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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 5351 to 5400 of 5427 Records

1 ....104 105 106 107108109

January 7, 2015 Case Laws Customs

Claim of sale proceeds since the confiscated goods were sold through e-auction by the department - confiscated goods were not redeemed by the appellant despite an option....
January 7, 2015 Case Laws Customs

Penalty on Examiner or Examining Officer of Customs - Allegation of aiding and abetment - The dereliction in duty is not a penal offence committed by him for implicating....
January 7, 2015 Case Laws Companies Law

Entitlement for having shares in the company - Ponds' entire case is bogus - It is an edifice built of straw on a foundation of half-truths, deceit and wholly improper......
January 7, 2015 Case Laws Income Tax

Additions u/s 68 and 69 - genuineness of foreign gift - donor made contradictory versions about his relationship with the donee. But the sum and substance of his version....
January 7, 2015 Circulars Service Tax

Procedure for Surrender and Cancellation of Service Tax Registration. - TRADE NOTICE
January 7, 2015 Case Laws Income Tax

Common partners in two firms – Set off of losses incurred by one firm from another - both the firms have separate channels, be it of constitution or maintenance of......
January 7, 2015 Case Laws Income Tax

Speculation business or not – - once a company is categorized as the one carrying on speculation business, an act of segregation needs to be undertaken - the entire loss....
January 7, 2015 Case Laws Income Tax

Disallowance u/s 57 - Principle of consistency - once the interest is allowed in the previous year and if there is no change in the condition then it can be disallowed......
January 7, 2015 Case Laws Income Tax

Merely because, the assessee had leasing out the land to its sister concern for establishing RMC Plant with the understanding that the RMC would be supplied to it at......
January 7, 2015 Case Laws Income Tax

TDS - In the absence of any human intervention for transmitting the DATA through such DATA link satellite link line, the payments made for utilizing such services was......
January 6, 2015 Case Laws Service Tax

Refund claim - export of performance based service - Scientific Testing and Consulting Services - assessee appears to be eligible for refund - matter remanded back - AT
January 6, 2015 Case Laws Service Tax

In-roaming services - All the circles belong to the same company and therefore when one circle provides in-roaming service to another circle, there is no service element involved - AT
January 6, 2015 Case Laws Customs

Duty of customs cannot be levied on software which is exempt from duty merely on the ground that the value of the software is not separately available or separately......
January 6, 2015 Case Laws Customs

Classification of goods - ink cartridges, ribbon cartridges and software are separately classified under headings 8473 and 8524 of CTH. - AT
January 6, 2015 Case Laws Customs

Imposition of penalty on CHA - When the Department itself, only on the basis of the chemical analysis, was able to ascertain that the goods attempted to be exported was.....
January 6, 2015 Case Laws VAT and Sales Tax

Denial of input tax credit on the ground that registration certificate of the supplier has been cancelled ab initio - there was no actual physical movement of the goods....
January 6, 2015 Case Laws VAT and Sales Tax

Levy of VAT / CST - payment with respect to the goods sold is received in the State of Gujarat; that the appellant itself is not registered dealer in the State of......
January 6, 2015 Case Laws Income Tax

Treatment of amount incurred on credit investigation – Verification of information and data provided by prospective customers – held as revenue in nature - HC
January 6, 2015 Case Laws Income Tax

Assessee was liable to pay interest u/s 234B and 234C of the Act in respect of tax determined on the basis of Section 115JA - HC
January 6, 2015 Case Laws Income Tax

Compensation received form P&G for sterilization of the assets – once the appellant has the advantage of receiving a sum towards installation of machinery alone, the......
January 6, 2015 Case Laws Income Tax

MAT - Preparation of P&L Account in violation of AS or not for determination of book profits u/s 115JA(6) - adjustment towards waiver of interest as part of acceptance......
January 6, 2015 Case Laws Income Tax

Assessee has got decree of a foreign court in his favour, and therefore, there being a possibility of realizing the amount in near future, the Tribunal was justified in.....
January 6, 2015 Case Laws Income Tax

Reliability of Audit Report - It appears that in an alarming number cases, these audit reports, rather than painting a true and fair picture of the relevant facts, tend.....
January 6, 2015 Case Laws Income Tax

Transactions in derivatives on recognized stock exchange not as deemed speculative - the transaction carried in future and options (derivatives) are outside the purview.....
January 6, 2015 Case Laws Income Tax

Before making reference to the DVO for estimating the cost of investment in the construction of property, the books of account maintained by the assessee in this regard.....
January 5, 2015 Case Laws Service Tax

CENVAT Credit - LTU - credit available to one unit availed by another unit - this would be only a procedural infraction and may not call for denial of the entire Cenvat....
January 5, 2015 Case Laws Service Tax

High seas Sale Agreement - Prima facie, we find that the applicant sold the goods to TNEB and, therefore, service tax on the administrative charge is not sustainable. - AT
January 5, 2015 Case Laws Central Excise

Product to be classified as motor spirit or not - the flash point of the product is below 250C - In the absence of specific test report in support of the product and in.....
January 5, 2015 Case Laws Central Excise

CENVAT Credit - Loss of goods due to fire - mere receipt of the inputs will not entitle the assessee to avail the credit, when such inputs are destroyed ‘as such’ in......
January 5, 2015 Case Laws Central Excise

Penalty under Rule 25 of the Central Excise Rules, 2002 - on four occasions the respondent could not pay duty in time but they on their own paid the duty along with......
January 5, 2015 Case Laws Customs

Extension of period for fulfilling its export obligation - inclusion of an alternate export product - Challenge in the writ petition from which this appeal arises being.....
January 5, 2015 Case Laws Customs

Detention of trucks - Trucks carrying smuggled goods - being a truck owner, the appellant has transported the goods in good faith. Therefore, the confiscation of the......
January 5, 2015 Case Laws Companies Law

Willful defaulters - The Master Circular does not impose an unreasonable restriction upon the promoters/entrepreneurs, being violative of the Article 19(1)(g) of the......
January 5, 2015 Case Laws Income Tax

Expenses incurred under different heads during the year under consideration have increased even though the turnover has substantially reduced - disallowance confirmed - AT
January 5, 2015 Case Laws Income Tax

Since the investment in the shares was made by the assessee out of interest free funds, such as share application money received, the ordero of the CIT(A) in deleting......
January 3, 2015 Case Laws Central Excise

Utilization of CENVAT Credit - credit availed during the next period utilized for duty of the previous period - in the absence any restrictive provision, utilization allowed - AT
January 3, 2015 Case Laws Central Excise

Whether the fuel and ash handling system manufactured by the appellant are eligible for exemption under Notification No.6/2002-CE dt. 1.3.2002 - non-conventional energy.....
January 3, 2015 Case Laws Central Excise

Denial of refund claim - Unjust enrichment - amount deposited during investigation - and amount of pre-deposit - Refund allowed - AT
January 3, 2015 Case Laws Customs

Petition for release the pending balance duty drawback claim amount, entitled to the petitioner - Classification of HDPE / PP Bags, Flexible Intermediate Bulk Container....
January 3, 2015 Case Laws Customs

Penalty on CHA - Goods being loaded on foreign going vessel without having obtained the necessary LEO from the Customs - penalty confirmed - HC
January 3, 2015 Case Laws Customs

How and in what manner the foreign trade needs to be developed and regulated is essentially to be decided by the authorities under the Parliamentary statute. - These are....
January 3, 2015 Case Laws Customs

SEP Samrat imported by the respondent without drilling or production capability is correctly classifiable under CTH 8905 90 90. - AT
January 3, 2015 Case Laws VAT and Sales Tax

Whether transformation of noncommercial underground raw water into packaged drinking water amounted to “manufacture“ as defined u/s 2(30) of the Assam Value Added Tax......
January 3, 2015 Case Laws Income Tax

Effect of amendment to section 272A(2) - Penalty for TDS return default - The Tribunal rightly observed that the quantum of penalty must be determined by reference to......
January 3, 2015 Case Laws Income Tax

Applicability of section 50 on sale proceeds on sale bottles, crates and cylinders whose individual cost did not exceed ₹ 5,000 - purchase were made before......
January 3, 2015 Case Laws Income Tax

Merely because subsequently another decision of the Coordinate Bench of the ITAT is noticed by the AO, that will not vests the jurisdiction in the AO to exercise his......
January 3, 2015 Case Laws Income Tax

Collection of tax during remand proceedings ignoring the order of Tribunal - AO tendered an unconditional apology for his conduct and submitted that it was collected......
January 2, 2015 Notifications DGFT

No ‘insecticide’ can be imported from a source other than that specified on the certificate of registration or the permit, as the case may be. - Notification
January 2, 2015 Notifications DGFT

Import Policy regime of Radio Navigation Equipment under ITC (HS) 4 digit code 8526 modified - Notification
January 2, 2015 Circulars FEMA

Security for External Commercial Borrowings - Circular

1 ....104 105 106 107108109

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N: Amendment in Notification No. 18/2021-Customs (ADD), dated the 27th Ma...

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

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

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F: interest lability on ITC when payment to supplier is made after 180 days

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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 ...