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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 5151 to 5200 of 5427 Records

1 ....100 101 102 103104105 106 107 108........ 109

January 28, 2015 Case Laws Income Tax

Investment allowance - "The word "installed" occurring in section 32A(1) would not necessarily mean that it should be fixed in a position, but the word is also used in......
January 28, 2015 Case Laws Income Tax

MAT computation - Neither under the Companies Act nor under the Income Tax Act, this concept of deferred expenditure is recognized. That is a pathology used by the......
January 28, 2015 Case Laws Income Tax

Payments “accrued or arise” in India - taxability need to be determined u/s 5(2)(b) OR u/s 9(1) - there is no inherent contradiction between both the sections - AT
January 28, 2015 Case Laws Income Tax

Depreciation - ownership - the technicality of an asset being registered in the name of the asset can not come in the way of an assessee’s eligibility for depreciation......
January 28, 2015 Case Laws Income Tax

Assessee's claim that since the entire sale consideration was utilised towards discharge of the debt, the same cannot be chargeable to capital gain is not acceptable. - AT
January 28, 2015 Case Laws Income Tax

Revision order - change of heart - a revision order can only be passed on the ground on which the assessee has been given reasonable opportunity of being heard, and as......
January 28, 2015 Case Laws Income Tax

Revision u/s 263 upheld for a limited purpose that the claim of deduction u/s.10B was allowed by AO without proper investigation. - But simultaneously, CIT has exceeded.....
January 28, 2015 Case Laws Income Tax

Foreign travelling expenses - assessee had not furnished details of expenses of wife and children - proportionate disallowance confirmed - AT
January 28, 2015 Case Laws Income Tax

Revision u/s 263 - only because subsequently TPO in AY 2007-08 held the transaction to be not genuine on that basis alone assessment order cannot be held to be......
January 27, 2015 Case Laws VAT and Sales Tax

Classification of 'Nestle Toned Milk' - 'fresh milk' or 'pasteurized milk' - addition of any vitamins to the pasteurised milk nevertheless......
January 27, 2015 Case Laws Income Tax

Fee paid to ROC - Expenditure incurred by a company in connection with issue of share with a view to increase its share capital, is directly related to the expansion of.....
January 27, 2015 Case Laws Income Tax

Penalty levied u/s 271(1)(C) - deemed income being loss claimed and disallowed - The AO has also not specified the charge on which penalty is being levied - No penalty - AT
January 27, 2015 Case Laws Income Tax

Charitable purpose - The mere fact that service charges have been received by the assessee donot vitiate the charitable nature of assessee’s activities - AT
January 25, 2015 Case Laws Service Tax

CENVAT Credit - Outdoor catering service - assessee has employed less than 250 persons in the factory premises - credit denied by the tribunal is incorrect - credit allowed - HC
January 25, 2015 Case Laws Central Excise

Clandestine Removal - Goods not accounted in RG-1 Register - It is settled legal position that the demand cannot be worked on the basis of mere meter readings or power consumption - AT
January 25, 2015 Case Laws Central Excise

Denial of refund claim - Once the demand in respect of export vehicles stands dropped by the Commissioner vide his order dated 9-11-1998, the reasoning of......
January 25, 2015 Case Laws Central Excise

Non-filing of RUDs with the memorandum of appeal is of no consequence and does not amount to violation of Rule 16 of CESTAT (Procedure) Rules, 1982. The contention,......
January 25, 2015 Case Laws Customs

Constitutional validity of circular - When larger public interest is sought to be sub-served by denying exemption to such Advance License holders from the condition of......
January 25, 2015 Case Laws Income Tax

Charitable activity - The correct interpretation of the proviso to Section 2(15) of the said Act would be that it carves out an exception from the charitable purpose of.....
January 25, 2015 Case Laws Income Tax

Treatment to agriculture income - none of these two aspects were established by the assessee i.e. the ownership of the agricultural land in the hands of the assessee and....
January 25, 2015 Case Laws Income Tax

TDS u/s 194C - If the Assessee claims that the amount paid to the C&F agent by the Assessee represents reimbursement, the onus is on the Assessee to prove that it......
January 25, 2015 Case Laws Income Tax

Depreciation - the vehicles are not allowed to be used without insurance, which was done after the end of the year - assessee had placed these vehicles in its showroom......
January 24, 2015 Case Laws Income Tax

Goodwill - The principle of ejusdem generis would strictly apply while interpreting the said expression - Goodwill is an asset under Explanation 3(b) to section 32(1). - AT
January 23, 2015 News Indian Laws

Individuals can Now Carry Indian Currency in ₹ 500 and ₹ 1,000 Denominations to Nepal and Bhutan
January 23, 2015 Circulars FEMA

Whether remittance of salary outside India can be affected for employees on deputation to a group company in India and for employees of Limited Liability Partnership - RBI says Yes
January 23, 2015 Case Laws Service Tax

Alternative remedy against the order of Commissioner (appeals) towards recovery proceedings - the matter has been decided by them rightly or wrongly. So, it is an order....
January 23, 2015 Case Laws Service Tax

Imposition of penalty u/s 78 - Intention to evade tax - erely because the service tax in question is paid prior to the issuance of show cause notice, the assessee cannot....
January 23, 2015 Case Laws Central Excise

Denial of rebate claim - failure to follow the mandatory procedure for export - Simply ticking a wrong declaration in ARE-1 form cannot be a basis for rejecting the......
January 23, 2015 Case Laws Central Excise

Captive consumption - Valuation - w.e.f. 16-3-1995, the process of winding i.e. transferring the yarn from bobbins to cones was no longer a process of manufacture -......
January 23, 2015 Case Laws Customs

Violation of Advance license - When the goods were cleared by filling bills of entry, the customs had examined the licence issued to the appellants both by the licence.....
January 23, 2015 Case Laws Income Tax

TDS u/s 194J - sale of drugs - Principle to principle relationship - whatever be the margin made available to the stockist, so long as the assessee is not making any......
January 23, 2015 Case Laws Income Tax

Nature of software expenses - these are towards payment for renewal of software which the assessee was using for client deliverables - software expenses are revenue in.....
January 23, 2015 Case Laws Income Tax

Provision for loss on derivative contracts - There is an actual contract for sale of merchandise - the transaction in question will not qualify to be called as......
January 22, 2015 Case Laws Service Tax

Import of services - programme producer's service - non-residents, were required to produce audio-visual coverage of the cricket matches conducted by BCCI - levy of.....
January 22, 2015 Case Laws Central Excise

Demand of central excise duty - non-submission of proof of export before the jurisdictional Central Excise Authorities - matter remanded back for fresh decision - AT
January 22, 2015 Case Laws Central Excise

Cenvat Credit - Merely on the ground that the appellant-assessee arranged the transportation for delivery of the goods to the buyer’s premises, they cannot be permitted.....
January 22, 2015 Case Laws Central Excise

Denial of rebate claim - applicant cleared the goods by following self sealing procedure, and good were not physically examined at the port of export - rebate cannot be.....
January 22, 2015 Case Laws Customs

Penalty u/s 112(a) on Chartered Accountant (CA) for issuing false certificate - certificate issued on the basis of unsigned and unaudited documents - penalty confirmed - AT
January 22, 2015 Case Laws Customs

Import of IP Cassette and Imaging Plates would be eligible for the benefit of Notification No. 21/20029-Cus dated 01/03/2002 under Serial No. 357B (ii); FCR Capsula will....
January 22, 2015 Circulars Income Tax

EXPLANATORY NOTES TO THE PROVISIONS OF THE FINANCE (No.2) ACT, 2014 - Circular
January 22, 2015 Case Laws Income Tax

Once an assessment order is being passed, it has some sanctity. If the assessment order is to be disturbed, then the Assessing Officer must strictly satisfy the......
January 22, 2015 Case Laws Income Tax

Method of accounting - when the services are rendered partially, revenue is to be shown proportionate to the degree of completion of the service and therefore the......
January 22, 2015 Case Laws Income Tax

Bogus purchases - oil cakes shown as purchases by the assessee from 33 parties were not genuine transactions -Tribunal was justified in disallowing 25% of the purchase price - HC
January 21, 2015 Circulars Central Excise

Summons in Excise and Service Tax matters - senior management officials such as CEO, CFO, General Managers of a large company or a PSU should not generally be issued......
January 21, 2015 Circulars Central Excise

Summons in Excise and Service Tax matters - Summons by Superintendents should be issued after obtaining prior written permission from an officer not below the rank of......
January 21, 2015 Notifications Income Tax

Furnishing of statement of income by a business trust to the prescribed authority and the unitholders - procedure prescribed - Notification
January 21, 2015 Case Laws Service Tax

Rent-a-cab service - transportation services - transportation of papers/answer sheets, examiners – petitioner cannot escape tax liability on the ground that the hiring......
January 21, 2015 Case Laws Service Tax

Rent-a-cab service - agreement terms indicating vehicle itself not given for operation under ownership and management of client - payments made for operating trips to......
January 21, 2015 Case Laws Service Tax

Merely because the petitioner got himself registered and by way of abundant caution incorporated and accepted its liability in one of the terms of agreement, as and when....
January 21, 2015 Case Laws Service Tax

Revenue is not correct to treat the chit fund business to fall within the ambit of asset management as there is subtle difference between “banking and financial......

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H: Penalty on concealment deleted due to lack of evidence of deliberate u...

H: Company's expenses disallowed, but no penalty as details disclosed; Tr...

H: Resolving Arbitral Tribunal's Mandate Extension: Supreme Court Allows ...

H: Court allows appeal against retrial order for evidence forgery; uphold...

H: Provisions restricting input tax credit on goods/services for construc...

H: Tax Penalty Notice Defects: Grounds Must Be Clear.

H: Taxpayer gets relief under tax dispute resolution scheme despite pendi...

H: Lack of jurisdiction for AO to invoke Sec 153C without receiving mater...

H: Writ challenging assessment dismissed; assessee availed remedy of appe...

H: Income from house property additions - ALV capped at Rs.8.39L for 2015...

H: Fraudulent employee mishandling led to embezzlement loss deductible u/...

H: Taxpayer challenges legality of vague penalty notice - CIT(Appeals) om...

H: Tax-free dividend income, interest-free funds disallowance relaxed, TD...

H: Property renovation costs wrongly disallowed; Revenue authorities over...

H: Charity trust's registration wrongly denied, court orders re-evaluatio...

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 ...

A: Director Identification Number