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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4701 to 4750 of 5427 Records

1 ....91 92 93 949596 97 98 99........ 109

March 3, 2015 Case Laws Central Excise

Input service credit - Trading activity - the applicants have reversed the proportionate input service credit - stay granted - AT
March 3, 2015 Case Laws Customs

Bonafide exporter - Appellant failed to establish whether it has earned any foreign exchange out of the use of the imported goods exporting goods. In absence of earning.....
March 3, 2015 Case Laws Customs

Validity of order passed - Transfer of officer - additional conditionalties have no force in law inasmuch as they in effect modify the order of earlier Additional......
March 3, 2015 Case Laws Customs

Rejection of request of substitution of name - importer had abandoned their claim of the goods - the amendment of the IGM sought by the shipping agent for substituting.....
March 3, 2015 Case Laws Customs

If the respondent CHA had committed any contravention of CHALR, remedies lies in taking action under CHALR and not under the Customs Act. - AT
March 3, 2015 Case Laws Income Tax

Non deduction of TDS - providing co-branded credit cards - HDFC Bank gives discount/commission to the retail merchant for utilizing the facility of the Bank - A.O. has......
March 3, 2015 Case Laws Income Tax

Computation of capital gain - ascertaining the correct sale value - no contrary material on record or any inquiry by the AO, the sale consideration shown by the assessee....
March 3, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - withdrawal of claim of section 54 by the assessee - AO imposed penalty on the basis of wrong premises and erroneous interpretation of the......
March 3, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c ) - the assessee's non-appealing of the issue does not tantamount to admission of addition - AT
March 2, 2015 Case Laws Service Tax

Activity of providing harvesting sugar cane and transporting the harvested sugar cane from the farmers' fields to the factory site - No merit in classifying the......
March 2, 2015 Case Laws Central Excise

Area based exemption under Notification No. 50/03-CE. - delayed filing of declaration - allegations of suppression of facts and clandestine clearance are prima facie not....
March 2, 2015 Case Laws Central Excise

Area Bases Exemption - substantial expansion - Just because no additional machinery for manufacture of corrugated boxes was installed, it cannot be presumed that there.....
March 2, 2015 Case Laws Customs

Since there was no fraudulent intention whatsoever and the applicant/appellant had made application for amendment to the IGM mentioning about the facts in its entirety,.....
March 2, 2015 Case Laws Income Tax

Penalty u/s 271D - there is nothing to show that there was urgency for the assessee to avail the loan in cash in violation of Section 269SS - such a transaction would.....
March 2, 2015 Case Laws Income Tax

Conversion of land - whether the land which was converted by the assessee into stock in trade (housing plots) is an agricultural land or not? - Held No - taxable in the.....
February 28, 2015 Circulars Customs

Union Budget 2015 - Education cess of 1% and 2% on imported goods shall continue to be levied
February 28, 2015 Circulars Central Excise

Union Budget 2015 - Rate of Excise duty revised from 12.36% to 12.5% - Levy of education cess of 1% and 2% on duty of excise removed
February 28, 2015 News Indian Laws

Valuation of taxable services - all reimbursable expenditure or cost incurred and charged by the service provider to be included - Section 67 being amended
February 28, 2015 News Indian Laws

Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78
February 28, 2015 News Indian Laws

Budget 2015 - Effective Rate of Service Tax will be 16% i.e. 14% service tax plus 2% as Swachh Bharat Cess from the date to be notified on all or some of the services
February 28, 2015 News Indian Laws

Swachh Bharat Cess on all or any of the taxable services at a rate of 2% on the value of such taxable services shall be levied from the date to be notified after......
February 28, 2015 News Indian Laws

Revised rate of Service Tax from 12.36% to 14% will be effective from date to be notified after enactment of Finance Bill, 2015
February 28, 2015 Case Laws Income Tax

Setting off of brought forward business loss and unabsorbed depreciation - There is no evidence on record to prove that amalgamating company was engaged in business in......
February 28, 2015 Case Laws Service Tax

Prescribed ST-3 returns were filed - correct calculations of service tax were not shown and differential tax payable was apparent - However Extended period of limitation....
February 28, 2015 Case Laws Service Tax

Waiver of penalty on revenue neutral aspect - assessee was to pay tax as a receiver of service and not as a provider - provisions of Section 80 of the Finance Act has......
February 28, 2015 Case Laws Central Excise

Manufacture of rice bucket elevator and rice conveyor - prima facie classifiable as milling machinery under heading 8437 - AT
February 28, 2015 Case Laws Central Excise

Successor's liability - Recovery of dues from successor company - Since, there is nothing in this proviso to indicate that this amendment has retrospective effect,......
February 28, 2015 Case Laws Central Excise

Valuation of goods - As and when appellant gets the order, they direct transporter/warehouse owner to deliver the said goods to the customer's place - charges for......
February 28, 2015 Case Laws Central Excise

Valuation of goods - differential amount not includible in the assessable value since the duty of excise is on manufacture and not on profit made by the dealer on transportation. - AT
February 28, 2015 Case Laws Customs

Invocation of extended period of limitation - the doubtful legal position and which is required to be cleared by the higher Courts is something for which we cannot hold.....
February 28, 2015 Case Laws Customs

The correctness of findings and founded on the conclusion that menthol BP / USP and menthol crystals BP / USP can be assessed as spice ought to have been considered by......
February 28, 2015 Case Laws Customs

Validity of mandatory pre-deposit of 7.5% of demand - right of appeal granted by the statute is a conditional one and the conditions are not so onerous as to deprive the....
February 28, 2015 Case Laws VAT and Sales Tax

Input tax credit - KVAT - a cubicle or a work station does not fall within the meaning of the word 'Furniture' and therefore -benefit of input tax paid for......
February 28, 2015 Case Laws Companies Law

Jurisdiction of Company Law Board (CLB) - criminal case involving Forged and fabricated document - CLB was not barred from entertaining the application under section 340....
February 27, 2015 Case Laws Service Tax

CENVAT Credit - Service Tax paid on rent-a-cab services which were used for transporting of officials and guests to and from the factory premises - Credit allowed - AT
February 27, 2015 Case Laws Central Excise

Cenvat credit - Cenvat credit has been availed with inordinate delay - it does not mean that if the credit is not taken within one year it is not entitled to take credit. - AT
February 27, 2015 Case Laws Central Excise

Appeals filed by the Revenue filed on the basis of an invalid Review authorization deserve to be dismissed as not maintainable on this ground alone, without further......
February 27, 2015 Case Laws VAT and Sales Tax

The supply of drugs, medicines, implant, stents, valves and other implants are integral to a medical services/procedures and cannot be severed to infer a sale as defined....
February 27, 2015 Case Laws VAT and Sales Tax

Whether Commissioner has indulged in “disobedience” or that his order bordered on “contempt” by not following the direction of the tribunal - Held no - errors do occur......
February 27, 2015 Case Laws VAT and Sales Tax

Compounding the offences - Section 81 of DVAT 2004 - Whether the Appellate Tribunal, Value Added Tax can give direction to the Sales Tax Department to compound a FIR......
February 27, 2015 Case Laws Companies Law

Respondent K.S. Raju wilfully disobeyed the order of CLB and breached the undertaking given to CLB, and thereby committed Contempt of Court subordinate to High Court as.....
February 27, 2015 Case Laws Income Tax

Revenue splitted the transactions in such a manner that it upheld the genuineness of borrowing, payment and receipt of interest but when question of considering payment.....
February 27, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - disallowance of capital expenditure of Research and Development - The facts material to the computation were not produced - levy of......
February 27, 2015 Case Laws Income Tax

Deduction under section 80-IA - since the plant and machinery used for transmission and distribution of electricity has been acquired from Tata Tea Ltd., it cannot be......
February 27, 2015 Case Laws Income Tax

Disallowance of deduction u/s 80P(2)(a)(i) - carrying on business of banking facilities to its members and to the public - There is no prohibition u/s 80P not to allow.....
February 27, 2015 Case Laws Wealth-tax

Wealth-tax is not levied on productive assets, and in view of that logic, it was proposed that wealth-tax would not be levied on such residential property that has been.....
February 26, 2015 Case Laws Service Tax

Classification of services - supply of tangible goods for use of service or transport of passengers by air service - charter hiring of helicopters - demand of service......
February 26, 2015 Case Laws Service Tax

Classification of service - providing audio-conferencing services and web-conferencing services - argument that the service is classifiable under Business Support......
February 26, 2015 Case Laws Service Tax

Denial of exemption from service tax - even subcontractor cannot be directed to pay service tax when the taxability of the construction is non commercial in nature being....
February 26, 2015 Case Laws Central Excise

Recall of final order - Ex-parte order passed - Wrong Date of hearing noted down mistakenly - assessee should not be made to suffer for any failure on the part of the Advocate - AT

1 ....91 92 93 949596 97 98 99........ 109

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F: Time limit to upload Form GST MOV-09 on GST portal

F: Stock damaged in recent floods

F: GST on Solar Plant

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A: Difference between “License” and “Royalty”

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

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

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

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

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

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...