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Highlights / Annotations / Catch Notes For 2015

Home Highlights Year 2015

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Showing 951 to 1000 of 5427 Records

1 ....16 17 18 192021 22 23 24........ 109

November 5, 2015 Case Laws Service Tax

Refund - Unutilized CENVAT Credit - Export of service or not - research and analysis regarding investment was carried out in India but that services are provided to US......
November 5, 2015 Case Laws Service Tax

Rejection of Refund - Delivery Challan clears that transportation of Bauxite Ore was undertaken by Goods Transport Agency on behalf of assessee who is a sole......
November 5, 2015 Case Laws Service Tax

Construction of Residential Complex Service - CBE&C has issued a clarification in 2010 and appellants had written a letter in October 2008 to CBE&C seeking clarification....
November 5, 2015 Case Laws Service Tax

Refund - unutilized accumulated Cenvat credit - various input services used for export of services - the contention of the adjudicating authority that the said advisory.....
November 5, 2015 Case Laws Central Excise

Clandestine manufacture and removal of goods - Retraction of confession statements - appellant did not want any enquiry on the duress, etc. - during second statement,......
November 5, 2015 Case Laws Central Excise

Option to avail full exemption or partial exemption with CENVAT Credit - appellant-assessees cannot be forced to pay duty as per serial No. 90 of Notification 4/2006......
November 5, 2015 Case Laws Central Excise

Benefit of CENVAT credit - Credit availed on the basis of debit notes - There is no justification for the Revenue to take a period of 4 years to issue the show-cause......
November 5, 2015 Case Laws Central Excise

Denial of refund claim - Section 11B - unjust enrichment - Commissioner (Appeals) has made serious error in not considering the C.A. certificate as well as balance sheet....
November 5, 2015 Case Laws Central Excise

Availment of CENVAT Credit - duty paying document - the payment is made by the appellant and they have accounted for such demand in their books of account. - this is a......
November 5, 2015 Case Laws Central Excise

Demand of interest on payment of differential duty - price escalation clause - when there are diversion decisions on the issue then in my view the judgment which is......
November 5, 2015 Case Laws Central Excise

Duty demand - on the fact of such clear cut information given to the department for recredit of the amount in June 2006; the show-cause notice issued in 2011 is to be......
November 5, 2015 Case Laws Income Tax

Disallowance u/s.43B - Tribunal erred in deleting disallowances being employees' contribution to PF account/ ESI account made by the Assessing Officer as such sums were.....
November 5, 2015 Case Laws Income Tax

Transfer pricing adjustment - CUP method as the Most Appropriate Method for determination of ALP for international transactions. The assessee is also directed to......
November 5, 2015 Case Laws Income Tax

Transfer pricing adjustment - TNMM has almost become the ‘default’ method for taxpayers in recent years. - As such, the TNMM often proves easier to apply than, say, the....
November 5, 2015 Case Laws Income Tax

Penalty u/s 271(1)(c) - for such lump-sum disallowance out of wages on the basis of presumption, no penalty u/s 271(1)(c) is leviable - AT
November 5, 2015 Case Laws Income Tax

Addition u/s 68 - cessation of liability u/s. 41(1) - there is nothing on record to show that there was either remission or cessation of liability of the assessee - AT
November 5, 2015 Case Laws Income Tax

Unsecured loans added as unexplained cash credit u/s. 68 - assessee has failed to prove the creditworthiness of the five loan creditors and therefore failed to......
November 5, 2015 Case Laws Companies Law

Sale after winding up - Deed of Assignment executed by exdirector - rights of secured creditor - The mere fact that the Official Liquidator has not yet adjudicated the......
November 5, 2015 Case Laws VAT and Sales Tax

Refund of sales tax - some price variation is there in the shape of reduction of the value - it cannot be said to be a case of reduction/discount as everything has......
November 5, 2015 Case Laws VAT and Sales Tax

Power to confiscate / detain vehicles transporting goods - irrespective of whether they were covered by a transaction of sale or purchase - when the scheme envisaged in.....
November 5, 2015 Case Laws Customs

Suspension of CHA License - Department appears to have taken advantage of the expressions 'suspension' appearing under Regulation 20 as well as Regulation 22 - The......
November 5, 2015 Case Laws Customs

Valuation of goods - Enhance of value - No SCN issued - Violation of principle of natural justice - enhanced value uncontested and voluntarily accepted, and accordingly.....
November 4, 2015 Case Laws Income Tax

Reopening of assessment - whether the Assessing Officer has “reason to believe” that any income chargeable to tax has “eascaped assessment”? - the reason to believe as......
November 4, 2015 Case Laws Income Tax

Penalty under section 271(1) (c) - the cost of construction in the immovable property was found to be a false claim - where the claim of the assessee was found to be......
November 4, 2015 Case Laws Income Tax

Accrual of income - Taxation in the light of Section 145 - the terms of the agreements, which enable the assessee to demand overdue charges (AFC) is only an enabling......
November 4, 2015 Case Laws Income Tax

Exemption u/s 10B - The stand of the assessee is that automatic route is available to the units, which are having investment less than 100 millions as is the case of the....
November 4, 2015 Case Laws Income Tax

Exemption u/s 11 & 12 denied - the insertion of the proviso to section 12A(2) of the Act has to be construed as retrospective in operation - the benefit of change in......
November 4, 2015 Case Laws Income Tax

Reopening of assessment - amalgamation of company - From the documents on record, it is writ large that the reassessment proceedings have been initiated on the change of....
November 4, 2015 Case Laws Income Tax

Penalty u/s. 271C - failure to deduct tax (TDS) - In case the assessee is in a genuine and bona fide belief that it was not under obligation to deduct tax penalty u/s......
November 4, 2015 Case Laws Income Tax

Denial exemption U/s.11 & U/s.12 - if one of the trustees appointed is not competent to contract, he cannot be made as a trustee as rightly pointed out by the Revenue.......
November 4, 2015 Case Laws Income Tax

Eligibility for benefit U/s 11 - transaction of the sale of the land by the assessee in a wise manner by applying commercial prudence is only an activity which is......
November 4, 2015 Case Laws Income Tax

Disallowance u/s 40(a)(ia) - amount paid to seconded employees on which tax is not deducted at source - since the assessee was not liable to deduct tax under s. 194J,......
November 4, 2015 Case Laws Income Tax

Business expenditure u/s 37 - Disallowance of fines, penalties etc., levied for non maintenance of KYC forms, short collection of margin money - disallowance is contrary....
November 4, 2015 Case Laws Income Tax

Penalty under section 271(1)(c) and under section 271AAA - once the penalty is initiated under section 271AAA in the assessment order, there cannot be any occasion to......
November 4, 2015 Case Laws Income Tax

When one wing of the Central Government considers the transport charges on transport of CO2 Gas as a part of sale consideration and levies excise duty on the same, we......
November 4, 2015 Case Laws Companies Law

Winding up of the respondent company seeked - It is well settled that proceeding for winding up, is not a proceeding for the recovery of outstanding dues. Nor for that.....
November 4, 2015 Case Laws VAT and Sales Tax

Levy of vat on E-commerce transactions - virtual shop - facility for providing online sale or purchase of goods - department did not challenge or rejected the returns......
November 4, 2015 Case Laws VAT and Sales Tax

Levy of Entry Tax under the provisions of the U.P. Act of 2007 - Demand of interest - since the petitioner has disputed its liability from the very inception, the same......
November 4, 2015 Case Laws Customs

EPCG benefit - violation of Section 45 of the Customs Act - goods were shifted without payment of duty and without authorization of the proper officer - reducing the......
November 4, 2015 Case Laws Customs

100% EOU - good were imported by the appellant-assessee for construction of its unit from where the goods meant for export were to be manufactured and therefore, these.....
November 4, 2015 Case Laws Customs

Demand of interest of differential duty - the recovery is made u/s 28 of the Customs Act without reference to section 18(3) - The order which is not in consonance with......
November 4, 2015 Case Laws Customs

Validity of order of Settlement Commission rejecting the balance Settlement Applications arising out of the second and third Show Cause Notices - since section 28AB no.....
November 4, 2015 Case Laws Customs

Settlement of case - before submitting reply to the show cause notice, approached the Settlement Commission - The dismissal of the application filed before the......
November 4, 2015 Case Laws Central Excise

Activity of production of Marble Slabs / tiles from rough irregular marble slabs - cutting and polishing of the granites into slabs and tiles do not amount to activity......
November 4, 2015 Case Laws Central Excise

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods.....
November 4, 2015 Case Laws Central Excise

Cancellation of registration of central excise in the hands of purchaser of the property - There is no infirmity in the action of the respondents in issuing registration....
November 4, 2015 Case Laws Central Excise

Recovery of duty under Section 11 of the Central Excise Act, 1944 from the Purchase of asset - charge on the property of the defaulting company / seller - what has been.....
November 4, 2015 Case Laws Central Excise

Processing and export of Shrimps/Prawns - Not an Agricultural produce - assessee is not entitled to exemption in terms of Notification No. 6/02-CE - Tribunal committed......
November 4, 2015 Case Laws Central Excise

100% EOU - by-products Soyabean Solvent Extraction Raw Oil was not covered under 100% EoU scheme and hence tariff rate applicable in DTA which was nil would be......
November 4, 2015 Case Laws Service Tax

Sponsorship of the IPL matches - whether the service falls within the exclusionary clause of Section 65 (105) (zzzn) of the Finance Act, 1994 - SC dismissed the appeal......

1 ....16 17 18 192021 22 23 24........ 109

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