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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 4951 to 5000 of 5427 Records

1 ....96 97 98 99100101 102 103 104........ 109

February 11, 2015 Case Laws Central Excise

Refund of excess duty paid on account of change of duty rate for one day - this reasoning that once credit note is issued the manufacturer should be deemed to have......
February 11, 2015 Case Laws Central Excise

Availment of CENVAT Credit - Bogus invoices - assessee has failed to prove any consumption of raw material much less its receipt and as the transport companies have been....
February 11, 2015 Case Laws Central Excise

Area based exemption - Refund - Assessee did not take the available Cenvat credit during the period it was available and paid the excess from the PLA and took the refund....
February 11, 2015 Case Laws Central Excise

Availment of CENVAT Credit - Removal of goods as such without reversal of CENVAT Credit - Appellant failed to establish that the inputs received at their Unit-2 and had.....
February 11, 2015 Case Laws Customs

Provisional release of goods - Condition for imposition of bank guarantee - revenue have not pointed out any circumstance that may raise an apprehension that the......
February 11, 2015 Case Laws Customs

Import of construction machinery - MMRDA is not a road construction corporation within the scope and context of condition NO. 40(a) - not entitled ab initio for the......
February 11, 2015 Case Laws VAT and Sales Tax

Retrospective levy of sales tax on works contract - the very basis on which Entry 25 of Schedule VI was declared as unconstitutional, has been found to be erroneous. In.....
February 11, 2015 Case Laws VAT and Sales Tax

Constitutional validity - works contract - levy of sales tax for processing and supply of photographs, photo prints and photo negatives - levy with retrospective effect sustained - SC
February 11, 2015 Case Laws Income Tax

Interest Tax Act - whether charges or amounts received from borrowers or subscribers of schemes, are truly, “interest” necessarily has to be dependent on a fact to fact.....
February 11, 2015 Case Laws Income Tax

Advertisement expenditure - one of the functions to be performed was to incur the advertisement and promotion expenditure, then the expenditure incurred for the said......
February 11, 2015 Case Laws Income Tax

Penalty under section 271E - AO did not identify the loanee or depositor and has simply invoked the provisions in relation to an internal financial adjustment among the.....
February 11, 2015 Case Laws Income Tax

Jobbing and arbitrage - The loss sustained by the assessee is a business loss which can be set off against the income from the other sources. Therefore, the prohibition.....
February 11, 2015 Case Laws Income Tax

Revision u/s 263 - advance amount of sale of room nights - A capital receipt does not become the revenue receipt just because some expenditure is incurred on the same,.....
February 11, 2015 Case Laws Income Tax

Reassessment - notice served at old address - the new address was very much available on the record of the Assessing Officer on which earlier notices u/s 143(2) dated 22....
February 11, 2015 Case Laws Income Tax

Allowable expenditure - interest payment on custom duty are expenses allowable under the provisions of the Act - AT
February 10, 2015 Circulars FEMA

Delay in Utilization of Advance Received for Exports - Circular
February 10, 2015 Case Laws Service Tax

Financial advisory services - Banking and financial service - Merely because the appellant is registered as a stock broker with the SEBI, which is a statutory......
February 10, 2015 Case Laws Service Tax

Commercial or industrial construction services - change of classification to works contract service - ongoing projects where service tax had been paid earlier (prior to.....
February 10, 2015 Case Laws Service Tax

Levy of penalty - Appellant has paid service tax along with interest on pointing out by the Revenue during the course of investigation and the appellant is entitled to......
February 10, 2015 Case Laws Service Tax

Denial of refund claim - SEZ developers - the intention of legislation was that if any service tax has been paid by unit which was not required to pay service tax does......
February 10, 2015 Case Laws Central Excise

Denial of refund claim - t the claim for refund made by the respondent had to be decided according to the law laid down by this Court in Mafatlal Industries Ltd. (supra)....
February 10, 2015 Case Laws Central Excise

Benefit of SSI Exemption - Use of other company's brand name - conduct of the appellant proves his willful intention to evade duty. Under the circumstances, we hold.....
February 10, 2015 Case Laws Central Excise

Denial of CENVAT Credit - In the case of capital goods, the CENVAT rules do not provide installation of capital goods as a pre-requisite for taking CENVAT credit. - AT
February 10, 2015 Case Laws Central Excise

Abatement of duty - Rule 10 of the Pan Masala Packing Machines - the purpose of intimation has been achieved as the sealing of the machines in the manner prescribed was.....
February 10, 2015 Case Laws Customs

Revocation of CHA License - forgery and fraud - when the partners of the appellant CHA firm themselves have admitted to not knowing the importer, there is no need to......
February 10, 2015 Case Laws Customs

Classification of goods - Forged Penion - the goods in question though it is part of sugar machinery but since there is an independent entry for Cranks and Transmission.....
February 10, 2015 Case Laws Income Tax

Dis-allowance of interest - we have to see the transfer of the borrowed funds to a sister concern from the point of view of commercial expediency and not from the point.....
February 10, 2015 Case Laws Income Tax

Application of cross examination - It is for the Appellate Authority to consider the request of the petitioner, before passing final order and before deciding all the......
February 10, 2015 Case Laws Income Tax

Stay of penalty proceedings u/s 271(1)(c) – to prevent multiplicity of proceedings and harassment to the assessee, CIT(A) directed to keep the penalty proceedings in......
February 10, 2015 Case Laws Income Tax

Accrual of income - Recognizing the revenue when the sale deed has been registered by the Assessee in favour of the buyer cannot be regarded to be either cash or......
February 10, 2015 Case Laws Income Tax

Rectification of mistake - Mistake either of fact or of law - It is trite law that no court or tribunal can, vide its action or non action, cause prejudice to any party.....
February 10, 2015 Case Laws Income Tax

Deduction u/s 54 or u/s 54F - it was not necessary that the assessee should become owner of the property on only through registration, as the section speaks of......
February 10, 2015 Case Laws Income Tax

Deduction u/s 54F - assessee is eligible for deduction u/s 54F on the amount spent on acquisition of rights in a property from the other members of the family or HUF - AT
February 9, 2015 Case Laws Service Tax

Denial of refund claim - export of software service and software consultancy service - the activity were not taxable during the relevant period - the cap of 20%......
February 9, 2015 Case Laws Service Tax

Classification of service - providing pre-construction anti-termite treatment - activity can by no stretch of imagination be covered under the definition of CICS or CCS. - AT
February 9, 2015 Case Laws Central Excise

Removal of tobacco refuse without payment of duty - just because appellant cleared tobacco refuse without payment of duty, cut tobacco which forms part of such refuse......
February 9, 2015 Case Laws Central Excise

Manufacture - The PVC sleeves are cut into horizontal pieces of required width which are then mounted on moulds of specific shape and dimensions and such cut sleeves......
February 9, 2015 Case Laws Central Excise

Duty demand - Manufacturing activity or not - appellant do not manufacture any component of lamp shade/chandeliers or other light fittings but procure the various......
February 9, 2015 Case Laws Central Excise

Interest claim on refund -The refund application was filed only on 06.07.2004 - The Commissioner (Appeals), however, has granted interest even from much earlier period......
February 9, 2015 Case Laws Central Excise

Refund of unutilized credit - In the event of the factory being taken over by another person, and resuming production, Rule 10 permits the transfer of cenvat credit to......
February 9, 2015 Case Laws Customs

Reduction in penalty imposed - Validity of order passed by CESTAT - The maximum possible penalty was ₹ 15.30 crores but the adjudicating authority imposed a total....
February 9, 2015 Case Laws Customs

Demand of differential duty - Re classification of goods - import of base oil - . Once the flash point is above 94° C, the product cannot be classified under heading......
February 9, 2015 Case Laws Income Tax

Entitlement to deduction u/s. 80I and 80IA - when the product is to be disposed of immediately even that the product is not fit for human consumption. If it is required.....
February 9, 2015 Case Laws Income Tax

Accrual of interest income - nonoperational sticky loans in respect of which mercantile actual of interest was shown in the suspense account and not the profit and loss....
February 9, 2015 Case Laws Income Tax

Assessment after partition of a Hindu undivided family - The settlement deserves to be given full effect and the legal consequences flowing therefrom cannot be ignored,.....
February 9, 2015 Case Laws Income Tax

Registration under Section 12A cancelled - Mere selling some product at profit (as has been the allegation of the revenue) will not ipso facto hit the assessee by......
February 9, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - profits from sale and purchase of agricultural land shown as capital gain instead of profits and gains from business - No penalty - AT
February 9, 2015 Case Laws Income Tax

Disallowance of depreciation on commercial property - the issue is whether on purchase of commercial space for a composite consideration, the assessee is entitled to......
February 9, 2015 Case Laws Income Tax

Addition being transportation charges which was salary paid by the directors to the drivers engaged by them - The only case of the department is that the drivers’ salary....
February 9, 2015 Case Laws Income Tax

Revision u/s 263 - Even if the order of the AO u/s 154 was bad in law then also the Ld.CIT was required to give concrete finding on facts as to how the order is......

1 ....96 97 98 99100101 102 103 104........ 109

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F: Labour Cess applicable on cost of construction without GSt or gross cost

F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

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

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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 ...

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

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