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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4351 to 4400 of 5427 Records

1 ....84 85 86 878889 90 91 92........ 109

April 3, 2015 Case Laws Income Tax

Transfer of shares by way of family arrangement would not attract capital gains tax, as the same was a prudent arrangement to avoid possible litigation among the family.....
April 3, 2015 Case Laws Income Tax

Deduction u/s 80IB - The running of stone crusher is a business involving converting of boulders into smaller stones like bajri, etc which is not considered......
April 3, 2015 Case Laws Income Tax

Revision u/s 263 - AO failed to make inquiry on the basis of particulars stated in the return - The order becomes erroneous because such an inquiry has not been made and....
April 3, 2015 Case Laws Income Tax

Charitable purpose - subject to the provisions of section 11(1)(c) wherein the income applied outside India is also eligible for exemption, if the activities tend to......
April 3, 2015 Case Laws Income Tax

Deduction u/s.80GGA/35(1) denied - filing of an application u/s 154 for rectification of mistake to make alternate claim u/s 35(1)(i)/(ii) as an alternate claim - the......
April 2, 2015 Notifications Companies Law

Power to immediate inspection of the documents / registers or to take any extract or copy required, u/s 94 of Companies Act, 2013, delegated to Regional Directors
April 2, 2015 Case Laws Service Tax

If the revenue authorities did not raise any queries when the records were audited, then the show-cause notice issued in October 2013 invoking the extended period for......
April 2, 2015 Case Laws Service Tax

Whether the respondent is required to discharge the service tax liability on the amount which they have received from the distributors and dealers or on the MRP on which....
April 2, 2015 Case Laws Central Excise

Denial of exemption claim - Compounded rubber - Notification was rescinded w.e.f. 1.3.94 and reintroduced in the same manner vide another Notification issued on......
April 2, 2015 Case Laws Central Excise

Valuation of goods - includibility of the cost of transportation charges - cost of transport which is also separately shows, is not includable in the valuation for the......
April 2, 2015 Case Laws Customs

Denial of drawback claim - Confiscation is not warranted since the goods were made of 90% brass the appellant entertained a bona fide belief that the same merited......
April 2, 2015 Case Laws Customs

Conversion of free shipping bill into draw back shipping bills - order of the Tribunal remanding the matter to the Commissioner directing conversion of free shipping......
April 2, 2015 Case Laws Customs

Anti-dumping investigations - Ex post facto extension of the investigation period granted by the Central Government on 30.04.2014 extending the period of investigation......
April 2, 2015 Case Laws Income Tax

Entitlement to deduction u/s 80IC - process of cutting of stainless steel pipes of larger size with electric cutter and including painting and welding of pipes - ......
April 2, 2015 Case Laws Income Tax

Disallowance of excessive and unreasonable remuneration/salary paid to the directors - no comparable case was cited where salary for similar work having similar......
April 2, 2015 Case Laws Income Tax

Benefit of section 54 - Expenditure incurred on improvement/ renovation of the new residential house for the purpose of deduction under section 54 allowed - AT
April 2, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - surrendered investment cannot be considered for levy of penalty in so far as penalty should not be made if there is no conscious breach of law - AT
April 2, 2015 Case Laws Wealth-tax

Assessee has leased out the property to the lessee for running banking business, which is not the business activity of the assessee - assessee does not fall within the......
April 1, 2015 News Indian Laws

NEW FTP 2015-20 - Scrips issued under Exports from India Schemes can be used to pay Customs Duty, Central Excise Duty and Service Tax and will be easily transferable
April 1, 2015 News Indian Laws

HIGHLIGHTS OF THE FOREIGN TRADE POLICY 2015-2020
April 1, 2015 Case Laws Service Tax

Consultancy services - Service provided outside India - tax liability would not be there of a person or company which is situated outside India and having no business......
April 1, 2015 Case Laws Central Excise

CENVAT Credit - input services - there is no merit in the Departments contention that the services in question may have been used in respect of the products......
April 1, 2015 Case Laws Central Excise

Classification of goods - Treadle Pumps, which are feet operated pumps, which can lift water from the depth upto 7 Mtrs - the goods in question are correctly......
April 1, 2015 Case Laws Central Excise

Denial of rebate claim - goods were not exported direct from factory of manufacture - AS such duty payment of exported goods is not proved. - export of duty paid......
April 1, 2015 Case Laws Customs

Revocation of CHA License - Clearance of misdeclared goods - When a documentary evidence is produced, even if belatedly, if the same has to be rejected, cogent reasons......
April 1, 2015 Case Laws VAT and Sales Tax

Applicability of rate of tax on the sale of demo cars - Benefit of exemption - By mere use of the new car purchased from the manufacturer for the purpose of......
April 1, 2015 Case Laws Income Tax

Once the income from leasing those gas cylinders is accepted as the "business income", which is taxed at the hands of the assessee as such, we see no reason how the......
April 1, 2015 Case Laws Income Tax

Depreciation on the 1250 gas cylinders - leasing out of gas cylinders - assessee has proved ownership of these gas cylinders and use of these gas cylinders for business.....
April 1, 2015 Case Laws Income Tax

Settlement commission - Validity of Sections 245 HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 challenged - Time limits were set......
April 1, 2015 Case Laws Income Tax

Disallowance under Section 40A(3) - limit of payments in cash in excess of ₹ 10,000/- increased to ₹ 20,000 by an amendment - Once we find that the amendment....
April 1, 2015 Case Laws Income Tax

Validity of Search and seizure operations - Since the petitioners did not furnish adequate and cogent material, we are not inclined to call the respondents to disclose.....
April 1, 2015 Case Laws Income Tax

Validity of Gift of Dividend - The companies are competent to make and receive gifts and natural love and affection are not the necessary requirements - The amount of......
April 1, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - assessee did not maintain regular books of account, and therefore, provisions of section 145(3) were applied and the rates were......
March 31, 2015 Case Laws Service Tax

Invocation of extended period of limitation - since the agreement between appellants and broadcasting company was known to department the allegation of Suppression of......
March 31, 2015 Case Laws Service Tax

Denial of refund claim - refusal of pay the refund despite no stay granted by the court against hte refund order - respondent would be liable to pay interest @ 12% p.a......
March 31, 2015 Case Laws Service Tax

100% EOU - Export of services - Denial of refund claim - period of limitation - relevant date for calculating the time limit for grant of refund would be the date of......
March 31, 2015 Case Laws Central Excise

Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - the rebate on duty......
March 31, 2015 Case Laws Central Excise

Denial of rebate claim - there is no question of re-quantifying the amount of rebate by applying some other rate of exchange prevalent subsequent to the date on which......
March 31, 2015 Case Laws VAT and Sales Tax

Classification of goods - Electrical Insulated Press Board - In the trade parlance, it is understood as electrical goods. Therefore, that may be the reason why the......
March 31, 2015 Case Laws Income Tax

Non deduction of tds on technical work and related to engineering - unless there is a transfer of technology involved in technical services the “make available” clause.....
March 31, 2015 Case Laws Income Tax

Determination of arms' length rate of interest - PLR rates are not applicable to loans to be re-paid in foreign currency. The interest rates vary and are thus......
March 31, 2015 Case Laws Income Tax

Reopening of assessment u/s 147 - notice under Section 148 - The words "reason to believe" indicate that the belief must be that of a reasonable person based on......
March 31, 2015 Case Laws Income Tax

Once the particular transaction, which is the subject matter of comparison for transfer pricing adjustment, has not even undertaken or has been cancelled, then such a......
March 31, 2015 Case Laws Income Tax

Liability for TDS u/s 194H - discount on sale of recharge vouchers (RCVs) and the starter kits by the appellant to its channel partners (distributors/ dealers) - ......
March 31, 2015 Case Laws Income Tax

Levy of penalty u/s. 271AA - The two sections, i.e., s. 271(1)( c) and s. 271AAA, are not only worded differently, with thus different concomitant scopes, are rather......
March 31, 2015 Case Laws Income Tax

When there is a transfer of capital asset being land together with building and where the land is held for a period of more than 36 months and the building held for less....
March 30, 2015 Circulars Central Excise

Procedure for use of digital signature on records and invoices-reg - Draft Notification and Circular
March 30, 2015 Circulars Companies Law

Amounts received before 1st April, 2014 shall not be treated as deposits subject to discloser in the notes to its financial statement in case of Pvt. Ltd. Companies -......
March 30, 2015 Circulars Service Tax

Extension of e-payment deadline and of banking hours - agency banks to remain open on 30th and 31st March for full day - Circular
March 30, 2015 Case Laws Customs

Withdrawal of Levy of anti dumping duty on imports of Pentaerythritol, originating in or exported from Sweden to India - The existence of possibility does not......

1 ....84 85 86 878889 90 91 92........ 109

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What's New:
Latest Case Laws

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Latest Circulars

A: TYPES OF CUSTOMS DUTY IN INDIA

F: Consolidated SCN and Order

F: Issuance of show cause notice by the additional Director General, Dire...

F: ITC on Inward supplies availed in the next Financial Year

N: Extension of due date for filing of return in FORM GSTR-3B for the mon...

F: Registration Required or Not

F: Stock damaged in recent floods

A: Is the Government Waging War on the Gaming Industry with Direct Taxes?

A: Date of online filing of appeal be considered as date of filing GST ap...

A: Documents Required to Register a Pvt. Ltd. Company in India

A: State GST Department not empowered to initiate proceedings when Centra...

N: Appointment of Adjudicating Authorities u/n CGST Act and IGST Act.

A: Excessive payment u/s 40A(3) are not disallowed incase business expedi...

A: Classification of Clear Float Glass: CTH 7005 1090 or CTH 7005 2990?

H: Cooperative societies' delayed audit report filing excused due to reas...

H: Unexplained income assessment challenged; statutory appeals allowed to...

H: Property rental income rightly assessed as 'income from house property...

H: Taxman's faceless assessment order quashed for violating natural justice.

H: Co-owners rent income: AOP assessment; Plinth not a building for house...

H: Higher yarn wastage led to tax addition, despite consistent records an...

H: Charitable trust's one-time fundraising event involving donation coupo...

H: Taxman's addition for unexplained property purchase deleted due to inc...

H: Denying registration to trust promoting public welfare activities like...

H: Bank's Tax Tussle: Interest-Free Funds, Bad Debts, and Business Expend...

H: Trust's income taxability: Lack of registration triggers normal tax ra...

H: Event Management Firm Wins Case: Excess Payments Allowed for Business ...

H: Construction firm's tax case: Revenue recognition method upheld, commi...

H: Water meter duty dispute resolved: 'BAYLAN' branded products classifie...

H: Customs broker saved from penalties by amending bills after fictitious...

F: ITC Issue in case of Acqusition of Company in Insolvency