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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 5301 to 5350 of 5427 Records

1 ....103 104 105 106107108 109

January 12, 2015 Case Laws Income Tax

Penalty u/s 271G - filing of document within two months before Transfer pricing officer (TPO) - Ambiguity or doubt in the mind of the Assessing Officer does not justify....
January 12, 2015 Case Laws Income Tax

Validity of reopening of assessment - The reasons recorded by the Assessing Officer do not meet and satisfy the said basic and limited pre-jurisdictional requirement. - HC
January 12, 2015 Case Laws Income Tax

Deduction u/s 31 - current repair to machinery or plant - replacement of parts -The mere fact that the new parts are different from those that were replaced, in terms of....
January 12, 2015 Case Laws Income Tax

The non-impleadment of the legal heir of late assessee effectively meant that the Tribunal passed an order in respect of a dead person and thereby rendered its order a......
January 12, 2015 Case Laws Income Tax

Waiver of interest levied u/s 220(2) - Financial difficulty - it would be necessary for the 1st respondent to reconsider the matter regarding levy of interest under Section 220(2) - HC
January 12, 2015 Case Laws Income Tax

TDS u/s 192 - Gift coupons were given to employees - The salary of employees comes from the revenue of the PSU and when huge amount of TDS is made from regular salary,....
January 12, 2015 Case Laws Income Tax

Payment of bonus - Disllowance u/s 43B - The only thing he can verify is as to whether bonus has been paid as a matter of fact. If it is paid, deduction has to be......
January 10, 2015 Case Laws Central Excise

Remission of duty - Goods destroyed in transit - when the goods after clearance from the factory for exports are lost in transit, the remission of duty under Rule 21......
January 10, 2015 Case Laws Central Excise

Refund claim - Unjust enrichment - stock transfer to another unit - the Abu Road unit which had taken the Cenvat credit of the duty paid by Satnoor unit had reversed the....
January 10, 2015 Case Laws Central Excise

Denial of CENVAT Credit - transactions of the appellant company with M/s Sidh Balak Enterprises are bogus and as such no goods had been received by them and hence the......
January 10, 2015 Case Laws Customs

Royalty paid for the Process Know-how and the various fees paid for basic engineering services and supervisory services are includible in the assessable value of the......
January 10, 2015 Case Laws VAT and Sales Tax

Interpretation of term “and their compounds” - Additive flavour compounds only and synthetic essential oils, fragrances, etc. – the perfumery compounds are compounds of....
January 10, 2015 Case Laws Income Tax

Penalty under Section 271D - violation of Section 269-SS - surrender of income - Receipt of Loan in cash - There is suspicion but this alone without further verification....
January 10, 2015 Case Laws Income Tax

Deemed dividend - If such loan or advance is given to such shareholder as a consequence of any further consideration which is beneficial to the company received from......
January 10, 2015 Case Laws Income Tax

Deduction u/s 80IA(4) - revenue contended that assessee had not developed the infrastructure facilities as it was only a custodian for the movement and handling of all......
January 10, 2015 Case Laws Income Tax

Disallowance of Interest u/s 36(1)(iii) - Section 36(1)(ii) of the Act makes no distinction between money borrowed to acquire a capital asset or a revenue asset and that....
January 10, 2015 Case Laws Income Tax

Registration u/s 12A - according to the CIT the auditor does not conform to the definition of accountant in terms of explanation below section 288(2) - The said Seciton.....
January 10, 2015 Case Laws Income Tax

Disallowance of various expenses - increase in expenses despite decrease in turnover compared to previous year - it is an admitted position that the details of the......
January 10, 2015 Case Laws Income Tax

Disallowance u/s 40(b) - salary paid to partners - AO did not accept the amount surrendered during the survey as income from business - when the business activity of......
January 10, 2015 Case Laws Income Tax

Waiver of interest u/s.234A and u/s.234B - The conduct of the petitioner in the instant case does not call for any lenient view in the matter of levy of interest. - HC
January 10, 2015 Case Laws Income Tax

Deemed income u/s 41 - waiver of loan - respondent did not enter the loan amount in the profit and loss account, before, or after it was written-off - it was not a trade....
January 9, 2015 Case Laws Central Excise

There is no material available to show that waste weak HCL acid is marketable and therefore it cannot be treated as an excisable commodity - demand set aside - AT
January 9, 2015 Case Laws Central Excise

Whether the goods are maize starch classifiable under Tariff heading 11.03 or it is modified maize starch classifiable under Tariff heading 35.05 - there is no basis......
January 9, 2015 Case Laws Central Excise

Suppression of production - Clandestine clearance of goods - Entry not recorded in RG-1 Register - Parallel invoices - It may be stated that without human intervention,.....
January 9, 2015 Case Laws Central Excise

Wrong payment of duty mentioning the registration code of sister concern - PAO did not accept the appellant’s request for transfer of the amount - duty was paid again -.....
January 9, 2015 Case Laws Customs

It is not as if every act of putting white ink is an act of manipulation or forgery, if the white ink is put to correct a mistake and is done by the author of the......
January 9, 2015 Case Laws Customs

Classification of imported coal containing a calorific value limit on moist more than 5833 Kcal/kg - Steam Coal or not - matter referred to Larger Bench - AT
January 9, 2015 Case Laws VAT and Sales Tax

When there was no movement of goods and it was only billing activities, the input credit claimed on such transactions is rightly disallowed - HC
January 9, 2015 Case Laws Income Tax

AO cannot out rightly deny the benefit of exemption claimed under section 10(23B) of the Act if KVIC certificate is filed before him, unless he reports the matter to the....
January 9, 2015 Case Laws Income Tax

ESOP expenses disallowed – deduction of the discounted premium is to be allowed during the years of vesting on a straight line basis - AT
January 9, 2015 Case Laws Income Tax

Nature or sale of shares – Capital gains or business income - if a share is held for more than two or three months and then sold, the transaction cannot be properly......
January 9, 2015 Case Laws Income Tax

Revision u/s 263 - AO has initially aggregated the business income declared by the assessee and also the ALP adjustment and thereafter has allowed deduction u/s 10A -......
January 9, 2015 Case Laws Income Tax

TPA - Violation of principles of natural justice – t any rate 4 working days is insufficient to produce the voluminous documents necessary for answering the queries......
January 9, 2015 Case Laws Income Tax

TDS u/s 195 - on receiving advance payment, one may compensate the maker of advance payment by way of allowing interest or the same benefit can be given the name of......
January 9, 2015 Case Laws Income Tax

TDS u/s 194C – expenses incurred for convening meeting of dealers - section 194C is not applicable for payments made by the customer to the hotel - the......
January 9, 2015 Case Laws Income Tax

Disallowance out of travelling expenditure - the involvement of personal expenditure could not be to the magnitude of 50% - The disallowance, even if made on estimate......
January 9, 2015 Case Laws Income Tax

TDS u/s 194H - Commission or discount - It is just providing a discount to the purchaser and not paying any commission for any services taken from such customers - Not.....
January 8, 2015 Case Laws Service Tax

CENVAT Credit - credit allocated to it by its head office as input service distributor - ISDs was not registered - procedural law should not dominate over the......
January 8, 2015 Case Laws Companies Law

Power of Debts Recovery Appellate Tribunal to condone delay - Section 29(2) of the Limitation Act does not apply to an appeal under Section 18 of the SARFAESI Act and......
January 7, 2015 Case Laws Income Tax

Revision u/s 263 - Just by throwing allegation on the assessment proceedings on suspicion and presumptions, the assessment order is held to be erroneous and prejudicial....
January 7, 2015 Case Laws Income Tax

TDS u/s.194-I - lease premium and additional Floor Space Index (FSI) charges, paid by the assessee-company to Mumbai Metropolitan Regional Development Authority (MMRDA).....
January 7, 2015 Case Laws Income Tax

If the assessee denies that he is in receipt of income from a particular source, it is for the AO to prove that the assessee has received income as the assessee cannot......
January 7, 2015 Case Laws Income Tax

Transfer pricing adjustment deleted - the comparables adopted by the assessee are uncontrolled parties and can be considered for the purpose of determining the Arms'......
January 7, 2015 Case Laws Income Tax

Penalty u/s 272A(2)(c) – when the assessee did not remit the tax deducted at source, then it would not be in a position to file the annual return prescribed in sec. 206.....
January 7, 2015 Case Laws Income Tax

Depreciation on leased premises - there being no user in any earlier year, the same does not qualify to be depreciable asset, for the provision of section 32(1)(iii) to....
January 7, 2015 Case Laws Service Tax

CENVAT credit - delay in availing credit on few invoices - if certain invoices were left out for which credit was not taken earlier then the same can be taken only as......
January 7, 2015 Case Laws Service Tax

Revision of already sanctioned refund claim - Unjust enrichment - revenue is not correct in raising the ground of unjust enrichment as the duty was deposited by the......
January 7, 2015 Case Laws Service Tax

Rent a cab service - private entrepreneurs supply the buses under hire scheme for operation on the identified intra and inter-state route to Andhra Pradesh State Road......
January 7, 2015 Case Laws Service Tax

Levy of Service Tax for the activity of designing, engineering and development of dies/tools - prima facie appears to be erroneously categorised as service instead of manufacture. - AT
January 7, 2015 Case Laws Customs

Classification of ‘Qatar Low Sulphur Condensate’ (Qatar LSC - CTH 27090000 or CTH 27101990 - there is no logical reason with the Revenue not to accept the......

1 ....103 104 105 106107108 109

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