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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4451 to 4500 of 5427 Records

1 ....86 87 88 899091 92 93 94........ 109

March 26, 2015 Case Laws Central Excise

Clandestine removal of goods - the non-recording of the correct quantity of goods in the statutory record, viz., RG.1 register maintained by the assessee establishes the....
March 26, 2015 Case Laws Central Excise

Appointment of ex-departmental officers are Authorised Representatives before the CESTAT - Group 'A' officers on retirement or resignation from the department......
March 26, 2015 Case Laws Central Excise

Denial of rebate claim - Simply ticking a wrong declaration in ARE-1 form cannot be a basis for rejecting the substantial benefit of rebate claim. Under such......
March 26, 2015 Case Laws Customs

The assessee has paid provisional duty which gets reduced on final assessment. - For refund on this account, no application is required to be filed u/s 27 of the Act and....
March 26, 2015 Case Laws VAT and Sales Tax

Manufacture - conversion of wet blue leather into finished leather - Wet blue leather loses its identity as wet blue leather and becomes a different commodity with a......
March 26, 2015 Case Laws Income Tax

Disallowance u/s 40(a)(i) - fee for technical services - u/s 9(1)(vii) - once the assessee had made all these payments, finalized accounts well before insertion of the......
March 26, 2015 Case Laws Income Tax

Validity of the retrospective amendment to Section 143(1A) - Section 143 (1A) can only be invoked where it is found on facts that the lesser amount stated in the return.....
March 26, 2015 Case Laws Income Tax

Interest upfront to the debenture holder - AO treated it as the 'deferred revenue expenditure' - whether is allowable as a deduction in the first year itself or.....
March 26, 2015 Case Laws Income Tax

Deduction of the losses - Having once accepted the decision of the ITAT, in the same fact situation, - in fact in the same common order, the revenue cannot legitimately.....
March 26, 2015 Case Laws Income Tax

Proceedings initiated u/s 158BC - there was no warrant authorization on the name of the assessee and hence, the Tribunal has found the assessment as ab initio void,......
March 26, 2015 Case Laws Income Tax

The expenditure made for construction/acquisition of new facility subsequently abandoned at the work-inprogress stage was allowable as incurred wholly or exclusively for....
March 26, 2015 Case Laws Income Tax

Expenditure on replacement of plant and machinery - ITAT allowed depreciation at 100% on the specified items - claim which was not reflected in the Annual Report given.....
March 26, 2015 Case Laws Income Tax

Capital gain arising on sale of agricultural land - Some of the lands sold by the assessee have been categorized as “residential land” by the Sub-registrar Office for......
March 26, 2015 Case Laws Income Tax

Penalty u/s 271(1)(a) - Unexplained bank deposit / credits - Procedural defects and irregularities which are curable should not be allowed to defeat substantive rights......
March 25, 2015 Case Laws Service Tax

Levy of penalty - Reverse charge mechanism - period from 18.04.2006 to 31.3.2008 - the issue has attained finality with the judgement of Indian National Ship Owners......
March 25, 2015 Case Laws Central Excise

Clandestine removal of goods - Clearance of goods without issuance of bills - as the clearance value was within the SSI exemption, the confiscation of the goods cannot......
March 25, 2015 Case Laws Central Excise

Denial of rebate claim - the duty payment certificate submitted by applicant were missing from their office. In such a situation the claimant cannot be penalized by......
March 25, 2015 Case Laws Central Excise

Denial of rebate claim - Difference in AREs-1 value and FOB value given in the Shipping Bill - the rebate amount need not be changed if the difference in both values is.....
March 25, 2015 Case Laws Customs

Import of two television sets as baggage - petitioners claimed exemption of the entire amount of customs duty in respect of the said two television sets, on the ground......
March 25, 2015 Case Laws Customs

Restoration of appeal - Appeal dismissed for non compliance of pre deposit order - even in matters of application seeking stay and waiver of the condition of predeposit,....
March 25, 2015 Case Laws VAT and Sales Tax

Imposition of penalty - The mens rea is not required to be proved as necessary ingredient for imposition of penalty under sub-section (5) of Section 78, on proving......
March 25, 2015 Case Laws Companies Law

Application for scheme of amalgamation under Section 394 of the Companies Act,1956 - Evading capital gains tax - Evading income tax - The Regional Director prays that......
March 25, 2015 Case Laws Indian Laws

Section 66A of the Information Technology Act,2000 held unconstitutional - Against the fundamental right of free speech and expression guaranteed by Article 19(1)(a) of.....
March 25, 2015 Case Laws Income Tax

TDS on interest accrued on the term deposits made by the Registry in terms of the orders passed by the Court in Motor Accident Claims cases - Circular, dated 14.10.2011,....
March 25, 2015 Case Laws Income Tax

Power to transfer cases - Section 127(2)(a) is nothing, but a machinery provision - CIT is having power of transfer even without assigning any reason and therefore the.....
March 25, 2015 Case Laws Income Tax

Addition under section 68 - Such could be proved by the Revenue in the present case through the statement of the persons, but unfortunately, they were not made available....
March 25, 2015 Case Laws Income Tax

Undisclosed investment - mere fact of producing an affidavit by the wife or mother of the assessee may not be treated by the Assessing Officer as sufficient explanation.....
March 25, 2015 Case Laws Income Tax

Application of advance ruling dismissed for non-prosecution - the endeavour of the Authority should be to decide the case on merits and settle the issue between the......
March 25, 2015 Case Laws Income Tax

Fuel charges expenditure - entry was passed on one day and assessee has issued different cheques, which seems to have been encashed on a single day in cash - Since AO......
March 25, 2015 Case Laws Income Tax

Penalty imposed by AO u/s 271AA - in absence of specific query raised by the authorised officer during the course of recording of statement u/s 132(4) of the Act about......
March 25, 2015 Case Laws Income Tax

Transfer pricing adjustment - adjustment to the arm’s length price of the advertisement services received from the associated enterprise - Since the agreement is also......
March 25, 2015 Case Laws Income Tax

Reopening of assessment - Notice u/s 148 r.w.s 151(2) - the sanction accorded by the CIT(A) is not in accordance with law and in such a situation sanction accorded to......
March 25, 2015 Case Laws Income Tax

Legally speaking since no income has accrued & neither any payment has actually been received by the appellant company, making addition in respect of estimate price of......
March 24, 2015 Case Laws Central Excise

Clearance of goods after processing but as such - reversal of credit - value addition without any change in name, character or end use of goods cannot possibly......
March 24, 2015 Case Laws Central Excise

Denial of rebate claim - merchant exporter - excess duty paid by the manufacturer supplier - rebate is admissible only to the extent of duty paid at the effective rate......
March 24, 2015 Case Laws Central Excise

Re-export of capital goods as such - whether reversal of cenvat credit under rule 3(4)/ 3(5) of Cenvat Credit Rule 2004 on removal of inputs / capital goods as such is......
March 24, 2015 Case Laws Customs

Penalties under Regulation 12 (8) of the Handling of Cargo in Custom Area Regulation, 2009 - If the show cause notice alleges violation and breach of these Regulations.....
March 24, 2015 Case Laws Customs

Extension of warehousing period - request for reexport - petitioner failed to discharge its duty by not paying the duty due on the warehoused goods as undertaken by it -....
March 24, 2015 Case Laws VAT and Sales Tax

Classification of goods - "Ujala Supreme" and "Ujala Stiff and Shine" - once goods fall under any of the HSN classification, that is, the goods/commodities that are......
March 24, 2015 Case Laws VAT and Sales Tax

Central Sale or not - Inter state sale or intra state sale - purchase of Beedi leaves in auction - Once the sale transaction concludes in the State of Andhra Pradesh......
March 24, 2015 Case Laws VAT and Sales Tax

Classification of sale - whether the transaction itself was covered by an inter state sale or otherwise is a burden that the assessee has to discharge, that it did so......
March 24, 2015 Case Laws Income Tax

Disallowance u/s 80IC - allegation that assessee has inflated the receipts in Baddi unit - In the absence of establishing such relationship between two units assessing......
March 24, 2015 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - a person who is shareholder in the company is partner in the firm - it could not be legitimately held that amount retained by the firm......
March 24, 2015 Case Laws Income Tax

TDS while paying the amount under the award of the Motor Accident Claims Tribunal - There being clear provision under the Income Tax Act with regard to deduction of tax,....
March 24, 2015 Case Laws Income Tax

Refund on the basis of forged TDS certificates - criminal prosecution - respondent-accused, who was an Advocate, had just submitted the income tax return on behalf of......
March 24, 2015 Case Laws Income Tax

Deduction u/s 80-IA - the income on sale of certified emission reduction/carbon credit would form part of the profit and gains of business ; however, cannot be treated......
March 24, 2015 Case Laws Income Tax

Deduction u/s 80IA - Where a basket of "market values" are available for the relevant period and relevant geographical area where the eligible unit is situated, the......
March 24, 2015 Case Laws Income Tax

Sale of land - AO is not correct in holding that the land was not an agricultural land and the activity of purchase and sale of the said land being an adventure in the......
March 24, 2015 Case Laws Income Tax

Once the assessee exercises the option of claiming deduction from a particular assessment year, then only losses of the years beginning from initial assessment year......
March 24, 2015 Case Laws Income Tax

Additions on the basis of Admission / statement made during survey - facts create doubt regarding the genuineness of the survey. Thus addition has been made without any....

1 ....86 87 88 899091 92 93 94........ 109

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H: Tax exemption limit for leave encashment: Local authorities' employees...

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H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

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