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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 5051 to 5100 of 5427 Records

1 ....98 99 100 101102103 104 105 106........ 109

February 4, 2015 Case Laws Central Excise

There is no provision for cash refund of the unutilized Cenvat credit at the time of surrender of registration certificate on closure of unit.- AT
February 4, 2015 Case Laws Customs

Import of TV broadcasting equipments - non payment of duty - Their contentions that they have obtained bills/invoices from the dealers is beyond acceptable as having......
February 4, 2015 Case Laws Customs

Valuation - Determination of transactional value - ship demurrage charges are not includible in the assessable value of the imported goods prior to CVR, 2007 coming into force - AT
February 4, 2015 Case Laws Customs

Classification of goods - import of parts of Room Air Conditioners - sub-assembly of air conditioners to which the appellant/assessee is claiming to be “ventilating and....
February 4, 2015 Case Laws Customs

100% EOU - DTA clearances - products are not similar to the goods exported or expected to be exported - this is a case where it cannot be said that appellant has a......
February 4, 2015 Case Laws Indian Laws

Scope of RTI Act - An applicant is entitled for information, prescribing the criteria and the marks allotted under different heads for giving employment to public......
February 4, 2015 Case Laws Income Tax

Tax liability of trust - the purpose of tax under the Act, the Assessing Officer may be in a position to find out the status of the beneficiaries of the First Level......
February 4, 2015 Case Laws Income Tax

Whether share application money received in cash is in the nature of deposit - rigours of Section 269SS of the Income Tax Act cannot be applied, penalty could not be......
February 4, 2015 Case Laws Income Tax

Transfer pricing adjustment - AO/TPO/DRP not appreciating the 50:50 revenue split business model between the appellant and its associated enterprises in relation to......
February 4, 2015 Case Laws Income Tax

Compensation to the customers, who have booked their flats claimed as buy-back expenses aggregating to ₹ 65,68,500/- which has been claimed as deduction - expenses....
February 4, 2015 Case Laws Income Tax

Excess amortization cost debited to the profit and loss account - addition was in respect of Satellite rights of 107 films, Split wide open (satellite rights) and......
February 4, 2015 Case Laws Income Tax

Disallowance of finance charges payable - Interest is paid whenever money is borrowed or some debt is incurred. Both elements are missing in these transactions. - AT
February 4, 2015 Case Laws Wealth-tax

Exclusion from wealth tax - value of the assets used for the purpose of earning lease rent income - decision is the tribunal treating the same is business income is not wrong - HC
February 3, 2015 Case Laws Service Tax

Proceedings for recovery of service tax demand - When the demand of tax is yet to be adjudicated, it cannot be said as tax payable, for which resort to section 87 of the....
February 3, 2015 Circulars DGFT

Guidelines for processing of online IEC applications and IEC check list - Circular
February 3, 2015 Case Laws Service Tax

Denial of benefit of VCES - If an issue, which was the subject matter of an earlier notice or on which the determination has already been done in respect of any period,....
February 3, 2015 Case Laws Service Tax

If the Bank requires the appellant to verify and report on the financial position of the prospective/potential customer identified by the Bank and got the report within.....
February 3, 2015 Case Laws Service Tax

Denial of CENVAT Credit - Merchant Banking Services - denial of credit on the basis of a challan for the reason of fraud, collusion, suppression of facts, etc., would......
February 3, 2015 Case Laws Service Tax

Rent a cab service - whether the service of providing buses on contract basis by the appellant to various factories and firms on monthly rental basis can be classified......
February 3, 2015 Case Laws Service Tax

Utilisation of Cenvat credit for payment under Reverse charge - the situation is revenue neutral in as much as even if the impugned service tax was paid in cash, the......
February 3, 2015 Case Laws Service Tax

The expression inclusive of taxes only means that there would be no further rise in the value of the contracts and there is nothing in the said contract that service tax....
February 3, 2015 Case Laws Central Excise

Manufacture - fixation of glass in already manufactured doors cannot be held to be emerging of a new product inasmuch as doors remain doors and windows remains windows. - AT
February 3, 2015 Case Laws Central Excise

Adjustment of refund with interest due on belated duty - adjustment of sanctioned rebate claims against the interest amount, which never stand adjudicated by the......
February 3, 2015 Case Laws Customs

100% EOU or free trade zone - there was no manufacturing operation at all carried out by the appellant - When the goods imported were declared to be used in......
February 3, 2015 Case Laws Indian Laws

Method for quantification of petroleum oil - when the Rules framed under the Act themselves are providing for measurement of vehicle tanks in litres, how can it be said.....
February 3, 2015 Case Laws Income Tax

Redemption of Stock Appreciation Rights - capital gain or perquisite under Sec.17(2)(iii) - Tribunal was not justified in holding that capital gain arose to the assessee....
February 3, 2015 Case Laws Income Tax

Activity of growing roses, chikkus - whether an agricultural income exempt from tax? - sale proceeds from the business of nursery carried on by the assessee constitute......
February 3, 2015 Case Laws Income Tax

Deemed dividend - legal fiction of section 2(22)(e) does not extend to “shareholder”. The fiction is not to be extended further for broadening the concept of shareholders - AT
February 3, 2015 Case Laws Income Tax

Non-est return of income - Assessee had never applied for PAN, the return of income was not verified and the return being not filed by the Assessee stand established and....
February 3, 2015 Case Laws Income Tax

Maintainability of the appeal - undeniably the order under section 271FA of the Act was passed by the Director of Income-tax who is equivalent in rank with the ld.......
February 3, 2015 Case Laws Income Tax

Adjustment of notional interest on account of extended credit period allowed to the AE - When the assessee is not making any difference for not charging the interest......
February 3, 2015 Case Laws Income Tax

Additional depreciation on plant and machinery - intermediary Bitumen mix is not article or thing manufactured or produced by the assessee - additional depreciation not allowed - AT
February 3, 2015 Case Laws Income Tax

The purpose of the payment of loyalty commission was clearly for business of the assessee, and it is not for the department to sit over the judgment of the assessee that....
February 3, 2015 Case Laws Income Tax

Accommodation entry - bogus purchases - an amount which has not been debited in the P&L account and therefore not claimed as expenditure cannot be disallowed even though....
February 3, 2015 Case Laws Wealth-tax

Interest claim of Refund - Interest claim - Whether the assessee is entitled to interest under Section 34A(4B)(a) of the Wealth-Tax Act, 1957 self assessment return has.....
February 2, 2015 Case Laws Customs

Condonation of delay - the inaction can be attributed only to the staff while the appellant/importer was away and the plea of mis-placement of the order, as pleaded by.....
February 2, 2015 Case Laws VAT and Sales Tax

Works contract - supply, laying and spreading of ready mix concrete - No justifiable ground to accept that on the mere absence of the word "works contract" in the......
February 2, 2015 Case Laws Income Tax

The work which ultimately results as the culmination of the assessee’s efforts of compiling, editing, digital designing, etc - It is computer software that are produced.....
February 2, 2015 Case Laws Income Tax

Income derived from slot charter operations of a tonnage tax company is to be included to determine the tonnage income of a tonnage tax company even if such operations......
February 2, 2015 Case Laws Income Tax

Scope of Section 153C - whether it enables the assessing officer to issue notice to third parties, on the basis of the satisfaction - matter remitted back for ascertaining facts - HC
February 2, 2015 Case Laws Wealth-tax

Enhancement in value of land - land being used as business asset, its value was to be determined as per Rule 14 and not as per Rule 20 of Schedule III of wealth tax act - AT
February 2, 2015 Case Laws Wealth-tax

Wealth tax assessment - Wedding Gifts Trust - Once the Deed has stipulated that on the death of the two women, their children would become the beneficiaries, the......
February 1, 2015 Case Laws Service Tax

CENVAT Credit - availment of the Cenvat Credit on the invoices received prior to service tax registration - appellant is entitled to take Cenvat Credit on the invoices.....
February 1, 2015 Case Laws Service Tax

Activity of supervision of fabrication and erection of supporting structures and equipment from the client - it cannot be termed that appellant is providing technical......
February 1, 2015 Case Laws Service Tax

Penalty u/s 76, 77 & 78 - service tax was paid before issuance of show cause notice - although the Show cause notice was issued to the respondent which was not required.....
February 1, 2015 Case Laws Service Tax

Laying of paver blocks at JNPT - appellant is undertaking the assigned job on behalf of their clients through contractors - activity does not fall under the business......
January 31, 2015 Case Laws Central Excise

Method of Valuation - Glues and adhesives - MRP based valuation or transaction value - appellant in the grounds of appeal have not controverted the fact that they were.....
January 31, 2015 Case Laws Central Excise

CENVAT Credit on "Steatite Ceramic" falling under CTH 6804 availed as 100% as inputs instead of 50% as capital goods during the first year - interest on 50% to be paid......
January 31, 2015 Case Laws Income Tax

Interest liability under Section 234B - non-payment of advance tax - non deduction of tds - no interest is leviable on the respondent assessees under Section 234B, even.....
January 31, 2015 Case Laws Income Tax

Rectification of mistake - CCIT cannot sit as an Appellate Authority over the decision of the Appellate Tribunal. The CCIT is bound by the decision of the Appellate......

1 ....98 99 100 101102103 104 105 106........ 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