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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4801 to 4850 of 5427 Records

1 ....93 94 95 969798 99 100 101........ 109

February 21, 2015 Case Laws Service Tax

Works Contract Service - termination of old contract and entering into new contract in the changed scenario post 1.6.2007 - whether change in classification to avail the....
February 21, 2015 Case Laws Service Tax

Payment of service tax by the other person on behalf of assessee (the service provider) - prima facie service tax cannot be demanded again from the assessee - AT
February 21, 2015 Case Laws Central Excise

Provisional Assessment - The liability to pay interest on any amount payable to Central Government consequent to order for final assessment is not a situation to be......
February 21, 2015 Case Laws Central Excise

Rejection of refund claim - On one hand the department is accepting CAS 4 certificates for inter unit transfer clearances and on the other hand rejecting the refund......
February 21, 2015 Case Laws Central Excise

CENVAT Credit - processing of membrane/disc imported for water filter system - activity of repacking after adding some features - not a manufacturing activity - duty......
February 21, 2015 Case Laws Customs

Loss of imported waste paper in fire which were imported at concessional rate of duty to be used used in the manufacture of the paper/ paperboards/ newsprint - prima......
February 21, 2015 Case Laws VAT and Sales Tax

Composite contracts - It is not a universal rule that if the works contract is on the turn key basis, it imbibed inseparation and indivisible but depends upon the......
February 21, 2015 Case Laws VAT and Sales Tax

Levy of sales tax / VAT on import of goods (yarn in this case) from outside India - Constitutional validity - Imposition of tax at entry level where sale or purchase of....
February 21, 2015 Case Laws Income Tax

Income arising on sale of assets leading to short term capital gains is not income derived from foreign exchange asset so as to qualify as investment income within the......
February 21, 2015 Case Laws Income Tax

Reopening of assessment - validity of notice - first and second notice returned as un-served with the report that the assessee had gone out for the medical treatment -......
February 21, 2015 Case Laws Income Tax

The assessee is a Non-Resident Indian and merely because there is a wrong description in the returns that he is a Resident, it would not alter the status of the assessee....
February 21, 2015 Case Laws Income Tax

Prior period expenses - liability for over a 12 year period - HC confirmed the disallowance for salary of Managers, Officers on deputation from Hindustan Lever Ltd. for.....
February 21, 2015 Case Laws Income Tax

Transfer fees and non occupancy charges - contribution towards the transfer fees and non occupancy charges are covered by the principle of mutuality and is not chargeable to tax - HC
February 21, 2015 Case Laws Income Tax

Redemption of Stock Appreciation Rights (SARs) - Tribunal was not justified in holding that capital gain arose to the assessee on redemption of Stock Appreciation......
February 21, 2015 Case Laws Income Tax

Computation of Minimum Alternate Taxation (MAT) u/s 115JA - Assessee is entitled to reduce from its book profits, the profits derived from its CPPs, in determining tax......
February 20, 2015 Case Laws Service Tax

The deposit of service tax along with interest, subsequent to the investigations made by the Revenue, cannot be said to be covered by the provisions of Section 73(3) -......
February 20, 2015 Case Laws Service Tax

Refund claim - receipt of donation from caterers - the tax which was collected was not payable in law and appellants were persuaded to pay the amount. Therefore, the......
February 20, 2015 Case Laws Central Excise

Benefit of SSI Exemption - User of brand name of others - assessee would not be entitled to get the benefit of SSI exemption irrespective of fact that the use is of......
February 20, 2015 Case Laws Central Excise

Refund under rule 5 of Cenvat credit rules,2004 - Export of goods - Scrap cleared to DTA on payment of duty - cash refund can be disallowed only to the extent the......
February 20, 2015 Case Laws Central Excise

Refund of excise duty - an application reminding them for the refund of this amount along with interest in pursuance of the Commissioner (Appeals)s order, cannot be......
February 20, 2015 Case Laws Central Excise

Penalty under Section 11AC - once the section is applicable in a case the concerned authority would have no discretion in quantifying the amount and penalty must be......
February 20, 2015 Case Laws Customs

Classification of imported Coal - Bituminous coal or Steam coal -The argument of the appellant since Inherent Moisture is calculated on dry air basis, the same should be....
February 20, 2015 Case Laws Customs

Classification of imported goods - Food supplement or Food preparation for infants it is a FOLLOW-UP FORMULA and infant food complementary to mother's milk. -......
February 20, 2015 Case Laws Customs

Classification of vessel- Seismographic research vessel or Light vessels, fire floats etc. - , CTH 8906 which covers scientific research vessels is the most appropriate.....
February 20, 2015 Case Laws Customs

The exemption from Safeguard Duty and Antidumping Duty is not available simply because the materials are imported against the authorization which has been made......
February 20, 2015 Case Laws VAT and Sales Tax

Classification of goods - Levy of tax on Image Runners @4% or @12% - Image Runners (Multi-function Network Printer) - Goods in question partake the character of......
February 20, 2015 Case Laws VAT and Sales Tax

Deferment of assessment proceedings - simultaneous levy of service tax and value added tax on supply of food and drinks - none of the authorities under the VAT Act can......
February 20, 2015 Case Laws Companies Law

Revival of the Company - Petitioner Company has not filed its statutory documents since its incorporation - The petition is allowed subject to payment of costs of......
February 20, 2015 Case Laws Income Tax

Validity of reopening of assessment - Absence of notice u/s 143(2) - non-issuance of notice shall not vitiate the assessment proceedings after due service of notice u/s 147 - HC
February 20, 2015 Case Laws Income Tax

TDS u/s 194J - Nature of an amount term as “success fee” paid to Non Resident Company (NRC) at the rate of 0.75% of the total debt financing - it is a ‘consultancy......
February 20, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - disallowance of depreciation - he explanation given by the assessee for the claim of depreciation is neither bona fide nor......
February 20, 2015 Case Laws Income Tax

Attachment of the property - in the absence of any notice to pay the arrears of tax as per rule 51 of the Second Schedule, Part III, of the Act, there cannot be any......
February 20, 2015 Case Laws Income Tax

Revision u/s 263 - AO who passed the order on September 30, 2008, had no jurisdiction to complete the assessment as the return of income for the assessment year 2007-08.....
February 20, 2015 Case Laws Income Tax

GP addition - once the provisions of section 145(3) are invoked then what should be a reasonable gross profit rate is required to be seen which is a finding of fact and.....
February 20, 2015 Case Laws Income Tax

Value of perquisite - Conveyance allowance/additional conveyance allowance to be included in salary or not in the hands of DO of the LIC - expenditures have to be......
February 19, 2015 Case Laws Service Tax

Utilisation of Cenvat credit for payment u/s 73A(2) - Amount collected in the name of service tax on non taxable activity - the discharge of the liability u/s 73A(2)......
February 19, 2015 Case Laws Service Tax

Works Contract Service - demand of service tax from principal contractor whereas work was executed by the sub-contractor under the 'back to back basis'......
February 19, 2015 Case Laws Central Excise

Job work - Reversal of Cenvat credit related to inputs contained in waste and scraps - Not received from Job workers - Waste and scrap are not manufactured goods whether....
February 19, 2015 Case Laws Central Excise

Area bases exemption - Compounded levy scheme for induction furnace units - Once it is accepted that the increase in the capacity of crucible was achieved by increase in....
February 19, 2015 Case Laws Central Excise

Cenvat credit on inputs used in goods which lost in fire - the intent of the rule makers was not to disallow credit merely because a contingency over which the assessee.....
February 19, 2015 Case Laws Central Excise

Condonation of delay - when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred,......
February 19, 2015 Case Laws Central Excise

If the duty has been deposited by an assessee even before adjudication, such deposits have to be held as deposit of the demands confirmed in the adjudication order. - AT
February 19, 2015 Case Laws Central Excise

An assessee who is working under the Central Excise, is expected to be knowledge of the basic fact that one product cannot be held to be falling under two different......
February 19, 2015 Case Laws Central Excise

Manufacture - Excise duty liability on Fabrication of pipes - prima facie the appellant have manufactured the pipes in question. - AT
February 19, 2015 Case Laws Central Excise

Valuation of goods - area based exemption - inclusion of transport charges - it is evident that the ownership of the goods remained with the appellants upto the place of....
February 19, 2015 Case Laws Customs

Refund claim - Unjust enrichment - payment of duty under protest - the undepreciated amount of duty and interest lying in the books of account is admissible for refund.....
February 19, 2015 Case Laws Customs

Levy of anti dumping duty - Misdeclaration of goods - it cannot be said that the respondent alone was negligent and not the department. Further, no goods have been......
February 19, 2015 Case Laws Customs

Imposition of penalty on shipping agency - Mens rea - irrespective of any reason, if directions provided in the circular is not complied with, whether intentional or......
February 19, 2015 Case Laws VAT and Sales Tax

Levy of VAT on rent as right to use - leasing of machinery and vehicles - Levy and point of tax - right to use accrues in favour of the lessee when he pays rental......
February 19, 2015 Case Laws Income Tax

Transaction of shares - Capital gain v/s business income - use of funds from business accounts for personal purposes or vice versa cannot alter the nature of investment - AT

1 ....93 94 95 969798 99 100 101........ 109

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