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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 5251 to 5300 of 5427 Records

1 ....102 103 104 105106107 108 109

January 16, 2015 Case Laws Customs

Goods abandoned - Relinquishment of the warehoused goods - Chief Commissioner had allowed the relinquishment of the goods and the goods were auctioned and therefore,......
January 16, 2015 Case Laws VAT and Sales Tax

Nature of cooperative society, dealer or not - society acted as an intermediary, bringing together the agriculturists-principals and the buyer, and they have no......
January 16, 2015 Case Laws Income Tax

Capital gains tax - dissolution of firm - Transactions not regarded as transfer - The finding that there was no distribution of assets does not lead to a conclusion that....
January 16, 2015 Case Laws Income Tax

The mere ipse dixit of the Officer is not a ground to deny the claim made by the assessee - expenses incurred towards foreign travel of the wife of the partner along......
January 16, 2015 Case Laws Income Tax

The contribution received by way of sponsorship, advertisement, sale of tickets etc. and user charges on the facts of this case, do not convert the charitable activity......
January 16, 2015 Case Laws Income Tax

Eligibility to claim of exemption u/s 11 - justification of incurrence of certain expenses - payments made by the assessee Society to its members have not been shown to....
January 15, 2015 Case Laws Service Tax

Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT
January 15, 2015 Case Laws Service Tax

Evasion of service tax - huge amounts shown in exempted service column of ST-3 return - prima facie extended period of limitation is not applicable - AT
January 15, 2015 Case Laws Central Excise

100% CENVAT Credit availed on capital goods in the same year - removal as such or not - capital goods which were put to use and when cleared from the factory, would be......
January 15, 2015 Case Laws Central Excise

Excisability of diesel generating sets - D.G. Sets are huge and are installed in a separate building, spread over large area. The same are not portable D.G. sets which.....
January 15, 2015 Case Laws Central Excise

Imposition of penalty u/s 11AC - Bogus invoices - invoices were allegedly issued without ever supplying any goods - appellants contention that they are not liable to......
January 15, 2015 Case Laws Central Excise

Penalty u/s 11AC - Non-payment of duty on the price escalation amount received - S A part of excise duty was paid only when it was pointed out by the DGAE - penalty to be levied - HC
January 15, 2015 Case Laws VAT and Sales Tax

Detention of goods - Serial Number and TIN not printed on products - writ petition is disposed of directing the respondent to release the goods upon payment of the tax amount - HC
January 15, 2015 Case Laws VAT and Sales Tax

ITC availed by the petitioner could not have been proposed to be reversed or reversed on the grounds stated by the respondent, i.e., the selling dealer has not filed......
January 15, 2015 Circulars Income Tax

No refund will be issued and the processing of a return cannot be undertaken after notice has been issued u/s 143(2) for scrutiny - CBDT
January 15, 2015 Case Laws Income Tax

Reopening of assessment u/s 147 r.w 148 – till the time available to the assessee for filing return u/s 139(4) has not expired, it cannot be said that any income has......
January 15, 2015 Case Laws Income Tax

Liability to deduct tax at source as required u/s. 194A - Tribunal was not right in holding that appellants-assessees were liable to deduct tax at source as required......
January 15, 2015 Case Laws Income Tax

Treatment of dividend stripping transactions as sham or bogus - Section 94(7) - until change by registration is effected in the books of the company, the transferor......
January 15, 2015 Case Laws Income Tax

Carry forward unabsorbed depreciation in respect of Bogus and Non-existent assets - unless the earlier orders of assessment are rectified, the unabsorbed depreciation......
January 15, 2015 Case Laws Income Tax

Grant of depreciation - written value of block of assets as per books of account of the assets taken over from the demerged company v/s written down value as per the......
January 15, 2015 Case Laws Income Tax

Transfer pricing adjustment - Turnover is an important filter which has to be adopted for determination of the ALP. The FAR analysis would not alter the turnover of the.....
January 15, 2015 Case Laws Income Tax

TDS u/s 195(1) - usance charges are not interest u/s 2(28A) except where an undertaking is engaged in the business of ship breaking in view of explanation (2) to Sec.......
January 15, 2015 Case Laws Income Tax

Transfer pricing adjustment - the transaction of providing loans to subsidiary whether a direct loan or providing credit for initial expenditure, which is stated to be......
January 14, 2015 Case Laws Service Tax

Management consultancy service or merely reimbursement of expenditure - providing General support services, Operational services, Personal services and Secretarial......
January 14, 2015 Case Laws Service Tax

Imposition of penalty - suppression of facts - Validity of SCN - the appellant, without any protest, deposited the Service Tax with interest - show-cause notice is bad....
January 14, 2015 Case Laws Indian Laws

Levy of motor vehicle tax - whether dumpers, loaders, escort crane and maintenance van can be said to be “Motor Vehicle” - Held yes - HC
January 14, 2015 Case Laws Central Excise

Claim of rebate on export of goods while availing the benefit of area based exemption (Kutch area) - claim of rebate / refund denied - HC
January 14, 2015 Case Laws Income Tax

Labour charges paid to the female relatives of the directors disallowed u/s 40A(2)(b) - there was no finding the effect that the labour charges paid were in excess of......
January 14, 2015 Case Laws Income Tax

Penalty imposed u/s 271(1)(c) read with section 274 - It may be a good case for quantum addition but not for imposing penalty. Estimation is outcome of subjective......
January 14, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - assessee who is described as an illiterate old Halwai who admittedly offered to surrender income for tax which was retracted - revenue failed to.....
January 14, 2015 Case Laws Income Tax

Exemption u/s 10B - Duty drawback - AO was not justified in disallowing the claim of the assessee on the basis of decision in the case of Liberty India (2009 (8) TMI 63.....
January 14, 2015 Case Laws Income Tax

It is an established position of law that even when the undisclosed sale or receipt is found, then also only the income embedded in such undisclosed receipt can only be.....
January 13, 2015 Case Laws Service Tax

CENVAT Credit on Input Service - quality control services was rendered outside India, outside the place of removal of excisable goods - credit allowed - AT
January 13, 2015 Case Laws Service Tax

Commercial Training and Coaching Services - training to candidates who intent to become Insurance Agent - Training imparted by the appellants does not fall under the......
January 13, 2015 Case Laws Central Excise

100% EOU received goods free of duty but returned the rejected goods on payment of duty of excise through cenvat credit to the supplier of goods - Prima facie this......
January 13, 2015 Case Laws Central Excise

CENVAT Credit - - whether the appellant is entitled to take CENVAT credit on Annual Maintenance of Wind Mill which has been located outside their factory and the......
January 13, 2015 Case Laws Central Excise

Denial of CENVAT Credit - Job worker utilising excess CENVATTED inputs than the norms fixed for processing - appellant is entitled to take Cenvat credit and are not......
January 13, 2015 Case Laws Customs

Restriction on Export of bullet proof jacket - appointment and the functions of the DGFT are as indicated in Section 6 of the FTDR Act and the DGFT is not authorized to....
January 13, 2015 Case Laws Income Tax

Contribution to education fund u/s section 63(1)(b) of the multistate co-operative societies act 2002 - application of income or diversion of income by overriding title.....
January 13, 2015 Case Laws Income Tax

Delay in filing returns - power to condone - Claim of refund of the tax paid in excess - Taking a lenient view in the matter, and considering the fact that the......
January 13, 2015 Case Laws Income Tax

TDS u/s 195 - whether part of the consideration for purchases of plant, machinery or equipment can be attributed to the installation, commissioning or assembly of the......
January 13, 2015 Case Laws Income Tax

Nature of Central Excise Duty Refund - refund under the sheme of the Union Government with regard to North Eastern State - the said receipts are capital receipts - AT
January 12, 2015 Notifications Income Tax

A citizen of a foreign State, resident in India, being an employee of a foreign company or a citizen of India working in India can open foreign currency account with a.....
January 12, 2015 Case Laws Central Excise

Valuation of goods - Transaction Value - Related Person - tribunal has said that both parts of Rule 9 of 2000 Rules are not fully attracted as it is and, accordingly, it....
January 12, 2015 Case Laws Central Excise

Denial of Central excise registration - property was purchased by the assessee in auction - default of excise duty by the earlier registrant - registration allowed - AT
January 12, 2015 Case Laws Central Excise

Manufacture of R.C. Mattresses (Rubberised Coir Mattresses) - coir products or not - reliance by the Commissioner on some dictionary meaning for the purpose of deciding....
January 12, 2015 Case Laws Customs

Refund claim - Export of ROM - The appellant had not challenged the assessment order and file the refund claim and in the refund claim they challenged the assessment......
January 12, 2015 Case Laws Companies Law

Validity of auction sale - Right of the auction buyer - Since the proper procedure for effecting the sale was not followed, it will have to be held that the price......
January 12, 2015 Case Laws Income Tax

Income on betting - Set off of business losses against betting and gambling income - total winnings from betting of the assessee should be brought to tax at the rate of.....
January 12, 2015 Case Laws Income Tax

Rate of depreciation - 80% or 15% - a wind mill, which obviously cannot supply electricity without power evacuation infrastructure as integral to its very functioning......

1 ....102 103 104 105106107 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