise the amount in the EPCG licence as they were going to redeem the licence in a shorter period and......
April 27, 2015 Case Laws Customs

Conviction under Section 15 of the Narcotic Drugs and Psychotropic Substances Act, 1985 - Since in the cases of NDPS Act the punishment is severe, therefore strict proof....
April 27, 2015 Case Laws Customs

Confiscation of goods u/s 111 - Freezing of bank account - Smuggling of goods - appellant has failed to explain the source of the imported goods sale proceeds whereof......
April 27, 2015 Case Laws Income Tax

Eligibility for exemption u/s 11 - "Ownership" of the Corporation and "activities" of the Corporation are two different aspects and the ownership cannot be considered......
April 27, 2015 Case Laws Income Tax

Additions on the basis of statement made u/s 133A - A statement made voluntary under Section 133A of the Act cannot be retracted unless the assessee files evidence to......
April 27, 2015 Case Laws Income Tax

Personal liability of administrator of trust for non deduction of tax at source - Principal Officers - The proceedings initiated is not a criminal proceeding. Under......
April 27, 2015 Case Laws Income Tax

Power to transfer cases - We do not see what difficulty he would have, if the assessee’s account, of which he is the Managing Director, is also processed at the same......
April 27, 2015 Case Laws Income Tax

Registration under Section 12A cancelled - earning of a huge net profit - the two conditions stipulated under the provisions of Sub-section (3) of Section 12AA of the......
April 27, 2015 Case Laws Income Tax

Bifurcation of income - Rental income - Merely because the document is styled as lease deed and building is involved. Therefore, the authorities were not justified in......
April 27, 2015 Case Laws Income Tax

Reopening of assessment - Change in Opinion based on same set of facts - framing of the assessment order is not in the control of the assessee, therefore, for any......
April 27, 2015 Case Laws Income Tax

Revision of assessment order - CIT noticed huge amount of withdrawals/ payments by the party - Provisions contained u/s 263 cannot be used as a tool to start roving and.....
April 27, 2015 Case Laws Income Tax

Addition u/s 41(1) - Simply because the address of the sundry credits had changed, which fact was brought to the knowledge of the AO, without making any enquiry at the......
April 25, 2015 Case Laws Central Excise

Valuation - non inclusion of freight, insurance and unloading charges - it would be manifest that the sale of goods did not take place at the factory gate of the......
April 25, 2015 Case Laws Central Excise

Valuation of goods - no part of the royalty can be loaded on to the duplicate CDs produced by the appellant, the circular dated 19.2.2002 which deals with apportionment.....
April 25, 2015 Case Laws Central Excise

Valuation of goods - wSponge Iron - the packing charges would not be includible in the assessable value of the goods if the goods are marketable, as such, without being.....
April 25, 2015 Case Laws Central Excise

Clandestine removal of goods - parallel invoices - Duty evasion - Malafide intention - Preponderance of evidence - Blank copies of invoices found from invoice book show.....
April 25, 2015 Case Laws Central Excise

Area based exemption in Jammu and Kashmir - application for fixation of special rate of value addition - If for 2013-14 the appellant opt for Notification 1/2010-CE......
April 25, 2015 Case Laws Central Excise

Area based exemption - when both JMAPL and SE could have availed the full duty exemption under notification no. 50/03-CE - they did not file the declaration for availing....
April 25, 2015 Case Laws Central Excise

Area based exemption - Manufacturing activity or not - Job work - appellants are in the nature of semi finished goods which require further processing by KEL for being.....
April 25, 2015 Case Laws Customs

Condonation of delay in filing an appeal - Limitation Act including Section 14 would not apply to appeals filed before a quasi-judicial authority - However with regard......
April 25, 2015 Case Laws Companies Law

Offence u/s 138 & 142 of the Negotiable Instrument Act - Dishonour of cheques -an employee of the Company signed the complaint & DGM of the Company gave evidence as if......
April 25, 2015 Case Laws Indian Laws

Transfer of company / shares without consent - change of hand of the asset including the land in question - authority rightly issued notice demanding transfer fee from....
April 25, 2015 Case Laws Income Tax

Reopening of assessment - there is a nexus between the reasons recorded and the belief that income had escaped assessment because of fully and truly information having......
April 25, 2015 Case Laws Income Tax

Business of advancing money and cash - capital asset v/s stock-in-trade - From the application of funds it cannot be said that the principal business of the assessee is.....
April 25, 2015 Case Laws Income Tax

Benefits under Section 10A - STP - in the event that the appellant establishes that the 31 units constitute separate undertakings for the purposes of Section 10A, it......
April 25, 2015 Case Laws Income Tax

Bogus transactions - Once income had not accrued to the assessee in the real sense, then the original return represents wrong statement which was corrected by the......
April 25, 2015 Case Laws Income Tax

Tribunal has rightly quashed and set aside the assessment under Section 158 BC of the Act on the ground that material collector during the survey was used while framing.....
April 25, 2015 Case Laws Income Tax

Reopening of assessment - Petitioner is a company in the hospitality sector and we do not see how the amount of premium that has been charged from the subscribers can be....
April 25, 2015 Case Laws Income Tax

Disallowance to deduct the cost and expenditure incurred in earning income under the head "income from other sources" - What can be taxed is only the net income which......
April 24, 2015 Circulars Income Tax

No TDS required to be deducted from the payment made to any corporation whose income is exempt under section 10(26BBB) since their income is anyway exempt - Circular
April 24, 2015 Case Laws Central Excise

Withdrawal of exemption notification in the North Eastern Region from goods under Chapter 21.06 (Pan Masala) and Chapter 24 (tobacco and tobacco substitutes), including.....
April 24, 2015 Case Laws Central Excise

Demand of differential duty - In a number of other invoices though the pre-printed rate of duty is mentioned as 18%, but the same has been cancelled and modified as 15%.....
April 24, 2015 Case Laws Central Excise

100% EOU - Concessional rate of duty - concessional Notification No. 23/2003 CE could not have been denied to the appellant only for the reason that they have not......
April 24, 2015 Case Laws Customs

If the interpretation suggested by the appellant that "degaussing coil" is" inductor" that shall defeat the spirit of the public grant and also run counter to the......
April 24, 2015 Case Laws VAT and Sales Tax

Whether the renting out of tents, cutlery, furnitures and carpets by a “tent house” is liable to Value Added Tax (VAT) - Held Yes - The definition of sale is wide enough....
April 24, 2015 Case Laws Income Tax

TDS u/s 194A not deducted on interest paid on deposits - Special provision for deduction of TDS in case of Co-operative bank - ground that assessee is not liable to......
April 24, 2015 Case Laws Income Tax

Charitable hospital - it could not provide free medical relief to large numbers of indigent / poor patients - in the absence of any limit being provided in the......
April 24, 2015 Case Laws Income Tax

Claim of higher depreciation on drilling Rigs - Rig claimed as Heavy motor vehicle (Lorry) - Transport Authority has registered the workover/servicing mobile rig under....
April 24, 2015 Case Laws Income Tax

Capital gain on exchange of some property - when an arrangement is made between the family members, being Directors of the company, the rate so adopted for this purpose.....
April 24, 2015 Case Laws Income Tax

A unit which is not approved by the Board appointed by the Central Govt. in exercise of powers conferred under section 14 of the Industries (Development and Regulation).....
April 24, 2015 Case Laws Income Tax

Addition u/s 40A(3) of the Income Tax Act,1961 - Exceptions under Rule 6DD of the Income Tax Rules - Cash payment made due to cheque bounced - payment made in cash does....
April 24, 2015 Case Laws Income Tax

Addition on account of unpaid dividends - Cessation of of liability - Additions u/s 41 - Unclaimed dividend transferred to General Reserve - the dividend so declared is.....
April 24, 2015 Case Laws Income Tax

Addition u/s 68 - addition has been sustained on the basis that the assessee could not discharge its onus with regard to the creditworthiness of the creditors - However,....

1 ....77 78 79 808182 83 84 85........ 109

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