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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 51 to 100 of 5427 Records

123 4 5 6........ 109

December 29, 2015 Case Laws Income Tax

Transfer pricing adjustment - the conclusion of the TPO that the PSM is adopted by the assessee only to camouflage loss at the net level is merely an allegation and......
December 29, 2015 Case Laws Income Tax

Registration u/s 12A(a) denied - Collection of entry fee and subscription /contribution and utilising the same for incurring expenditure on tournaments etc. cannot be a.....
December 29, 2015 Case Laws Service Tax

Demand of service tax - arbitrary quantum while doing best judgement assessment - the order fatally suffers from lack of analysis/discussion regarding the contentions.....
December 29, 2015 Case Laws Service Tax

CENVAT Credit - since the title or ownership of goods passed on to the buyer at their site, such site of the buyer will be considered as the "place of removal" and as......
December 29, 2015 Case Laws Central Excise

Undervaluation of goods - Related person - When department fails to prove any one of the following condition the allegation of under valuation is not sustainable (i)......
December 29, 2015 Case Laws Central Excise

Denial of provisional assessment of the goods as per the provisions of Rule 7 of the Central Excise Rules, 2002 - rejection of request of provisional assessment only......
December 29, 2015 Case Laws Central Excise

Denial of CENVAT Credit - whether the appellant who has procured ethyl alcohol from M/s Andhra Sugars, on payment of duty of excise can be disallowed the credit of the......
December 29, 2015 Case Laws Central Excise

CENVAT Credit - Assuming that no credit has been taken for the activities not amounting to manufacture then there was no scope for payment of any Central Excise Duty on.....
December 29, 2015 Case Laws Central Excise

Reversal of CENVAT Credit - if the appellant have fully reversed the credit in respect of common services or in other words not taken any Cenvat credit in respect of......
December 29, 2015 Case Laws Customs

Goods imported against advance authorization scheme - claim of exemption towards (1) whole of the Customs Duty (2) whole of the Additional Duty (CVD) (3) Anti- Dumping.....
December 29, 2015 Case Laws Customs

The exemption to coking coal under S. No. 68/68A of Notification NO. 21/2002-Cus would also be available to coal "suitable" for use in admixture with other coal for......
December 29, 2015 Case Laws Customs

Import of goods without having the IE Code at the time of importation - No doubt penalty can be imposed for rendering the goods liable to confiscation. - But, for the......
December 29, 2015 Case Laws Customs

Revocation of CHA License - Misdeclaration of goods - the appellant totally failed to discharge its duties as CHA with utmost speed and efficiency and thereby grossly......
December 29, 2015 Case Laws VAT and Sales Tax

Rejection of applications for settlement under the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 - A person who had collected tax from the customers and allowed....
December 29, 2015 Case Laws Companies Law

Application u/s 8 of the Arbitration and Conciliation Act, 1996 - Whether the dispute raised in a properly filed petition under sections 397, 398, 402 and 403 of the......
December 28, 2015 Case Laws Income Tax

Claim of exemption as charitable institution - the collection of sale of tickets, rent on stalls and service tax are incidental to the main activity of the assessee.......
December 28, 2015 Case Laws Income Tax

Additions of Bank deposits made u/s 68 - Once it is held that the impugned deposits may represent sales collection, then the question of estimation of profit would arise....
December 28, 2015 Case Laws Income Tax

Mere revaluation of asset would not increase income or receipt of the assessee, until and unless the said gain of revaluation is realised. Therefore, the gain on......
December 28, 2015 Case Laws Income Tax

Disallowance of contractor expenses - whether payment made to sub-contractors are bogus - assessee is able to show the commercial expediency to incur the expenditure......
December 28, 2015 Case Laws Wealth-tax

Denial of exemption claim - Since the land was purchased on 12.3.2003 , it will continue to claim exemption upto 12.3.2005 but not thereafter and accordingly comes......
December 28, 2015 Case Laws Service Tax

Such conduct on the part of the adjudicating authority is too irresponsible to be ignored as it makes a mockery of the quasi-judicial process and can shake the faith of.....
December 28, 2015 Case Laws Service Tax

It seems that the "discussion and finding" portion of the impugned order is a shoddy and careless cut-and-paste job from another adjudication order which the......
December 28, 2015 Case Laws Service Tax

Demand of service tax - composite works contract - Erection, Commissioning and Installation service for the period 01.07.2003 to 31.03.2006. -the said contract cannot be....
December 28, 2015 Case Laws Service Tax

Demand of service tax - In the ordinary course it may have been possible for an assessee to have bona fides belief about the non-leviability of service tax, the fact......
December 28, 2015 Case Laws Central Excise

Classification of Slice Mango and Slice Orange - Classification under CH 2202.40 or 2202.99 - exemption under Notification No. 6/2002-CE - Classification adopted by the.....
December 28, 2015 Case Laws Central Excise

Valuation - clearance of goods to own sister concern - the provisions of CAS-4 will apply not only prospectively but also for the period prior to issue of Board’s......
December 28, 2015 Case Laws Central Excise

SSI Exemption - If department wanted to deny the exemption notification on the ground that the brand name or their name is of another person, they must prove the case......
December 28, 2015 Case Laws Central Excise

Export of goods without payment of duty - procedure not followed - demand was raised for non-furnishing of export documents - appellants has to be pay the duty for......
December 28, 2015 Case Laws Central Excise

Manufacture - the activity of packing refined edible oil received in tankers into small containers cannot be treated as manufacturing activity in terms of Note 4 of......
December 28, 2015 Case Laws Central Excise

Refund - Excess tax paid - duty was paid on higher price - unjust enrichment - appellant has been showing the amount for which refund is claimed, in the balance sheet......
December 28, 2015 Case Laws Customs

Valuation - Where the appellants have received 17% commission from the supplier which is not related to the imported goods but for the goods supplied to the third party.....
December 28, 2015 Case Laws Customs

Valuation - reliance on the quotation price - The price in the ordinary course of international trade has been indicated in the price list published by the manufacturers....
December 28, 2015 Case Laws Customs

Seizure of gold - Smuggling - chemical examiner can only give the percentage of gold in the gold bars but cannot say whether the seized goods are of foreign origin -......
December 28, 2015 Case Laws Customs

Benefit of concessional rate of duty of import under Project Import Regulation, 1986 - same concessional rate of duty would have been available to the appellant if they....
December 28, 2015 Case Laws VAT and Sales Tax

Classification - VAT - AO was of the view that in so far as Asafoetida (Hing) is concerned, the tax of 4% only was being paid but the AO was of the view that it falls in....
December 28, 2015 Case Laws Indian Laws

Cheque was bounced due to Insufficient Funds - nature of transactions - accused submitted that it had issued the cheque in question only on account of security against......
December 27, 2015 Case Laws Income Tax

Reopening of assessment - action for sanction by JCIT was without application of mind and as this was done in a mechanical manner - Apex court dismissed the revenue......
December 27, 2015 Case Laws Income Tax

TPA - AMP expenses - Revenue has not been able to demonstrate that there exists an international transaction involving the Assessee and a foreign AE on the question of.....
December 27, 2015 Case Laws Income Tax

TPA - AMP expenses - Revenue has not been able to show the existence of an international transaction involving AMP expenses between the Assessee and its AE, B&L, USA. - HC
December 27, 2015 Case Laws Income Tax

When tax payable and when assessee deemed in default - the tendency of making high pitched assessments by the Assessing Officer is not unknown and it may result in......
December 27, 2015 Case Laws Income Tax

TPA - TPO confused himself in characterization of the assessee's functions as captive, routine, full-fledged distributor at one place and routine distributor in another.....
December 27, 2015 Case Laws Income Tax

TDS - in case of short / lesser deduction of tax, the entire expenditure whose genuineness was not doubted by the assessing officer, cannot be disallowed - AT
December 27, 2015 Case Laws Income Tax

Rural Employment Cess and Primary Education Cess - whether would come under the ambit of provisions of section 43B? - cess collected from customers in the sale invoices.....
December 27, 2015 Case Laws Income Tax

Confession of additional income during the course of search and seizure and survey operations - no addition can be made merely on the basis of surrender without......
December 27, 2015 Case Laws Service Tax

Business auxiliary service - Valuation - Inclusion of Royalty - Appellant provided service to telecommunication operators to make use of the contents provided to it......
December 27, 2015 Case Laws Service Tax

Rent-a-cab operating services for use by an educational body imparting skill or knowledge or lesson on any subject or field, other than a commercial training or coaching....
December 27, 2015 Case Laws Service Tax

Adjustment of the amount of service tax - No value of service or service tax had been realised by the appellant from the customers - appellant was entitled to adjust the....
December 27, 2015 Case Laws Service Tax

Whether the activity of transportation services, that is carrying employees of companies from specific points to the factory/establishment and back can be categorized......
December 27, 2015 Case Laws Service Tax

Service Tax law, no where states that if two distinct activities are undertaken or provided in a single agreement, they should not be taxed under the same service category - AT
December 27, 2015 Case Laws Central Excise

Valuation - The appellant was correct in stating that any duty liability discharged on the goods cleared to their own unit is eligible for CENVAT Credit by the unit at......

123 4 5 6........ 109

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