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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4401 to 4450 of 5427 Records

1 ....85 86 87 888990 91 92 93........ 109

March 30, 2015 Case Laws Customs

Levy of anti dumping duty - Decorative Ink Printed MDF Board imported from Thailand - Goods imported by the respondent being non laminated are covered under......
March 30, 2015 Case Laws VAT and Sales Tax

The Railway directed to accept the blank Form-C issued to the petitioner and duly filled up subsequently without being uploaded on TINXSYS software and thereafter the......
March 30, 2015 Case Laws VAT and Sales Tax

Reversal of input tax credit - Shortage of material - Whether the input tax credit availed can be adjusted towards output in respect of goods which are not sold - held No - HC
March 30, 2015 Case Laws Income Tax

Deduction u/s 80IB - exploration, development and production of "mineral oil" - Explanation added to Section 80-IB(9) by amendment is substantive law and could not......
March 30, 2015 Case Laws Income Tax

Revised return incorporating the merger - since there is a limitation provided under section 139(5) which cannot be ignored, we have to hold that the second revised......
March 30, 2015 Case Laws Income Tax

MAT - Addition regarding wealth tax liability under the provisions of section 115JB treating the provision for wealth tax as unascertained liability - wealth tax......
March 30, 2015 Case Laws Income Tax

Addition to book profit by adding the expenditure u/s 14A to the book profit - There is no basis for the argument u/s. 115JB of the Act, it is only direct expenses that....
March 30, 2015 Case Laws Income Tax

Deduction u/s. 80IB(10) on profits arising from commercial building - it is clear that the commercial building is a separate project and is not included as an integral.....
March 30, 2015 Case Laws Income Tax

Exemption u/s 10(23C)(iiiad) denied - gross receipts of the society exceeds ₹ 1 crore - the receipts of both institutions should have been clubbed and the society,....
March 28, 2015 Case Laws Service Tax

Demand of service tax on suspense account - transaction with associated enterprises - Amendment to section 67 will be prospective i.e. w.e.f. 10.05.2008 or retrospective....
March 28, 2015 Case Laws Service Tax

Denial of refund claim - whether the ticket issued by the appellant showing "Conducted Tour" shall ipso facto disentitle appellant to the exemption granted by......
March 28, 2015 Case Laws Central Excise

Denial of rebate claim - rebate claims rejected on the ground that respondent is not the proper claimant to file rebate claims - the original authority has not issued......
March 28, 2015 Case Laws Central Excise

Denial of rebate claims - Original documents not filed - the instant rebate claims are admissible to the applicants as the use of duty inputs in the manufacture of goods....
March 28, 2015 Case Laws Customs

Denial of duty drawback claim - Since, in this case the licence fee was for right in India, the same cannot be realized in BRC as foreign exchange. Such non-realized......
March 28, 2015 Case Laws VAT and Sales Tax

Existence of statutory alternative remedy does not always bar the exercise of power by this Court under Article 226 of the Constitution of India and in the given facts,.....
March 28, 2015 Case Laws VAT and Sales Tax

Violation of Punjab Value Added Tax Act, 2005 - Allegation of theft of sales tax - Driver of the truck did not stop at check post - driver misbehaved and did not produce....
March 28, 2015 Case Laws VAT and Sales Tax

Rate of tax - Levy of tax on aluminum powder - The Revenue is not permitted to levy the tax at 12.5 per cent on the ground that the petitioner has been selling aluminium granules - HC
March 28, 2015 Case Laws Income Tax

The mere circumstance that the Indian Railways or DDA paid for development of a housing project carried out by the assessee, did not mean that the assessee did not......
March 28, 2015 Case Laws Income Tax

Admittedly the other charitable institutions to whom interest free loans were given by the assessee are registered under section 12A/12AA of the Act having similar......
March 28, 2015 Case Laws Income Tax

Income derived by the assessee from the production of foundation/basic seeds as well as hybrid seeds constituted income eligible for exemption under S.10(1) of the Act,.....
March 28, 2015 Case Laws Income Tax

TDS on reimbursement of cost for providing access to system and management audit methodology updates, etc - these are reimbursement of expenses. Once these are......
March 28, 2015 Case Laws Income Tax

Disallowance of depreciation on de-capitalised assets as directed by DRP - When the assets are recapitalized at the nominal value at which it is decapitalised then......
March 28, 2015 Case Laws Income Tax

Exemption u/s 10B - disallowance of claim by CIT(A) concluding that supplying of computer software solution to various shipping companies is not export income from sale.....
March 28, 2015 Case Laws Income Tax

Disallowance of travelling expenses - AO while disallowing the expenses has noted that the expenses were incurred on account of trip by cruise ship by director and his......
March 28, 2015 Case Laws Income Tax

MAT - amount of capital subsidy to the book profits while computing the income u/s 115JB is not an appropriation of profits and there is no such debit to the profit and.....
March 28, 2015 Case Laws Income Tax

Computation of MAT - the contribution to the Molasses reserve fund can be viewed as a provision in nature and it is not an actual liability and the provision created for....
March 28, 2015 Case Laws Income Tax

Treatment to loss - Where purchase and sale of shares were done through cheques, which were not encashed, so that there was no movement of funds, the transactions being.....
March 28, 2015 Case Laws Income Tax

Cash Credit u/s 68 - The cash realized on making the cash sales was deposited into the bank accounts of other persons and cheques were received. Those cheques were......
March 28, 2015 Case Laws Income Tax

Fraudulent share transactions - the shares purchased by the assessee have been backdated to give it a colour of Long term capital gain by showing the period of holding......
March 27, 2015 Circulars Income Tax

Dividends declared and paid by a foreign company outside India in respect of shares which derive their value substantially from assets situated in India would not be......
March 27, 2015 Case Laws Central Excise

Cenvat credit - Capital goods - Respondents have also claimed depreciation under Section 32 of Income Tax Act - respondents suppressed the facts before the department on....
March 27, 2015 Case Laws Central Excise

Valuation of stock transfer - The fact that the appellant was collecting extra amount in the invoices issued from the depot was clearly suppressed from the Revenue and.....
March 27, 2015 Case Laws Central Excise

Recovery of erroneously sanctioned rebate claim - Since they have not disputed the revised rate of rebate and demand of duty determined by original authority, there is......
March 27, 2015 Case Laws Central Excise

Rebate claim - determination of Annual Capacity Determination (ACP) of hot re-rolled products - The department has not stated in the grounds of revision application as.....
March 27, 2015 Case Laws Central Excise

Denial of rebate claim - Valuation of goods - Since the 80% of duty paid is disputed on account of valuation dispute, the valuation issue is the major issue in this case....
March 27, 2015 Case Laws Customs

Penalty u/s 114 - Since the respondent had knowledge about the sandalwood being part of the consignment of roofing tiles, but did not intimate the same to the customs......
March 27, 2015 Case Laws Customs

Claim of duty drawback - Reversal of Cenvat credit before utilization amounts to non-taking of credit that such reversal can be done subsequent to export of goods -......
March 27, 2015 Case Laws VAT and Sales Tax

Levy of tax, interest and penalty - under reporting of sales - both authorities have rightly disbelieved the case on behalf of the appellant that he was doing the......
March 27, 2015 Case Laws VAT and Sales Tax

Violation of section 76(2)(a) of the RVAT Act - Imposition of Penalty u/s 76(6) - Penalty confirmed - HC
March 27, 2015 Case Laws Income Tax

Hire Purchase Finance charges - whether should be assessable to tax on sum of Digits basis as against Equated Monthly Instalments basis regularly followed by the......
March 27, 2015 Case Laws Income Tax

Disallowance of a portion of the weaving charges paid - The law of averages adopted by the Commissioner of Income Tax (Appeals) cannot be held to be justifiable, as in......
March 27, 2015 Case Laws Income Tax

Additions on account of excessive consumption, invisible loss shown by the assessee - in this case ultimately the wastage has to be estimated on reasonable basis. - AT
March 27, 2015 Case Laws Income Tax

Exemption u/s 10(23C)(vi) denied - exemption u/s 11 and 12 denied - the exemption u/s 11 and 12 of the Act cannot be denied only on the basis of rejection of application....
March 27, 2015 Case Laws Income Tax

Nature of land - agricultural or not - Merely because of the fact that the land was sold in a short period of holding, it cannot be held that income arising from the......
March 27, 2015 Case Laws Income Tax

Scope of Section 14A - Disallowance of carried forward losses - whether losses are forming part of total income in view of Sec.14A as the same is result of profits and......
March 27, 2015 Case Laws Income Tax

Trade discount in Cash - sale of tractors to farmers - onus to prove genuineness of discount - When the tractors were sold to the customers, they had already had bank......
March 27, 2015 Case Laws Income Tax

Assessee which is a co-operative society carrying on banking business when it pays interest income to a member both on time deposits and on deposits other than time......
March 27, 2015 Case Laws Income Tax

Unexplained cash credits - accommodation entries - addition under Section 68 cannot be made in the case of the conduit companies - addition made under Section 68 in the.....
March 27, 2015 Case Laws Income Tax

Reopening of assessment - the reasons recorded for re-opening shows that the AO did not find any error in the explanation of the assessee for non-application of......
March 26, 2015 Case Laws Central Excise

CENVAT Credit - Cenvat Credit is available only to the person, to whom the goods have been sold by the manufacturer and not to any other person - receipt of goods not......

1 ....85 86 87 888990 91 92 93........ 109

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