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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 501 to 550 of 5427 Records

1 ....7 8 9 101112 13 14 15........ 109

December 2, 2015 Case Laws Service Tax

Claim of refund of excess service tax paid - appellant had requested the department on 16.7.2010 in writing that the excess amount paid by them in April 2010 may be kept....
December 2, 2015 Case Laws Service Tax

Demand of interest on delayed payment of service tax - interest is liable to be paid under Section 75 of the Finance Act, 1994 and not barred by limitation - AT
December 2, 2015 Case Laws Service Tax

When there are contra views on a particular issue, assessee cannot be attributed with a malafide intention and longer period of limitation would not be available -......
December 2, 2015 Case Laws Central Excise

Transfer of CENVAT Credit - There was no provision in law at the relevant point of time requiring “prior” permission or “previous” approval of the authority to transfer.....
December 2, 2015 Case Laws Central Excise

Denial of CENVAT Credit - invoices did not contain the registration number of the service provider which is a mandatory requirement - Rule 9(2) of Cenvat Credit Rules -.....
December 2, 2015 Case Laws Central Excise

CENVAT Credit - duty paying documents - sole ground for denial of credit is non-appearance of the signature of the input supplier. The said defect is rectifiable defect.....
December 2, 2015 Case Laws Customs

Request for re-import of machines duty free under Notification No. 158/95 dated 14.11.1995 - when some marks and numbers have been found on plates on the burnt machines.....
December 2, 2015 Case Laws Customs

Denial of refund claim - discharge export duty, considering the FOB value as cum-duty price or transaction value - very purpose of issuing the said Circular is to bring....
December 2, 2015 Case Laws Customs

Denial of refund claim - unjust enrichment - once it is established from the books of account of the appellant that the amount of Revenue deposit has been undisputedly......
December 2, 2015 Case Laws VAT and Sales Tax

Restoration of the penalty - transporting goods without valid document -It is only in cases where there was no consignor at all and the documents on which reliance was.....
December 2, 2015 Case Laws Income Tax

Undisclosed investment in Lamorghini Car - addition u/s 69 - the question whether an investment had been made or not is a matter of fact and the same cannot be presumed. - HC
December 2, 2015 Case Laws Income Tax

Stay application - recovery proceedings - once the petitioner has already been granted opportunity to pay the outstanding demand in four installments as noted above and.....
December 2, 2015 Case Laws Income Tax

Upholding the method adopted by the assessee to devalue the closing stock - the findings of the Tribunal that the stock of packing materials had become obsolete......
December 2, 2015 Case Laws Income Tax

Reopening of assessment - AO has failed to furnish the assessee with a copy of the reasons so recorded that has prevented the assessee from filing his objections, if......
December 2, 2015 Case Laws Income Tax

Computation of capital gains - The expenditure incurred in pursuant to or as an obligation under the Joint Development Agreement can be claimed as business expenditure......
December 2, 2015 Case Laws Income Tax

TDS u/s 194C or 194I - assessee has rightly deducted the tax at source on berth hire charges paid to Mumbai Port Trust in terms of section 194C of the Act as contractual charges - AT
December 1, 2015 Case Laws Service Tax

Activity of painting, pasting, displaying and/or maintaining the same on side panel of buses on behalf of the client - Demand of service tax with interest and penalty confirmed - AT
December 1, 2015 Case Laws Service Tax

Refund claim - if the service tax liability is discharged on which education cess is paid on the goods exported, the benefit of refund of such education cess paid......
December 1, 2015 Case Laws Service Tax

Valuation - there remains no doubt that the value of photographic paper and consumables cannot be included in the value of photography service to levy service tax. - AT
December 1, 2015 Case Laws Service Tax

Short payment of service tax - even after so many years, the appellant has not been able to provide even a Chartered Accountant certified final figures to show that the....
December 1, 2015 Case Laws Service Tax

Taxability of amount received from goods auctioned - discharge of all the duties as per Section 150 of the Customs Act, 1962 - Not taxable as storage and warehousing service - AT
December 1, 2015 Case Laws Central Excise

Removal of semi-finished goods for certain purposes without obtaining requisite permission under Rule 16B of the Central Excise Rules, 2002 - application was filed and......
December 1, 2015 Case Laws Customs

100% EOU - Clandestine manufacture and clearance of goods - DTA Clearances - The so called job workers in their statements clearly stated that they did not carry out any....
December 1, 2015 Case Laws Customs

Valuation of goods - valuation Integrated Circuits and transistors imported - Assessable value cannot be determined on the basis of quotation. Quotations are merely......
December 1, 2015 Case Laws Customs

Claim of exemption from CVD - import of ‘Red Fine Standard Grade Murate of Potash (MOP) - Imported MOP had been used in the manufacture of fertilizers. - since the......
December 1, 2015 Case Laws Customs

Valuation of imported goods - Inclusion of royalty amount for use of the trademark - There is no finding by Commissioner that the buyer had adjusted price of imported......
December 1, 2015 Case Laws Customs

Wrong claim of CVD Benefit - assessee had opted for First Check Assessment - importer had admitted their typographic error, showing willingness to pay differential duty....
December 1, 2015 Case Laws Customs

Revalidation of DFIA Licenses - The request is not for revalidation of Licenses by Customs, but only a certificate to be issued to DGFT confirming the sequence of events....
December 1, 2015 Case Laws VAT and Sales Tax

Purchase of goods for use in works contract from other state - interstate movement of goods against Form-C - Denial of exemption claim - Notification dated 28.04.1993 -.....
December 1, 2015 Case Laws VAT and Sales Tax

Sale of goods in the SEZ - works contract - Appellate authority has failed to appreciate the fact that it is not possible to abide by sub-rule (2A) of rule 42 of the......
December 1, 2015 Case Laws Companies Law

Obligation cast on the promoter/promoter group to make yearly disclosure - the AO’s of SEBI have not considered the question as to whether the appellants are individual.....
December 1, 2015 Case Laws Income Tax

Penalty u/s.271(1)(C) - paints were his “personal effects” - the plea of the assessee that receipts from sale of paintings were not offered to tax on a bona fide belief.....
December 1, 2015 Case Laws Income Tax

Exemption u/s 11 - merely because the payments are made outside India, it cannot be said that the charitable activities were also conducted outside the country - the......
December 1, 2015 Case Laws Income Tax

As long as the objects of the trust are charitable in character and as long as the purpose or purposes mentioned in Form 10 are for achieving the objects of the trust,......
December 1, 2015 Case Laws Income Tax

Valuation of closing stock - notwithstanding the fact that the opinion of the Chartered Accountants of India was expressed in the 'guidance note", which had not attend.....
December 1, 2015 Case Laws Income Tax

Taxability of Income from assets held by Trust - The circumstances highlighted by the Assessing Officer to show that the transaction as a colorable device cannot take......
December 1, 2015 Case Laws Income Tax

Non-granting of exemption u/s. 10(23C)(iiiab) - denial of benefits of exemption u/s. 11 also - the exemption has been denied solely for the reason that the institution......
December 1, 2015 Case Laws Income Tax

Computation of capital gains - The expression “full consideration” cannot be considered as having a reference to the market value of the asset transferred, but the......
December 1, 2015 Case Laws Income Tax

Delayed payment of employee’s contribution to ESI fund should be allowed as deduction under section 36(1)(va) of the Act read with section 43B of the Act if the said......
December 1, 2015 Case Laws Income Tax

TDS u/s 194I - non deduction of TDS - no TDS is required to be deducted on such a premium paid for acquisition of rights in the land taken by way of lease from MMRDA - AT
November 30, 2015 Case Laws Customs

Provisional release of goods - Section 110A - Maintainability of appeal -An appeal lies before this Tribunal against an order passed by Commissioner of Customs under......
November 30, 2015 Case Laws Service Tax

Waiver of pre deposit - organization like C-DIT was set up by Government should be a model to others as far as compliance with law is concerned. Unfortunately, in this....
November 30, 2015 Circulars Companies Law

MCA decided to relax Additional Fees and Extend the last date of filing of forms MGT-7 (Annual Return) and AOC-4 (Financial Statement) upto 30.12.2015. - Circular
November 30, 2015 Case Laws Service Tax

CENVAT Credit - credit for the input services like car parking, furniture rentals, DG Set charges, facility maintenance charges - needless to say that all the input......
November 30, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - returned of excess duty through debit / credit Notes - appellant admittedly accounted for the said amount as ‘receivable’......
November 30, 2015 Case Laws Central Excise

Job Work - claim of full exemption under notification no. 214/86CE whereas the principal manufacturer availing the area based exemption from duty under notification no.....
November 30, 2015 Case Laws Customs

Levy of customs duty on goods cleared from SEZ to DTA and non-processing area of the SEZ - Custom duty at the rate of 16% advalorem levied by Notification dated......
November 30, 2015 Case Laws Customs

Levy of anti dumping duty - anti-dumping duty is levied for the protection of domestic industry and not to safeguard the interest of the revenue - HC
November 30, 2015 Case Laws Customs

Valuation of Imported goods - Inclusion of royalty in assessable value of goods - because there are no such identical goods, the onus does not shift to the importer to......
November 30, 2015 Case Laws Customs

Valuation of the goods for export which are "football goalkeeper gloves" - Undervaluation - the transaction value as declared by the appellant for claiming duty drawback....

1 ....7 8 9 101112 13 14 15........ 109

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N: Land Customs Stations and Routes for import and export of goods by lan...

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

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register