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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4101 to 4150 of 5427 Records

1 ....79 80 81 828384 85 86 87........ 109

April 21, 2015 Case Laws Central Excise

Clandestine clearance of goods - statement made by person to be considered voluntary and true even if retracted when circumstances not showing any use of threat or......
April 21, 2015 Case Laws Customs

Detention of goods - Perishable goods - misdeclaration of origin of goods - goods can be permitted a provisional clearance on the petitioner executing a bond for the......
April 21, 2015 Case Laws Income Tax

Disallowance of unpaid service tax u/s 43B - Section 43B does not contemplate liability to pay the service tax before actual receipt of the funds in the account of the assesee - HC
April 21, 2015 Case Laws Income Tax

Bid-loss - Claim of business loss - assessee was explaining the principle followed by them, which results in bid loss. What the AO wanted was to give evidence that the......
April 21, 2015 Case Laws Income Tax

Deduction u/s 80IA - When the assessee exercises the option, the only losses of the years beginning from initial assessment year alone are to be brought forward and no.....
April 21, 2015 Case Laws Income Tax

Addition of unexplained income under section 69A - The shares were held in the name of the partners on behalf the assessee firm and hence, naturally, the name of......
April 21, 2015 Case Laws Income Tax

Deduction u/s 80IC - there is no denial of deduction u/s. 80-IC in case of manufacturing activities in the nature of job works, work contract etc - AT
April 21, 2015 Case Laws Income Tax

Interest u/s 234B - the interest u/s 234B of the Act is not leviable in the case of the assessee being nonresident when its entire income is subject to TDS u/s 195 of the Act. - AT
April 21, 2015 Case Laws Income Tax

Taxability of advertisement revenue & subscription revenue - Tax Treaty between India and USA - Appellant has a PE in India, both Advertisement and Subscription......
April 21, 2015 Case Laws Income Tax

Charitable activities in the nature of educational activities - bjects of the assessee-society are to promote research and development of higher education in......
April 21, 2015 Case Laws Income Tax

Dis-allowance of various expenses - self-made vouchers - some deficiencies in such self made vouchers were pointed out by the Assessing Officer by stating that the......
April 20, 2015 Case Laws Service Tax

Renting of immovable property - the lease of open land for use for construction for business/commercial purposes during the terms of the lease is taxable - not to be......
April 20, 2015 Case Laws Service Tax

Benefit of Notification no. 15/04-ST and Notification 1/06-ST would be available even if value of the goods and materials supplied by the service recipient are not......
April 20, 2015 Case Laws Central Excise

Denial of CENVAT Credit - the expenditure on training, printing and stationery could not satisfy as to relevancy thereof to the manufacture activity. Therefore, no......
April 20, 2015 Case Laws Central Excise

Job work - manufacture of fastners required bright wire rods out of bright bars - manufacturing activity or taxable services - Job worker is paying service tax - Prima....
April 20, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Goods have been loaded to some other vehicle. Therefore, there is a difference in vehicle number - credit allowed - AT
April 20, 2015 Case Laws Customs

Valuation - inclusion of 1% of the F.O.B. value of goods on account of loading, unloading and handling charges - Rule 9(2) of the Customs Valuation (Determination of......
April 20, 2015 Case Laws Customs

Actual user condition - Re-export of defective components after being issued for manufacturing would be treated as used for intended purpose - However, demand of duty......
April 20, 2015 Case Laws Companies Law

Rejection to Registration / Transfer of Preference shares - The alleged inadequacy of monetary consideration with respect to the transfer of shares, as alleged by the......
April 20, 2015 Case Laws Income Tax

Entitled to the benefit under Section 10-B - department submits that most of the activities are "outsourced" and very small part of the manufacture was undertaken by the....
April 20, 2015 Case Laws Income Tax

Reopening of assessment - the successor Assessing Officer has simply sat over the decision of the earlier Assessing Officer passed u/s.143(3) with respect to the issues.....
April 20, 2015 Case Laws Income Tax

Capital gains v/s business income - The assessee did not hold the capital asset. He did not transfer the capital asset, he only facilitated the transfer of capital......
April 20, 2015 Case Laws Income Tax

Recording of satisfaction under section 158BD - revenue having taken three and a half months to record his satisfaction cannot be held to be unreasonable. - HC
April 20, 2015 Case Laws Income Tax

Revision u/s 263 - assessee engaged in the business of manufacture and processing of pharmaceuticals, entitled to benefit of deduction, though the activity was being......
April 20, 2015 Case Laws Income Tax

TDS u/s 194C - nature of contract - works contract or sale purchase contract - purchase of footwear with logo from the job worker - transaction in the nature of sell and....
April 20, 2015 Case Laws Income Tax

Rental income earned from terrace floor/roof area - exploitation of the licensed space - terrace floor cannot exist in the air. It is part of the building which has been....
April 20, 2015 Case Laws Income Tax

The amount transferred to the reserve fund account as per provisions of Section 67 of the Gujarat Cooperative Societies Act, 1961 was not diversion of income at source......
April 20, 2015 Case Laws Income Tax

Entitlement to benefit conferred under Section 54F - . It is open for the assessee to put up a residential construction or to purchase a residential house. It is not the....
April 18, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Appellant will not be entitled for Cenvat credit of service tax paid on Marine Insurance Policies taken in respect of the tugs and barges or......
April 18, 2015 Case Laws Service Tax

Penalty u/s 77 for non appearance to summons - penalty of ₹ 200 per day is not in the nature of mandatory. Therefore it is discretion of the officer to reduce the.....
April 18, 2015 Case Laws Service Tax

Construction Services - It is difficult to imagine a hydro power project without a dam. Once again, this is also arguable and prima facie view is in favour of appellant....
April 18, 2015 Case Laws Central Excise

Classification - manufacture of Milk N Nut - Classification under Chapter Heading 2001.10 or Chapter Heading 1704.90 - product in question is vegetable preparation and.....
April 18, 2015 Case Laws Central Excise

Extended period of limitation - suppression of facts - when the fact of the issue came to the notice of the Department in January, 2001, subsequent to that it cannot be.....
April 18, 2015 Case Laws Central Excise

Valuation of goods - sale of goods through depot - in terms of Rule 7, in case goods not sold from the factory but transferred to the depot the price prevailing at depot....
April 18, 2015 Case Laws Central Excise

Denial of remission of duty - Goods lost in fire - appellant has taken Cenvat Credit correctly and there is also no provision in the Cenvat Credit Rules to reverse......
April 18, 2015 Case Laws Customs

Imposition of redemption fine - goods were received in excess of the quantity specified in the documents, without the knowledge of the appellant - redemption fine and......
April 18, 2015 Case Laws Customs

Misuse of advance licences - appellant has no manufacturing facilities for that part of the period. - goods manufactured through their job worker - matter needs to be......
April 18, 2015 Case Laws VAT and Sales Tax

Refund - retrospective exemption - though it states that any amount deposited will not be refundable but, when no amount was legally payable on the basis of......
April 18, 2015 Case Laws Income Tax

TDS on amount paid through agent - Short deduction of TDS on the payment to agent - Once the payment is made through the agent to the third party against the services......
April 18, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - there was no doubt on the issue that even when there is increase in the capital for the business of the company then also the expenditure would......
April 18, 2015 Case Laws Income Tax

Addition made u/s.68 - assessment u/s.153A - The initial burden is upon the Revenue under section 153A to prove that there is an incriminating material which shows that.....
April 18, 2015 Case Laws Income Tax

Disallowance on account of loss due to flood - It is not in dispute that loss has occurred during the year under consideration, however the dispute is that the loss and.....
April 18, 2015 Case Laws Income Tax

Income from house property - Deduction of Interest paid on security deposit received from the tenants - these interest bearing deposits has been utilized for repayment......
April 18, 2015 Case Laws Income Tax

Loss of Advance given to procure land for future projects - the amount in question was advanced by the assessee for purchase of land which would be going to form part of....
April 17, 2015 Case Laws Service Tax

Clearing and forwarding (C&F) Agent service - 'freight rebate' and 'primary freight rebate' - Merely because the amount is routed or received through......
April 17, 2015 Case Laws Service Tax

Revenue neutrality - As appellant is only an exporter of services and availing Cenvat Credit the same would have been admissible as refund under Rule 5 of the Cenvat......
April 17, 2015 Case Laws Service Tax

Cenvat Credit - reversal of credit on exempted servcies - erstwhile Rule 6(3) only restricted availment of credit upto 20%. - If did not make the credit lapse. - Demand set aside - AT
April 17, 2015 Case Laws Service Tax

Appellant is entitled to interest after three months from the date of filing of refund claims to the date of payment of refund amounts, as the date of calculating......
April 17, 2015 Case Laws Central Excise

Cenvat Credit - Capital goods - railway track material used for handling raw materials, processed goods - appellant has rightfully claimed for MODVAT credit in respect......
April 17, 2015 Case Laws Central Excise

Manufacture - on coating uncoated paper, an article with different name commercially may have emerged but it is not a distinct article with different character or use......

1 ....79 80 81 828384 85 86 87........ 109

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