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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4501 to 4550 of 5427 Records

1 ....87 88 89 909192 93 94 95........ 109

March 23, 2015 Case Laws Service Tax

Service elements in a composite (works) contract (involving transfer of property in goods and rendition of services), where such services are classifiable under......
March 23, 2015 Case Laws Service Tax

CENVAT Credit - Utilization of credit of the service tax on the insurance premium in respect of a Transit Insurance of induction furnace and transformer, Group Personal.....
March 23, 2015 Case Laws Service Tax

Refund claim - excess refund of the service tax paid by commission agent - notification does not indicate that the words ‘ten percent' shall be effective in the......
March 23, 2015 Case Laws Central Excise

Evasion of duty - Ignorance of law - Imposition of penalty u/s 11AC - Taking note of the specific provision of Section 11AC where there is a specific mandate that the......
March 23, 2015 Case Laws Central Excise

Availment of CENVAT Credit - Outdoor Catering Service - where the input service used is integrally connected with the business of manufacturing the final product and......
March 23, 2015 Case Laws Central Excise

Circulars issued by the Board are binding on the Departmental authorities. - In the absence of any such show cause notice, which is mandatory, the Department cannot seek....
March 23, 2015 Case Laws Customs

Exemption from customs duty for goods imported to India for the purpose of carrying out job work in India and for export of the job worked (finished) product - whether......
March 23, 2015 Case Laws Customs

Levy of anti dumping duty - dumping of Pentaerythritol - interested party - designated authority (DA) has violated the principles of natural justice in not giving an......
March 23, 2015 Case Laws Income Tax

Non deduction of tds u/s 195 - assessee is not liable to deduct tax at source when the non-resident agent provides services outside India on payment of commission - ......
March 23, 2015 Case Laws Income Tax

Entitlement to exemption under Section 11 - anonymous donations received - supply of fodder to cattle and animals is not only a good religious trust but it is also a......
March 23, 2015 Case Laws Income Tax

Transfer to the General Reserve on amalgamation - amounts transferred by the assessee company to the General Reserve on amalgamation is not in the nature of any benefit....
March 23, 2015 Case Laws Income Tax

Exemption u/s 11 - as two Authorities under the Act have concurrently come to a finding of fact that the amounts received by the respondent-assessee on account of......
March 23, 2015 Case Laws Income Tax

Exemption u/s 54F - long term capital gain - The approach of the authorities that once a habitable (Residential) asset is acquired, any additions or improvements made on....
March 23, 2015 Case Laws Income Tax

Disallowance of exemption u/s.11 - it is only the income from such investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and....
March 23, 2015 Case Laws Income Tax

CIT(A) was right on the issue of set off of profit on sale of depreciable assets of ₹ 1.13 crores against long term capital gain which arose to the assessee on......
March 23, 2015 Case Laws Income Tax

Exemption u/s 10B - Profits on sale of incentives received from the Ministry of Commerce, Government of India - Vishesh Krishi Upaj Yojna - assessee is not entitled to......
March 23, 2015 Case Laws Income Tax

TPA - The assessee has to choose a method in accordance with the Act and the Rules. On production of such evidence, the Transfer Pricing Officer will have to give the......
March 23, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - bona fide or mala fide with an intention to evade taxes - not exigible to levy of penalty under section 271(1)(c) of the Act where the....
March 21, 2015 Case Laws Service Tax

Availment and utilization of CENVAT Credit - Capital goods - Merely because the tower parts etc. are assembled together, it would be totally unreasonable to suggest that....
March 21, 2015 Case Laws Service Tax

Whether the services provided to the Member by the cooperative society registered under the Karnataka Cooperative Societies Act 1959 is liable to service tax under......
March 21, 2015 Case Laws Central Excise

If the Assessee in this case has paid duty at the tariff rate namely 20% and not availed of the exemption under the subject notification, and subsequently sought refund.....
March 21, 2015 Case Laws Central Excise

Denial of MODVAT Credit - Tribunal could not have disposed of the assessee's appeal, even in his absence, without considering the issue as to whether the products......
March 21, 2015 Case Laws Central Excise

Through Rule 12 CCC of the 2002 Rules, the Central Government enabled the concerned assessing authority to place restriction as to the facility of making deferred......
March 21, 2015 Case Laws Customs

Eligibility for concessional rate of additional duty on import of car - Notification No. 64/93-CE - it was almost impossible to visualise a situation where a foreign......
March 21, 2015 Case Laws VAT and Sales Tax

Classification of Cord wire - Electronic good or Electrical good - the cord wire connecting the main switch with the instrument would not fall under the category of......
March 21, 2015 Case Laws VAT and Sales Tax

Constitutional validity of Government notification dated 1.10.2012 - subsidy of sales tax or VAT, as the case may be, to small fishermen on purchase of high speed......
March 21, 2015 Case Laws Income Tax

Non deduction of tds - payment made for the purchase of software from the non resident for the purpose of downloading of licensed software is liable for deduction of......
March 21, 2015 Case Laws Income Tax

Depreciation on wind electric generations - wind mill generator is nothing but wind mill equipment on which depreciation is allowable @ 100% as per the statutory provision - AT
March 21, 2015 Case Laws Income Tax

Registration u/s 12AA denied - name of the company shown as "MAHINDRA EDUCATIONAL INSTITUTIONS" indicates plurality of institution - plurality is common Indian practice.....
March 21, 2015 Case Laws Income Tax

Revision u/s 263 -opinion of CIT in treating the amount already allowed as contingent liability can certainly be considered as change of opinion. On the principles......
March 21, 2015 Case Laws Income Tax

Deduction u/s.80IA(4)(i) - CFS - Where no specific agreement with the State Government was entered into but from the approvals granted to the assessee it was inferred......
March 20, 2015 News Indian Laws

Highlights of the Undisclosed Foreign Income and Assets (Imposition of Tax) Bill, 2015 Introduced in Lok Sabha Today.
March 20, 2015 Case Laws Service Tax

Club Membership - charitable organization or not - Services are being provided in respect of the export of goods to their members - certification fees, membership fees......
March 20, 2015 Case Laws Service Tax

Import of services - associated enterprises - though the services were provided period prior to 18.04.2006 when Section 66A had been introduced but payment was made......
March 20, 2015 Case Laws Central Excise

Cross Utilization of CENVAT Credit - wrong utilization of Additional Duty of Excise (T&TA) for the payment of Basic Excise Duty and AED (GOSI) - levy of interest......
March 20, 2015 Case Laws VAT and Sales Tax

Imposition of penalty - Delay in filing of report due to accountant leaving the job abruptly - the penalty imposed of ₹ 1,70,747/- in the first appellate order......
March 20, 2015 Case Laws VAT and Sales Tax

Imposition of penalty - Sales tax registration not obtained - Bonafide belief that registration not required as doing second sale of goods within the State - no merit......
March 20, 2015 Case Laws Income Tax

Sale of land - Assessing Officer in bringing to tax the short term capital gains arising from the sale of agricultural land under the head ‘business income’ - land in.....
March 20, 2015 Case Laws Income Tax

Interest u/s 244A on the tax refund - as per provision of sec. 244A(2) of the Act the decision of Chief Commissioner of Income Tax or Commissioner of Income Tax shall be....
March 20, 2015 Case Laws Income Tax

Penalty levied u/s.271(1)(c) - revised return filed - assessee has adopted the recourse of avoiding litigation, therefore, revised the return to buy peace of mind - no penalty - AT
March 20, 2015 Case Laws Income Tax

Receipts not shown by the assessee - even if the receipts as per TDS certificate are to be considered as income of the assessee then the payment made by the assessee has....
March 19, 2015 Case Laws Service Tax

Whether the petitioner would have to deposit the amount of 7.5% of the tax confirmed against him, as a condition for pursuing the appellate remedy before the Tribunal -.....
March 19, 2015 Case Laws Service Tax

Voluntary Compliance Encouragement Scheme (VCES) - petitioner pointed out that though ST 3 returns were filed earlier but they are eligible for the scheme as true......
March 19, 2015 Case Laws Central Excise

Invocation of extended period of limitation - Suppression of facts - disclosure of fact in CT(3) certificate - no clearance could have taken place without the......
March 19, 2015 Case Laws Central Excise

Refund of Terminal Excise Duty - The document declares that Cenvat Credit/Rebate under the Central Excise Rules has not been availed by NTPC Ltd. Therefore, this......
March 19, 2015 Case Laws Central Excise

The mere order of summoning for giving evidence or to participate in enquiry issued by Central Excise authorities under Section 14 of Act, 1944, in our view, is not to......
March 19, 2015 Case Laws Income Tax

Exemption under Section 10(23C) (iiiad) - the activities of such institutions be looked at carefully. If they are not genuine, or are not being carried out in accordance....
March 19, 2015 Case Laws Income Tax

Set off of loss suffered in a unit entitled for exemption under Section 10B against income from any other unit not eligible for such exemption - not allowed - HC
March 19, 2015 Case Laws Income Tax

Tax deducted at source - remuneration paid to consultant Doctors employed by the hospital - doctors are not entitled to gratuity, PF, LTA and other terminal benefits -......
March 19, 2015 Case Laws Income Tax

Assessing Officer directed to allow set off of current year's business loss as well as the brought forward business loss/unabsorbed depreciation against the income......

1 ....87 88 89 909192 93 94 95........ 109

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H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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H: Property purchase: Joint owners pay via banking channels before regist...

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

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

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

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

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