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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 5201 to 5250 of 5427 Records

1 ....101 102 103 104105106 107 108 109

January 21, 2015 Case Laws Central Excise

Duty demand u/s 11D - duty variation due to re-determination of petroleum products - only a composite price under the administered pricing mechanism has been charged......
January 21, 2015 Case Laws Customs

Whether the furniture exported by the appellant would be considered as handicraft or not - furniture with design items have visual appeal in the nature of ornamentation.....
January 21, 2015 Case Laws Customs

Classification of goods - import of Chrysler 300C Sedan RHD car - the vehicle merits classification under CTH 8702 has to be allowed in the light of the registration......
January 21, 2015 Case Laws Income Tax

Unaccounted gifts - creditworthiness of donor and genuineness of gift is not proved because the assessee had no direct relationship with the donor and in the absence of.....
January 21, 2015 Case Laws Income Tax

Long Term Capital Gain - assessee executed a release deed of property - when undisputedly, there is no cost of acquisition to assessee, the computation provision fails,.....
January 21, 2015 Case Laws Income Tax

Exemption U/s 10(23C)(iiiae) on interest income - only those income which are received by a hospital on account of treatment is exempt u/s 10(23C)(iiiae) and not any......
January 21, 2015 Case Laws Income Tax

Maintainability of the assessment u/s 153C of the Act - The date on which this exercise is done would be considered as the date of receiving the books of account or......
January 21, 2015 Case Laws Income Tax

Labour charges for repairing of vehicles - assessee has not placed any evidence on record proving the nature of repairs on vehicles carried out - no description of the......
January 21, 2015 Case Laws Income Tax

When the assessee claims that the assessee has paid the management fee to the AE, no doubt the burden is on the assessee to prove that it has received services from its.....
January 20, 2015 Case Laws Service Tax

Failure of registration of service - Belated filing of ST-3 Returns - The short payment of Service Tax was not detected by the Revenue, therefore, the reasonable cause.....
January 20, 2015 Case Laws Central Excise

Denial of rebate claim - Bar of limitation - once the initial rebate claims filed within 1 year of date of export, although without original/duplicate copies of AREs-1......
January 20, 2015 Case Laws Central Excise

Adjustment of CENVAT Credit - process of packing of bought out items and manufactured items undertaken by the appellant to make CJK which was not amount to manufacture -....
January 20, 2015 Case Laws Customs

Delay in refund claim - Interest on refund claim - date of refund application and payment of interest after three months thereafter, cannot be postponed under any circumstances. - AT
January 20, 2015 Case Laws Customs

Enhancement of declared value of goods - enhancement of value on the basis of NIDB data cannot be accepted - AT
January 20, 2015 Case Laws VAT and Sales Tax

Rate of taxability of iron and steel used for execution of works contract - iron and steel to be taxed at 4% - remaining taxable turnover relating to goods other than.....
January 20, 2015 Case Laws Income Tax

Lower deduction certificate under section 197 r.w.r 28AA rejected - Rule 28AA which would generally apply would not apply in the present case because the petitioner’s......
January 20, 2015 Case Laws Income Tax

TDS u/s 194C - joint ventures/consortiums - payments made to their constituent members on account of execution of contract work - There being no relationship of......
January 20, 2015 Case Laws Income Tax

TDS u/s 194A - Interest paid on term deposits to its members by the Co-op bank - , when there is a specific provision, general provision cannot be applied in the case of....
January 20, 2015 Case Laws Income Tax

Claim of higher rate of depreciation - Mobile crane was registered as a heavy motor vehicle - depreciation at 40% on crane mounted on motor truck allowed u/s 32 - AT
January 20, 2015 Case Laws Income Tax

Capital gain - possession was not given - transfer of property did not take place on the date of execution of development agreement and accordingly the capital gain not.....
January 20, 2015 Case Laws Income Tax

TDS u/s 192 - Salary paid to Non-resident Managing Director - non deduction of TDS - the salary paid outside India at US for the services to the US branch would not be......
January 20, 2015 Case Laws Income Tax

Revision u/s 263 - AO chose not to make any disallowance u/s 40(a)(i) on foreign commission received - when two views are possible and the ITO has taken one view with......
January 20, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - disallowance made u/s 94(7) - transactions concluded prior to the date of receipt of assent of Hon’ble President of India - in view of bonafide.....
January 20, 2015 Case Laws Income Tax

Disallowance of expenses u/s 40(a)(ia) - TDS u/s 194C from the advances made - assessee had not claimed any deduction from the income of the year under consideration -......
January 20, 2015 Case Laws Income Tax

Disallowance u/s 14A - The expenditure incurred exclusively for business activity cannot be included in such attributable expenses for the purpose of disallowance u/s.14A - AT
January 19, 2015 Case Laws Central Excise

Rebate claim - Export of Gutkha prior to issue of amendment dated 02-07-2011 in the Plastic waste - Export takes place when the ship leaves or sailed out of India. - the....
January 19, 2015 Case Laws Central Excise

Remission of duty - Goods destroyed in fire after removal of goods - failure to export the goods- remission denied but penalty waived - CGOVT
January 19, 2015 Case Laws Customs

Valuation - import of vessel - Benefit of exemption under Notification No. 21/2002-Cus - value declared by the appellant in their bill of entry is really a transaction.....
January 19, 2015 Case Laws Customs

Rejection of request for transferability of Duty Credit scrips under the Served From India Scheme - neither the provision in para 3.12.7 nor definition in para 9.28......
January 19, 2015 Case Laws VAT and Sales Tax

Benefit of the Samadhan Scheme under Samadhan Act - by a mere change of officer, now the clock cannot be set back and the petitioner's applications cannot be rejected,......
January 19, 2015 Case Laws Income Tax

Tax Collection at Source' (TCS) - The provision does not draw any distinction between 'Timber grown in India' and the 'Timber imported' from abroad - importer of timber....
January 19, 2015 Case Laws Income Tax

Revenue v/s capital expenditure - , the expenditure incurred by the assessee on conversion of convertible debentures into equity shares has to be treated as capital expenditure - HC
January 19, 2015 Case Laws Income Tax

Revenue has to be vigilant in issuing notice to the third party under Section 158 BD, immediately after the completion of assessment of the searched person, this Court......
January 19, 2015 Case Laws Income Tax

Accrual of income - the right to receive that amount was contingent upon there not being any defects in the work, during the stipulated period. It is then, and only......
January 19, 2015 Case Laws Income Tax

Penalty under section 271(1)(c ) - where the complete chain of transactions had been established by the investigating authority and it has been established that the......
January 19, 2015 Case Laws Income Tax

Deduction u/s 80IB(10) - option to merge flats - It is undisputed fact that few 1-BHK flats remain so without any merger despite the provision of ‘hole’ left and others.....
January 19, 2015 Case Laws Income Tax

Reduction of rate of gross profit from 20.89% adopted in assessment to 8.15% of turnover - Non production of books of accounts was beyond the control of the assessee -......
January 19, 2015 Case Laws Income Tax

TDS u/s 194C - Once the conditions of further proviso of section 194C(3) are satisfied, the liability of the payee to deduct tax at source would cease. The requirement......
January 17, 2015 Case Laws Central Excise

Extended period of limitation - Suppression of facts - appellant was under bonafide belief that food colour preparation shall fall under Chapter 21 while Revenue was......
January 17, 2015 Case Laws Central Excise

100% EOU - Non-utilization of yarn received without payment of duty under CT-3 certificate, in the manufacture of Terry Towel - allegation of revenue is not correct -......
January 17, 2015 Case Laws Central Excise

Refund of Cenvat Credit - exempted goods can be exported under a Bond/Undertaking-1 in terms of Rule 19 of the Central Excise Rules, 2002 - HC
January 17, 2015 Case Laws Central Excise

Rebate claim - export of Gutkha under - applicant who commenced production w.e.f. 22.04.2011 rightly paid duty on pro-rata basis. - allegation of short payment by the......
January 17, 2015 Case Laws Customs

Transfer of Residence Rules - Import of Cars - appellant had violated the provisions of Transfer of Residence Rules by returning to Dubai before completing the required.....
January 17, 2015 Case Laws VAT and Sales Tax

TNGST - when the invoice of the petitioner contemplates interest on delayed payment, the Tribunal was justified in including the same in the taxable turnover - HC
January 17, 2015 Case Laws VAT and Sales Tax

Where the choice of an assessee, as to the manner of payment of tax, is based on a particular provision of law as it stood at the time of the exercise of his option, and....
January 17, 2015 Case Laws Income Tax

One of the group companies of Marriott has received royalty payment @ 0.5% of gross revenue and the assessee company has received about 3% gross revenue towards......
January 17, 2015 Case Laws Income Tax

Exemption u/s 17(2)(vi) - income from salary - reimbursement of medical expenses claimed by the Director - it is allowable expenses and cannot be said to be perquisite......
January 17, 2015 Case Laws Income Tax

The vehicle in respect of which assessee seeks to claim depreciation @ 50% is a ‘light motor vehicle’ and therefore the claim for enhanced rate of depreciation is on a......
January 17, 2015 Case Laws Income Tax

Notice u/s. 153C - djudicated and decided in favor of the assesse by the High Court - AO does not have assumption for framing the assessment u/s. 153C read with section....
January 16, 2015 Case Laws Central Excise

Denial of rebate claim - Area based exemption - goods were manufactured by a manufacturer who has availed benefit of Notification No.39/01-CE(NT) - benefit of rebate denied - CGOVT

1 ....101 102 103 104105106 107 108 109

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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