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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 5001 to 5050 of 5427 Records

1 ....97 98 99 100101102 103 104 105........ 109

February 7, 2015 Case Laws Service Tax

Liability to pay service tax in respect of 24 flats handed over to the land owner - If there is no monetary consideration in the transaction, then Section 65 of the......
February 7, 2015 Case Laws Service Tax

Levy of service tax on construction for Hospital - merely because the hospitals were constructed for the charitable organisations do not make the hospitals per se......
February 7, 2015 Case Laws Service Tax

Cenvat Credit - whether Life insurance company can utilize input Credit available with them for payment of service tax against agency commission - held Yes - AT
February 7, 2015 Case Laws Central Excise

Denial of rebate claim - export of exempted goods - non-observance of the conditions prescribed in the notifications mentioned above, would result in denial of the rebate - AT
February 7, 2015 Case Laws Central Excise

CENVAT Credit - Inputs used in the manufacture of exempted goods or exempted services - manpower also consumed for the purpose of handling waste and compost etc. is an.....
February 7, 2015 Case Laws Customs

Imposition of penalty - Unlawful import of goods - proceedings under tax legislation such as the FCRA or the Customs Act do not require the prosecution to discharge the.....
February 7, 2015 Case Laws Customs

When a consumer imports or purchases goods for industrial use, which in this case, since the process amounts to manufacture it can be said as industrial use, such......
February 7, 2015 Case Laws Income Tax

Interest expenditure which is otherwise allowable deduction u/s 36(1)(iii) but deffered as per the provisions of section 43B cannot be disallowed because of the reason......
February 7, 2015 Case Laws Income Tax

Accrual of income - brokerage on new issue of shares (IPO) - double taxation - all the income earned at the first stage has to be treated as income of the assessee......
February 7, 2015 Case Laws Income Tax

Penalty under section 271D for violation of provisions of section 269SS - Amounts towards share application money during the year were some times returned to the said......
February 7, 2015 Case Laws Income Tax

Advance for the sale of property - receipt cannot be brought to tax in the hands of assessee as (a) he is not owner of the property (b) he was not trading in the said......
February 7, 2015 Case Laws Wealth-tax

Levy Penalty - even in response to notices issued by the AO for the second time u/s 17, the assessee did not disclose the value of motor cars by filing fresh returns of.....
February 6, 2015 Case Laws Income Tax

Penalty under Section 271-D - firm had accepted payments from the partners - applicability of the provisions of Section 269-SS - Section 273B of the Act would come to......
February 6, 2015 Case Laws Income Tax

Mere fact that the appeal is pending before the Commissioner of Income Tax (appeals) after the orders of the Tribunal does not oust the jurisdiction of the Assessing......
February 6, 2015 Case Laws Income Tax

Sale of assets - for each asset which is sold the Assessing Officer must have with him the actual cost, WDV and the sale consideration. In absence of the same, Section......
February 6, 2015 Case Laws Income Tax

Capitalization proportion of the the general, administrative expenses, including on employee and director remuneration, toward workin- progress (WIP) - different......
February 6, 2015 Case Laws Income Tax

Unsecured loan - amount received from husband of the appellant Shri Manoj Kumar who is an independent assessee - he is doing Kiryana business and he has deposited the......
February 6, 2015 Case Laws Income Tax

Scope of revision u/s 263 - when the claim of the assessee is not allowable and there is no possibility of two views, then allowing the claim by the Assessing Officer......
February 6, 2015 Case Laws Income Tax

Wrong offer to tax on capital gains on the conversion of capital asset to stock in trade by wrongly applying the provisions of section 45(2) - the assessee is estoped......
February 6, 2015 Case Laws Income Tax

Conversion of capital asset to stock in trade - The land in question was not actually transferred and hence no value was adopted by the Stamp Duty Authorities as the......
February 6, 2015 Case Laws VAT and Sales Tax

Scheme of compounding - KVAT - there cannot be any splitting up or proportionate reduction of the annual turn over of the previous year to determine the compounded tax.....
February 6, 2015 Case Laws Central Excise

Claim of Refund of interest paid on duty - When the statute does not provide for payment of interest while sanctioning the refund of interest on duty, the Tribunal has......
February 6, 2015 Case Laws Service Tax

CENVAT Credit on GTA services - Before amendment dated 1-4-2008, services used for clearance of final products from the place of removal is covered in input service,......
February 6, 2015 Case Laws Service Tax

Demand of duty on vocational coaching service and on excess utilization of input service credit beyond the limit of 20-% of service tax payable on output service - once....
February 6, 2015 Case Laws Service Tax

Denial of refund claim - Classification of service - , the show-cause notice proposed demand under one service category whereas confirmation was under another category -....
February 6, 2015 Case Laws Income Tax

Non deduction of TDS - when it pays interest income to a member both on time deposits and on deposits other than time deposits, with such co-operative society, need not.....
February 6, 2015 Notifications Income Tax

Safe Harbour Rules for generation, transmission or distribution of electricity Notified vide Income-tax (2nd Amendment), Rules, 2015. - Notification
February 5, 2015 Case Laws Service Tax

Issuance of wrong registration certificate ST-2 as service provider instead of Input Service Distributor (ISD) - demand of duty and levy of penalty - matter remanded......
February 5, 2015 Case Laws Service Tax

Supply of tangible goods - applicant acquired the aircraft on the basis of the lease agreement, which is the legal possession. - as long as the transaction is treated as....
February 5, 2015 Case Laws Service Tax

Cenvat Credit - Denial of input service credit in the hands of Job worker who is availing the benefit of exemption notification no. 8/2005 ST and 214/86 CE and did not......
February 5, 2015 Case Laws Central Excise

Cenvat / MODVAT Credit - All this would indicate as to how the makers and framers of the Rule did not intend to deny MODVAT credit simply because the inputs were not......
February 5, 2015 Case Laws Central Excise

Waiver of pre deposit - Extension of stay order - The waiver of pre-deposit. to the extent directed by CESTAT, will be valid until the final disposal of the appeal - HC
February 5, 2015 Case Laws Customs

Valuation of goods - The television programmes have been aired from Singapore - from whatever angle one may look at the transaction, there is nothing on record to show......
February 5, 2015 Case Laws Customs

Valuation of goods - Enhancement in value of goods - adjudicating authority mis-directed himself in including the value of a taxable service rendered in India in the......
February 5, 2015 Case Laws Customs

Import of hospital equipments - import by third party - In any case it is not the case of the Revenue that the equipments imported have not been used by the Government.....
February 5, 2015 Case Laws Customs

Denial of “deemed export” benefit - Department having clarified and interpreted its policy for the first time in March 2011, it could not have relied upon such......
February 5, 2015 Case Laws Income Tax

Provision for payment made on behalf of subsidiary company claimed as expense - Even if the version of the CIT(A) taken as correct, then also, the loss being......
February 5, 2015 Case Laws Income Tax

Disallowance of interest - Holding subsidiary companies - If interest so paid is allowed, then it would be indirect benefit given by the assessee company to the FOPL and....
February 5, 2015 Case Laws Income Tax

Non deduction of TDS u/s 194J - Whether certificate issued by the CAs would be sufficient compliance for the purpose of taxes paid by the deductees - Revenue tries to......
February 5, 2015 Case Laws Income Tax

Non deduction of TDS u/s 194J - payments made to various policy holders, as well as to various hospitals on behalf of the insurance companies - no element of profit......
February 5, 2015 Case Laws Income Tax

Renting of terrace for installation of mobile antenna - taxable as income from House Property - deduction of 30% u/s 24(a) allowed - AT
February 5, 2015 Case Laws Income Tax

Method of computation of interest u/s 244A - AO directed to calculate interest due to the assessee without reducing the interest u/s 244A, which is part of the refund......
February 4, 2015 Circulars Income Tax

STANDARD OPERATING PROCEDURE FOR PROSECUTION IN CASES OF TDS/TCS DEFAULT - Circular
February 4, 2015 Case Laws Service Tax

Penalty u/s 76 - Renting of immovable property - The appellant paid the Service Tax on 10.12.2012 i.e after two weeks from the expiry of the period specified under......
February 4, 2015 Case Laws Service Tax

Rejection of refund claims - If the service provider pays Service Tax on the service provided to an SEZ unit, the recipient is bound to get refund unless assessment at......
February 4, 2015 Case Laws Service Tax

Denial of rebate claim - Export of Business Auxiliary Services - Notification No. 12/2005-ST - contravention of not following the procedure of filing the declaration is.....
February 4, 2015 Case Laws Service Tax

Refund - service tax was paid on advance receipt whereas no services were provided - amounts paid by the Respondent cannot be termed as payment of duty but has to be......
February 4, 2015 Case Laws Central Excise

Whether activity of re-packing/re-labeling/re-fining of laboratory chemicals undertaken by the appellant in respect of Petroleum Benzine and Hexane for Chromatography......
February 4, 2015 Case Laws Central Excise

Recovery of excise duty - Petition a sick company - Protection granted u/s 22 of SICA - Since Section 11E of the Excise Act was inserted after the enactment of the Act......
February 4, 2015 Case Laws Central Excise

Invocation of extended period of limitation - The Department had chosen not to issue notice pending appeal, for which failure thereof, they are not entitled to invoke......

1 ....97 98 99 100101102 103 104 105........ 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