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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 751 to 800 of 5427 Records

1 ....12 13 14 151617 18 19 20........ 109

November 18, 2015 Case Laws VAT and Sales Tax

Levy of tax / VAT on franchisee fees/royalty paid - The assessee shall be liable to pay tax on the royalty received from the licensee dealers, who have been transferred.....
November 17, 2015 Case Laws Income Tax

Transfer Pricing Adjustment on account of interest on loans advanced to Associate Enterprise - interest rate charged by the assessee on the loan given should be......
November 17, 2015 Case Laws Income Tax

Deduction u/s.80P(2)(a)(iv) on income from operation of water treatment plant - the water was not exclusively intended for agricultural use - claim of the assessee was......
November 17, 2015 Case Laws Income Tax

Penalty u/s. 271B - failure to furnish the audit accounts u/s. 44AB - when there is a technical or venial breach of the provisions of law, the ends of justice requires......
November 17, 2015 Case Laws Income Tax

Unexplained cash credits u/s. 68 - the donor in question is not in any way related to the assessee. And also there is no corresponding channel in the gift instrument......
November 17, 2015 Case Laws Income Tax

Addition on excess stock found at the premises of the assessee during the course of survey - while delivering gold at the premises of the assessee, something written on....
November 17, 2015 Case Laws Service Tax

CENVAT Credit – Outdoor catering service – Definition of Input service excluded these services from 1.04.2011 – Service which have been received by assessee before......
November 17, 2015 Case Laws Central Excise

Availment of cenvat credit - inputs such as OPC cement, MS plates, MS beam, MS Angle, MS channels, MS sheets, M.S. Flat, TMT Rod and TOR Rod which are used for the......
November 17, 2015 Case Laws Central Excise

CENVAT credit - Construction of primary school as also ST/SC colony -The definition of input services cannot be stretched to such an extent that it is becomes......
November 17, 2015 Case Laws Central Excise

Refund claim - Denial of unutilized CENVAT Credit - since the rebate claim has been sanctioned in respect of export of excisable goods, which is not in relation to......
November 17, 2015 Case Laws Central Excise

Refund - the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of......
November 17, 2015 Case Laws Central Excise

Refund - Bar of limitation - amount not paid towards excise duty but only by way of deposit during investigation should not be considered as payment of duty; and as......
November 16, 2015 Case Laws Income Tax

Validity of assessment in the status of HUF - The fact that the assessee himself had filed the return in the status of HUF coupled with the provisions of Section 292BB......
November 16, 2015 Case Laws Income Tax

Deduction u/s 80 JJAA - the deduction is available for three consecutive years in respect of the additional employment created by the assessee company during the first......
November 16, 2015 Case Laws Income Tax

Transfer pricing adjustment - Reworking of the operating margin - apportionment of cost has to be done on man-hour basis and not on turnover basis - AT
November 16, 2015 Case Laws Income Tax

Exemption u/s 11 - The expenditure, if incurred in an earlier year is adjusted against the income of a later year, it has to be held that the trust had incurred......
November 16, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - The return was revised with a view to co-operate the Department and to buy peace and to avoid litigation. The disclosure was with a......
November 16, 2015 Case Laws Income Tax

Treatment of surrendered income - apart from cash all other income surrendered may be brought to tax under the head "business income" while the cash has to be taxed......
November 16, 2015 Case Laws Service Tax

Demand of service tax - Demand confirmed under Business Support Services whereas demand was raised under BAS - The first appellate authority has undoubtedly travelled......
November 16, 2015 Case Laws Service Tax

Denial of refund claim - CENVAT Credit - eligible input services - Without premises, we cannot imagine provision of service. Therefore the credit of service tax paid on.....
November 16, 2015 Case Laws Service Tax

Refund CENVAT Credit - since the refund application was filed in the proper format within time and the supporting documents were submitted subsequently, refund cannot be....
November 16, 2015 Case Laws Service Tax

Admissibility of Cenvat Credit - merely because service in question are not received in the factory, the credit cannot be denied on this ground. The services are not......
November 16, 2015 Case Laws Service Tax

Rebate claim for refund of service tax paid on input services used in export of output services - claim for two units where the centralized registration taken later -......
November 16, 2015 Case Laws Service Tax

Cenvat Credit - input services - nexus with output / export of services - Commissioner disallowed a portion of the credit available on the ground that Service Tax credit....
November 16, 2015 Case Laws Service Tax

Power of AC / DC to adjudicate the case u/s 83A where the amount involved is more than ₹ 5,00,000/- - Section 83A is applicable only when penalty is to be adjudged....
November 16, 2015 Case Laws Central Excise

Classification of goods - The goods in question are drilling rigs, though mounted on motor vehicles chassis. - when drilling rigs and the motor vehicles are not......
November 16, 2015 Case Laws Central Excise

Validity of order of tribunal allowing the appeal of the assessee while deciding the stay application - The Tribunal merely proceeds on the footing that being an......
November 16, 2015 Case Laws Central Excise

Benefit of small scale exemption - Use of brand name of others - brand name registered in favor of others for different goods -Benefit of Notification 8/2003 dated......
November 16, 2015 Case Laws Central Excise

Permission for warehousing of goods - Rule 4(4) - the decision of expansion of the factory is the sole discretion of the assessee and department can not insist for that.....
November 16, 2015 Case Laws Central Excise

Denial of CENVAT Credit - The obligation to show that the raw materials have been used for the purpose they were obtained and accounted for in accordance with law is on.....
November 16, 2015 Case Laws Central Excise

Denial of exemption claim - there was no specific certificate certifying that the yarn received would be supplied to handloom units, the fact remains that merely from......
November 16, 2015 Case Laws Central Excise

Export of goods by SSI units - Board has categorically clarified that in case of goods cleared form exempted unit for the purpose of export through merchant exporter......
November 16, 2015 Case Laws Central Excise

Imposition of penalty - reversal of cenvat credit towards exempted goods after audit objection but before issuance of Show Cause Notice (SCN) - penalty u/s 11AC and Rule....
November 16, 2015 Case Laws Central Excise

Refund claim - Improper documentation - there is no prescribed rule that refund claim is required to be filed on letter head and only then the refund claim shall be......
November 16, 2015 Case Laws Central Excise

Remission of duty - Original Authority rejected the remission application on the ground that the appellant did not take proper care to prevent the fire. - reason for......
November 16, 2015 Case Laws Central Excise

Manufacture - labelling and packing from bulk container to carboys - chapter 38 - the tankers cannot be termed as bulk packs and therefore the activity of transferring......
November 16, 2015 Case Laws Customs

Import of old and used tyres - prohibited goods - In the absence of any power conferred upon the Ministry of Environment and Forests, to specify any additional category.....
November 14, 2015 Case Laws Income Tax

Disallowance of payment towards Energy conservation Contribution expenses - the assessee has incurred expenses wholly and exclusively for business purposes - AT
November 14, 2015 Case Laws Income Tax

Depreciation of earlier year was not allowed to be set off against the income offered as unexplained cash deposit made in the account of axis bank - CIT(A) is justified....
November 14, 2015 Case Laws Income Tax

TDS under section 194H - section 40(a)(ia) of the Act was held to be not applicable on payment of “commission” to the banks on payment received from customers through......
November 14, 2015 Case Laws Income Tax

Nature of expenditure - the features of agreement clearly established that what was obtained by the assessee was only a licence and what was paid by the assessee to the.....
November 14, 2015 Case Laws Income Tax

The maintenance charges are not part of the rental income and therefore amount of maintenance charges, received by the assessee, in these facts and circumstances of the.....
November 14, 2015 Case Laws Income Tax

Reopening of assessment - the "reasons recorded" by the Assessing Officer for reopening the case under section 147 is bad in law as there is no reason to believe or any....
November 14, 2015 Case Laws Income Tax

TDS - the provisions of section 195 would not be applicable to the commission payments made by the assessee to non-resident Indians, as such income is not chargeable to.....
November 14, 2015 Case Laws Income Tax

Disallowance of value added tax payable amount made under section 43B - assessee has not shown to us that the computations given in the value added tax audit report was.....
November 14, 2015 Case Laws Income Tax

When on the same set of facts and circumstances of the case, renewal of approval under section 80G(5)(vi) has been granted for earlier years and there being no change in....
November 14, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) - The income of the assessee has been estimated. The AO cold have estimated the generation of agriculture income to this extent, out of......
November 14, 2015 Case Laws Central Excise

Disallowance of MODVAT Credit - Charging machine - Capital goods -Charging machine and lathe machine are qualified as capital goods and squarely covered under the of......
November 14, 2015 Case Laws Central Excise

Duty demand - Clandestine removal of goods - Lack of evidence - the demand cannot be confirmed for mere non-maintenance of records and more particularly, in absence of.....
November 14, 2015 Case Laws Central Excise

Validity of order of settlement commission - since settlement under the Act is in the nature of a package, the appellants having accepted immunity from prosecution,......

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F: GST on Solar Plant

F: ITC on Inward supplies availed in the next Financial Year

F: GST AUDIT U/S 65 AND SHOW CAUSE U/S 73

A: ELECTRONIC CASH LEDGER

A: CENVAT credit can be claimed for telecom infrastructure

A: RECENT DEVELOPMENTS IN GST

A: ITC on Telecommunication Towers: Bharti Airtel (SC) implication in GST...

F: RMC ON FRIGHT

F: RCM on Rent for Exempted Commodity

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

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...

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...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...