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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4651 to 4700 of 5427 Records

1 ....90 91 92 939495 96 97 98........ 109

March 10, 2015 Case Laws Income Tax

Apportionment of expenses - revenue has not pointed out any item which has been incurred for Parwanoo business and charged to non-Parwanoo business so as to increase the....
March 10, 2015 Case Laws Income Tax

Undisclosed incomes - Presumption u/s 292C - assessee having miserably failed to point out with reference to each of the entries in the seized diary as to how it does......
March 10, 2015 Case Laws Income Tax

Claim of deduction u/s 43B in respect of Purchase Tax payable - AO to verify whether the said purchase tax payable by the Assessee got converted into loan as per the......
March 10, 2015 Case Laws Income Tax

TPA - income of section 10A unit has to be excluded at source itself before arriving at the gross total income, hence, question of setting off of loss against such......
March 10, 2015 Case Laws Income Tax

Revision u/s 263 - Company has not commenced its business or development of SEZ / real estate still the interest payable / paid on the loans and other incidental......
March 9, 2015 Case Laws Customs

Classification of goods - Merely because the import is from same supplier and the weight of the rim is identical to the weight of present rim, will not make them the......
March 9, 2015 Case Laws VAT and Sales Tax

Exemption u/s 3F of CST - The State legislature cannot by law, treat sales outside the State and sales in the course of import as 'sales' within the State by......
March 9, 2015 Case Laws Income Tax

Payment is on account of compensation not to M/s. Khaitan & Co. but to M/s. Services & Supplies India and this is not a legal fee necessitating deduction of tax at......
March 9, 2015 Case Laws Income Tax

All the four items, namely - Custom duty/expenses on importing of free samples; Consultancy charges; Cost of material used for in-house development transferred from Raw.....
March 9, 2015 Case Laws Income Tax

Payments were made to individual models for a shoot carried out in Nepal. The said payments were not chargeable to tax in India as per the DTAA between India and UK and.....
March 9, 2015 Case Laws Income Tax

Short credit of the tax deducted at source - Form 26AS is a statement generated at the end of the Revenue, and the assessee cannot be in any manner held responsible for....
March 9, 2015 Case Laws Income Tax

Deduction u/s 10B - manufacturing of testing of equipment - manufacturing of assembling the plants which are disassembled for exports - exemption allowed - AT
March 9, 2015 Case Laws Income Tax

Registration u/s 12A in favour of the assessee is in force. Merely because the copy of the registration u/s 12A is not available with the assessee and the revenue......
March 9, 2015 Case Laws Income Tax

Interest u/s 234B - shortfall in TDS deduction at the payer's end - shortfall in advance tax at assessee's end - payee/deductee whose payments have already been....
March 7, 2015 Case Laws Central Excise

Exemption under Notification No. 67/95-CE - Manufacture of clinker - Captive consumption - The clinker is not eligible for exemption under Notification No. 50/03-CE as......
March 7, 2015 Case Laws Customs

Rejection of refund claim - 100% EOU - Export of bonded goods - Had authorities realized, the difficulty would not have arisen and the appellant would have got refund of....
March 7, 2015 Case Laws Income Tax

Non deduction of TDS from transport payments u/s. 194C - Once there is a verbal contract the provision of section 194C will apply and once provisions of section 194C......
March 7, 2015 Case Laws Income Tax

Excessive payment made to persons specified in section 13(3) - charitable society - AO was not justified in disallowing 2/3rd of the expenditure incurred in the......
March 7, 2015 Case Laws Income Tax

Deduction under Section 80-IB(10) - deduction is allowed to a housing project (subject to fulfilling all other conditions) constructed on a plot of land having minimum......
March 7, 2015 Case Laws Income Tax

Non-deduction of TDS on the agency commission paid to non-resident agents u/s 195 - commission payments to the non-resident agents are not taxable in India as the......
March 7, 2015 Case Laws Income Tax

Exemption under section 54 - residential house was habitable or not - At this point of time i.e. 5 years after the construction in 2009, it would not be possible to......
March 7, 2015 Case Laws Income Tax

Penalty levied u/s 158BFA(2) - Tribunal has sustained the addition on estimate basis and the Tribunal could not come a conclusion from the seized material that there......
March 7, 2015 Case Laws Income Tax

TDS u/s 194J - payments made to hospitals by TPA - when the said payment has not been claimed as expenditure incurred for earning the income by the assessee then the......
March 7, 2015 Case Laws Income Tax

Payment of expenditures in cash - payment to the Government undertaking for supply of electricity are not covered by the provisions of section 40A(3) - addition made by AO deleted - AT
March 5, 2015 Case Laws Service Tax

Levy of service tax on Film Artistes while exempting artistes in theatre & drama - it is not amount to Discrimination and not in violation of Article 14 and 19(1)(g) of.....
March 5, 2015 Case Laws Customs

Denial of refund claim - Unjust enrichment - refund claim has been made immediately and refund received within the financial year and therefore, question of showing it......
March 5, 2015 Case Laws VAT and Sales Tax

Levy of penalty - by claiming exemption, the assessee had tried to evade payment of tax and had also failed to keep true and complete accounts, does not appeal to me as.....
March 5, 2015 Case Laws VAT and Sales Tax

Denial of benefit of set-off on the ground that DOC, a by-product, is not taxable- MP VAT - soya seeds in the manufacture of edible oil and DOC - petitioner is eligible....
March 5, 2015 Case Laws Income Tax

Settlement Commission order - immunity to the assessee from prosecution and penalty - the said orders are patently illegal for the reason as the entire procedure as......
March 5, 2015 Case Laws Income Tax

Application for rectification u/s 254 - it does not mean that if the application is moved within the period allowed, i.e., four years, and remains pend ing before the......
March 5, 2015 Case Laws Income Tax

The assessee’s income no doubt is derived from letting out the plant/ship which is used for prospecting for or extraction or production of mineral oil, therefore, the......
March 5, 2015 Case Laws Income Tax

Compulsory acquisition of agricultural land - Potential use of the land as nonagricultural land is totally immaterial. Entries in the record of rights are good prima......
March 5, 2015 Case Laws Income Tax

Deduction u/s 80P(a)(i) disallowed to the assessee - Principle of mutuality - These are involved in banking activity by obtaining necessary permissions. Only incomes of.....
March 5, 2015 Case Laws Income Tax

Income recognition - timing of the accrual of income - registration of sale deeds - AO has bifurcated the income from this project in two years - income of the assessee....
March 5, 2015 Case Laws Income Tax

Sale proceeds of shares - there is no compulsion under any law that the shares should be held only in Demat account form only - since LTCG has been disclosed, the......
March 5, 2015 Case Laws Income Tax

There remains no doubt that forex gain or loss from a trading transaction is not only an item of revenue nature, but is, in fact, a part of the price of import or value.....
March 4, 2015 Case Laws Service Tax

Denial of refund claim u/s 11B - SEZ - even if the appellants were not eligible for refund under Notification No.9/2009-ST, the appellants were clearly eligible for......
March 4, 2015 Case Laws Central Excise

Remission of duty - Goods destroyed in fire - such semi finished goods are also entitled to the remission of duty but even if the Commissioners' stand is accepted,......
March 4, 2015 Case Laws Customs

Refund of SAD - Notification No. 102/2007 - Appellant failed to make any endorsement in the commercial invoices issued for the domestic sale that "no credit of SAD of......
March 4, 2015 Case Laws Customs

Modification and audit by proper officer under Section 17(6) - no speaking order has been passed when the value was enhanced and assessment was finalized and therefore,.....
March 4, 2015 Case Laws VAT and Sales Tax

The Tribunal was of the view that once the judgment was delivered on 24.08.2005, the assessee should have paid the money immediately thereafter. The same having not been....
March 4, 2015 Case Laws Income Tax

Entitlement to interest u/s 244A on refund - excess self-assessment tax paid - In absence of explanation as to how the assessee erred in calculation of self-assessment......
March 4, 2015 Case Laws Income Tax

Remitting the matter to higher forum for decision on merits - It would be in the fitness of things that the matter is remitted to the DRP rather than AO - HC
March 4, 2015 Case Laws Income Tax

Attachment of assessee's property and bank accounts - when the appeal provision is provided under Rule 86 of Second Schedule to the Act and the petitioner has filed.....
March 4, 2015 Case Laws Income Tax

Diversion of JV receipts - ITAT did not fall into error of law, in holding that the JV was not an association of persons and liable to be taxed on that basis - HC
March 4, 2015 Case Laws Income Tax

India Development Bonds received from NRI's/Overseas Corporate Bodies as gifts - immunity from inquiry regarding the source - immunity only on compliance with the......
March 4, 2015 Case Laws Income Tax

Non disposal of an application for registration, by granting or refusing registration, before the expiry of six months as provided under Section 12AA (2) of the Income......
March 4, 2015 Case Laws Income Tax

Higher deduction of Tax (TDS) by the employer u/s 192 from salary - Eligibility to claim deduction u/s 80C (2) (xviii) - if any amount has been deducted in excess from.....
March 4, 2015 Case Laws Income Tax

It cannot be said that use of water is not necessary for manufacturing of sugar - the tube well including its machinery and building would be used for the purpose of......
March 4, 2015 Case Laws Income Tax

Benefit of Article 22 of DTAA between India and Switzerland - Where the ships are owned or chartered by a non-resident shipping company and the agency PE merely clears......

1 ....90 91 92 939495 96 97 98........ 109

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

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