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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4301 to 4350 of 5427 Records

1 ....83 84 85 868788 89 90 91........ 109

April 7, 2015 Case Laws VAT and Sales Tax

Classification of goods - stationary items or not - marker as well as highlighter can fall within the meaning of a pen and by highlighter as well as marker one can......
April 7, 2015 Case Laws Income Tax

Receipt of an award from B. D. Goenka Foundation for Excellence in Journalism - It being a payment of a personal nature, it should be treated as capital payment, being.....
April 7, 2015 Case Laws Income Tax

Measurement of distance for the purpose of agricultural land - Insofar as relevance of Section 11 of the General Clauses Act is concerned, it needs to be noted that here....
April 7, 2015 Case Laws Income Tax

Measurement of distance for the purpose of agricultural land - The distance between the municipal limits and assessed property/asset is to be measured having regard to......
April 7, 2015 Case Laws Income Tax

Reopening of assessment - Since, question of ownership and depreciation thereon was accepted twice by the C.I.T (A), therefore, same cannot be allowed to be reopened in.....
April 7, 2015 Case Laws Income Tax

Loan waived by the banks in favour of the respondent assessee in one time settlement - whether the principal amounts of loans retained by the assessee on account of one.....
April 7, 2015 Case Laws Income Tax

Addition made under section 40A(3) - cash payment greater than ₹ 20,000/- - Single voucher was prepared to book the amount which does not mean that entire payment....
April 7, 2015 Case Laws Income Tax

Sale of agricultural land - The photographs depicts that the land was not used for cultivating agriculture crops, as it contains boulders and wild grass appears to be......
April 7, 2015 Case Laws Wealth-tax

Valuation of property - wealth tax - there is no material produced before us by the Revenue to show that the written down value does not represent the market value of the vehicles - HC
April 6, 2015 Case Laws Service Tax

Business Auxiliary Services - Mandap Keeper service - The appellant is not acting on behalf of the decorator to provide service to his clients, nor is he acting on......
April 6, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Non maintenance of separate accounts - the electricity is not an excisable goods under section 2(d) of the Act, hence Rule 6 of the Cenvat......
April 6, 2015 Case Laws Central Excise

Invocation of extended period of limitation - Suppression of facts - clearing sewing thread without mentioning that it is in the form of hanks - as the declaration and......
April 6, 2015 Case Laws Customs

Conversion of shipping bill from DEPB to advance authorization scheme - due to inadvertence committed by the CHA who has filed the shipping bill under DEPB instead of......
April 6, 2015 Case Laws Customs

Seizure of currency - A plea has been taken that since currency is not a prohibited item, an option must be given under Section 125 of the Customs Act to pay fine in......
April 6, 2015 Case Laws Customs

Scope of exemption from whole of the additional duty - In absence of any description and nomenclature of additional duty in the notification there cannot be any......
April 6, 2015 Case Laws VAT and Sales Tax

Whether the Tribunal was justified in giving a finding that the lease rentals received after 1.4.2005 in respect of transfer of right to use KST suffered cars leased out....
April 6, 2015 Case Laws Indian Laws

Anti competitive practices - genuine spare parts of automobiles manufactured by respondents are not made freely available in the open market - The parties are hereby......
April 6, 2015 Case Laws Income Tax

Amendment to Section 80HHC(3) - Having seen the twin conditions and since 80HHC benefit is not available after 1.4.05, we are satisfied that cases of exporters having a.....
April 6, 2015 Case Laws Income Tax

TDS u/s 195 - FTS u/s 9 - The services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall......
April 6, 2015 Case Laws Income Tax

Legality and validity of the notice under section 153C - If any fee structure is approved and cash component is therefore collected over and above the sanctioned fees......
April 6, 2015 Case Laws Income Tax

Withdrawal of approval/registration granted u/s 12A -The assessee-society was charitable to only one entity out of the whole planet, i.e., the corporate Max Group of......
April 6, 2015 Case Laws Income Tax

Unaccounted income - CIT(A) was merely on the basis of a hypothecation that against 94 plots a proportionate expenditure might have been incurred. Such hypothecation......
April 6, 2015 Case Laws Income Tax

Notional interest charged on receivables outstanding beyond 180 days - If the pricing/ profitability of the assessee are more than the working capital adjusted margin of....
April 4, 2015 Case Laws Service Tax

Denial of refund claim - when the appellants themselves had discharged the tax liability, there cannot be any refund of the amount as the issue is considered as......
April 4, 2015 Case Laws Central Excise

Remission of duty - Loss of goods in fire - Chief Fire Officer gave opinion that it may be due to mishandling of workforce of assessee i.e. due to careless smoking of......
April 4, 2015 Case Laws Central Excise

Valuation of goods - sale from depot - the value of the goods under assessment shall be the transaction value of the goods sold from the depot at the time nearest to the....
April 4, 2015 Case Laws Central Excise

Valuation of goods - the amount charged from the customers as carrying cost of the extra raw materia linventory would be includible in the assessable value - AT
April 4, 2015 Case Laws Customs

Interest on refund claim - Though, the refund amount was paid to the claimant-appellant consequent upon dismissal of SLP filed by the revenue, but the date of......
April 4, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - Even assuming that the amount has been collected without the authority of law, still the doctrine of unjust enrichment is......
April 4, 2015 Case Laws VAT and Sales Tax

Classification of goods - the goods sold by the assessee, namely, router, is a computer peripheral, falls under Serial No.22, Entry 68 of Part B of I Schedule of TNVAT Act, 2006 - HC
April 4, 2015 Case Laws Income Tax

Disallowance u/s.40(a)(ia) due to no TDS - View taken by the Special Bench of this Tribunal in Merilyn Shipping & Transport stands rejected by the judgement of Hon’ble.....
April 4, 2015 Case Laws Income Tax

Accrual of interest - receivable or not actually received - unless and until an assessee shows that a loan or advance had become a non-performing asset, there can be no.....
April 4, 2015 Case Laws Income Tax

Accrual of income - Work relate to the installation and erection of the equipment has been completed in subsequent years as the time taken varies between 1 month to 21......
April 4, 2015 Case Laws Income Tax

Depreciation - if the undertaking has been taken on slump sale, no prudent businessman would leave the undertaking remain idle for so many months, when it is capable of.....
April 4, 2015 Case Laws Income Tax

Existence of HUF - genuineness - The income-tax return of HUF could not be filed due to income being below the taxable limit - the certificate of Post Master with......
April 4, 2015 Case Laws Income Tax

Taxation rights for the salary earned for work done in the USA - India USA DTAA - the situs of accrual is the situs of services rendered which in the instant case is......
April 3, 2015 Case Laws Service Tax

A Co-ordinate Bench of the Tribunal has prima facie held, in similar circumstances, that the mechanical process of removing fly ash does not fall within the ambit of......
April 3, 2015 Case Laws Service Tax

Nature of receipt - repayment of loan or advance towards services to be rendered - RCM being a public limited companies, have clearly indicated in their balance sheets.....
April 3, 2015 Case Laws Service Tax

Management, Maintenance and Repair service - The contracts were signed before 1.7.2003 and bills were raised prior to 1.7.2003. But actually services may have been......
April 3, 2015 Case Laws Service Tax

Denial of benefit of Abatement Notification of 67% on the ground that Cenvat Credit has been availed - since the cenvat credit has been reversed, benefit of abatement......
April 3, 2015 Case Laws Service Tax

Refund of amount deposited as service tax during investigation - not hit by limitation under Section 11B of the Central Excise Act 1944 - refund allowed - AT
April 3, 2015 Case Laws Central Excise

Refund claim - retrospective amendment reducing rate of excise duty - The applications for refund were clearly within limitation. We do not understand the logic or......
April 3, 2015 Case Laws Central Excise

Rebate under Rule 18 of Central Excise Rules 2002 - Bar of limitation - the notification of the year 1994 prescribed a time limit for filing claim. But, the 2004......
April 3, 2015 Case Laws Central Excise

Duty demand - Export of goods - Loss of documents - applicant exporter has failed to submit valid proof of export and therefore demand of duty is rightly confirmed in......
April 3, 2015 Case Laws Central Excise

Transfer of rebate claim to proper authority - rebate claims cannot be treated as time barred since it was originally filed before department on 8.9.2019 which is well......
April 3, 2015 Case Laws Central Excise

Condonation of delay - Union of India has failed to give any satisfactory answer as to what prevented them from filing the application for review within 30 days when......
April 3, 2015 Case Laws Customs

Valuation of imported goods - for determining the value of the old and used capital goods, which are of obsolete models, the NIDB data is not relevant at all as no two......
April 3, 2015 Case Laws VAT and Sales Tax

Nature of works contract - composite or not - The entire contract, if perused as a whole, is in the nature of composite single integrated contract, though designed as it....
April 3, 2015 Case Laws VAT and Sales Tax

Compounded rate of tax - producing granite metals with the aid of mechanized crushing machines - KVAT - the compounded tax for the primary crusher has necessarily to be.....
April 3, 2015 Case Laws Income Tax

Deduction of premium written off on Govt. Securities - discount on bonds and premiums on redemptions of debentures are allowable as expense proportionately spread over......

1 ....83 84 85 868788 89 90 91........ 109

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