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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 901 to 950 of 5427 Records

1 ....15 16 17 181920 21 22 23........ 109

November 7, 2015 Case Laws Income Tax

Rejection of book results u/s 145 - estimating the income at 5 percent of gross receipts - no material was brought to establish that the purchases and expenses had been.....
November 7, 2015 Case Laws Income Tax

Rejection of TDS credit - the corresponding receipt has not been offered to tax - it clear that if there was no liability to pay tax, the TDS paid is liable to be refunded - AT
November 7, 2015 Case Laws Income Tax

Addition made towards bogus purchase of sulphur and cement - suppliers have been produced before the Learned AO under summons proceedings u/s 131 - Just because the......
November 7, 2015 Case Laws Income Tax

Exemption u/s 11 - Under the Indian law, a land can belong to one person and the building can be owned by other person. - When the physical possession of the building is....
November 7, 2015 Case Laws VAT and Sales Tax

Levy of VAT - transfer of goods or not - integration process of the developed ERP software is undertaken by the assessee by deputing ERP implementation team to render......
November 7, 2015 Case Laws VAT and Sales Tax

Exemption from tax - Classification of goods - manufacturing of non-woven felts used in cars as a matting - Once the product manufactured by the assessee is held to be......
November 7, 2015 Case Laws VAT and Sales Tax

Levy of entry tax - levy of entry tax on the import of tea and local sale and inter-State sale of the blended tea is untenable. - HC
November 7, 2015 Case Laws Customs

Exemption from levy of additional duty (CVD) where the manufactured goods are exempted from duty of excise - Amendments to nullify the decision of Apex Court - The......
November 7, 2015 Case Laws Customs

Fraudulent drawback claim - Misdeclaration of goods and serial numbers - . Considering the number of consignments and the value thereof, the submission that there was......
November 7, 2015 Case Laws Central Excise

Valuation of goods - Under valuation - whether the value of the software was to be included while arriving at the transaction value of the cellular phones and for the......
November 7, 2015 Case Laws Central Excise

Manufacture - whether the bought out Pumps and own manufactured I.C. Engine put in single carton by the assessee would amount to manufacture of Power Driven Pumps - Mere....
November 7, 2015 Case Laws Central Excise

Pan Masala Packaging Machines - When the rules do not provide for the manner in which duty is required to be abated, no fault can be found in the approach of the......
November 7, 2015 Case Laws Central Excise

Department cannot refuse to grant Central Excise registration in respect of the premises in question to the petitioner on the ground that the earlier registration has......
November 7, 2015 Case Laws Central Excise

Revenue authorities, on receipt of classification list, did not direct the appellant to go for the drawal of the samples and get the same tested in order to ascertain......
November 7, 2015 Case Laws Central Excise

Duty demand - Shortage of goods - Clandestine removal of goods - there was an established case of issuance of parallel invoices by appellant with same numbers. - Burden.....
November 7, 2015 Case Laws Service Tax

Condonation of delay - It appears that the meritorious appeal may be converted into demeritorious one if delay is not condoned. When Tribunal had granted an opportunity....
November 7, 2015 Case Laws Service Tax

Construction of residential quarters for staff - Residential Complex or Commercial complex service - staff quarters constructed by the respondent are not covered under......
November 7, 2015 Case Laws Service Tax

Levy of penalty for delayed payment of service tax - no show cause notice could be issued for imposition of penalty when service tax alongwith interest is paid before......
November 7, 2015 Case Laws Service Tax

Works contract service - Composition Scheme being optional, having opted for it, appellant has no locus standi to revert back to workout the gross value charged for the.....
November 6, 2015 Notifications Service Tax

Effective Rate of Swachh Bharat Cess is 0.5% of the value of taxable services w.e.f. 15-11-2015 - Now the effective rate of service tax will be 14.5% w.e.f. 15-11-2015 - Notification
November 6, 2015 Case Laws Income Tax

TDS credit - vendor deposited the TDS with the PAN of the assessee wrongly instead of its sister concern - Assessee did not offer any income corresponding to TDS - credit allowed - HC
November 6, 2015 Case Laws Income Tax

Commission for issuing the DDs and POs - CIT deleted the additions made in the hands of the Assessee only on the ground that in Ravinder Yadav's hand they have already......
November 6, 2015 Case Laws Income Tax

Addition u/s 68 - no addition can be made in the hands of the Assessee under Section 68 of the Act and it will be open to the Revenue to move against the share......
November 6, 2015 Case Laws Income Tax

Addition made u/s 14A r.w. 115JB - MAT computation - AO has rightly disallowed the expenditure of ₹ 73,07,018/- by invoking the provisions of Section 14A read......
November 6, 2015 Case Laws Income Tax

Reimbursement of salary costs of seconded personnel - whether is in the nature of ‘fees for technical services’ u/s 9(1)(vii) - TDS u/s 195 - all the payment made by......
November 6, 2015 Case Laws Income Tax

Addition on account of alleged difference between the interest income declared by the appellant and the Form No. 26AS of the Department - The information contained in......
November 6, 2015 Case Laws Income Tax

Transfer pricing adjustment - Disallowance of interest - due weightage is to be given towards interest benefit enjoyed by the assessee by availing credit for 150 days......
November 6, 2015 Case Laws Income Tax

TDS u/s 194C or u/s 192 - payment to Self Help Groups (SHG) - there is no contractor-contractee relationship but is more in the nature of employee-employer relationship.....
November 6, 2015 Case Laws VAT and Sales Tax

Challenge to rule 57A of Assam VAT - Specific activities which are not to be treated as manufacture - Delegated legislation cannot take away the right that is vested or.....
November 6, 2015 Case Laws Companies Law

Maintainability of petition under sections 397 & 398 of the Companies Act 1956 - oppression and mismanagement - withdrawal of suit without liberty will not make this CP....
November 6, 2015 Case Laws Customs

Imposition of penalty under Section 112(b) of Customs Act - Import of old and second hand textile machineries more than 10 years old - Restriction of 10 years old was......
November 6, 2015 Case Laws Customs

Mis-declaration under Transfer of Residence Scheme – abetment by car dealer - appellant have venially violated the provisions hence, penalty imposed on him under......
November 6, 2015 Case Laws Central Excise

Denial of a refund of the interest recovered by the revenue - demand of interest is not sustainable. Consequently, the interest recovered from the appellant is to be......
November 6, 2015 Case Laws Central Excise

Denial of CENVAT Credit - invalid documents - covering letter vide which monthly returns were filed with the authorities indicated copies of RG23A part I and II as......
November 6, 2015 Case Laws Central Excise

Refund due of revision in price escalation clause - refund claim was filed withing one year from the issuance of credit notes - refund allowed - AT
November 6, 2015 Case Laws Central Excise

CENVAT Credit - Credit in respect of imported fitment which has been cleared under Rule 4(5)(a) on job work challan - final products have been exported directly from the....
November 6, 2015 Case Laws Central Excise

SSI Exemption - Clubbing of turnover of exempted units situated in Baddi, Himachal Pradesh - we cannot go into the intentions of the legislature, unless there is......
November 6, 2015 Case Laws Central Excise

Duty demand - discrepancy in relation to recording of e-Challans in the ER-1 return - Considering the proof of payment of e-receipts, which is on record and the same can....
November 6, 2015 Case Laws Service Tax

The main activity is not Site Formation since the drilling site is already existing and what the appellant to undertake is to remove the waste from the existing drilling....
November 6, 2015 Case Laws Service Tax

Refund - Cenvat credit - Export of services before seeking service tax registration - Once the credit was taken if it is admissible and when it accumulates and cannot be....
November 6, 2015 Case Laws Service Tax

Intellectual Property Right not covered by the Indian laws would not be covered under taxable service in the category of Intellectual Property Right Services - The......
November 6, 2015 Case Laws Service Tax

Intellectual property rights - the allegation in the show cause notice that the service was provided on continuous basis is incorrect. Only payment of service was spread....
November 6, 2015 Case Laws Service Tax

Denial of refund on the ground that authorization letter does not contain the signature of authorized signatory, although it bears the signature of the Director -......
November 6, 2015 Case Laws Service Tax

Even if there is an omission in the authorization letter as long as the assessee company does not dispute the signatures in the refund claim and documents, the omission.....
November 6, 2015 Case Laws Service Tax

Input service distribution - denial of the distribution of CENVAT credit during unregistered period shall be anomaly to law when tax liability incurred is ordered to be.....
November 6, 2015 Case Laws Service Tax

Appellant is undertaking the processing of vegetables on behalf of their client. It is settled law that revenue officers cannot argue against the board's circular - AT
November 6, 2015 Case Laws Service Tax

Demand of service tax - activity of preparation of vegetables, fruits by processing the same & packing in consumer packs for their clients is in relation to agriculture.....
November 6, 2015 Case Laws Service Tax

Taxability of amount received and for achieving the target under Target Incentive Scheme in the hands of car dealers - demand of service tax under Business Auxiliary......
November 6, 2015 Case Laws Service Tax

Leviability of service tax - franchise service - franchisee was obliged not to open any school with any name in the existing premises/building operational area of the......
November 5, 2015 Case Laws Service Tax

Advertising Agency service or sponsorship service - Import of service - The service rendered by sports bodies abroad could possibly be covered under the head of 'Sale of....

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N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

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H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

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H: Land sale profit: Business income or long-term capital gain? Intention...

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H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

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A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Implementation of automation in the Customs (Import of Goods at Conces...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES