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Showing 1 to 20 of 865 Records

  • 2015 (6) TMI 1152 - CESTAT CHENNAI

    CCE, Coimbatore Versus M/s. Sasi Advertising Pvt. Ltd.

    Imposition of Penalty - Held that - conduct of the respondent does not appear to be questionable in view of cooperation rendered to the Department to discharge not only tax liability but also interest liability - penalty not justified - appeal dismissed - decided against Revenue........ + More


  • 2015 (6) TMI 1151 - ITAT AGRA

    Firozabad Shikohabad Vikas Pradhikaran Versus Asstt. Commissioner of Income Tax, Caircle-5, Firozabad.

    Accrual of interest - Addition being interest on year marked funds (i.e. Development Fund & Infrastructure Development Fund) - assessment as income - Held that - CIT(A) has given too much of emphasis on how the monies are invested in a current account with District Co-operative Bank or in fixed deposits elsewhere. That is not material in the present context. What is material is that income from interest on these funds does not accrue to the a....... + More


  • 2015 (6) TMI 1150 - ATPMLA

    Purshottam V. Joshi Versus Dy. Dir., Directorate Of Enforcement, Mumbai

    Offence under PMLA - provisional attachment orders - Held that - The scheduled offences have been committed and the appellant has connived with others in opening various loans and bank accounts using forged papers and documents and in the process the bank has been defrauded of considerable amount. It was also observed that Shishir P. Dharkar is apparently in control of affairs of the Bank. He has issued certain instructions to the CEO, the appell....... + More


  • 2015 (6) TMI 1149 - ITAT BANGALORE

    Mary Immaculate Society Versus The Deputy Director of Income Tax (Exemptions)

    Accumulation of income for application to the extent of 15 of net receipts u/s. 11(1)(a) - allowance at 15 of gross receipts or net receipts i.e.; gross receipts less Revenue expenditure - Held that - The assessee is to be allowed accumulation of income for application for charitable purposes u/s. 11(1)(a) of the Act at 15 of gross receipts following the decision in the case of Bai Sonabai Hirji Agiary Trust v ITO (2004 (9) TMI 300 - ITAT BOMBAY-....... + More


  • 2015 (6) TMI 1147 - ITAT LUCKNOW

    U.P. Co operative Federation Limited Versus Income Tax Officer, Range II (3) , Lucknow

    Disallowance of Contribution towards Gratuity & Superannuation Fund and provision for bad debts - Held that - We find that it is held by Hon ble Allahabad High Court force in assessee s own case for A. Y. 2009-10 that it is an undisputed fact that the assessee s enjoying the benefit of section 80P (2) and the deduction is not dependent on the quantification of claim made by the assessee and therefore if there is any addition made in the incom....... + More


  • 2015 (6) TMI 1143 - CESTAT, NEW DELHI

    Bharat Sanchar Nigam Ltd. Versus Commissioner of Central Excise, Chandigarh

    CENVAT credit - inputs/capital goods - telecom towers/erection of towers - case of appellant is that the disputed service falls under definition of input service - Held that - It is an admitted fact on record that the appellant is a service tax assessee, duly registered under the Service Tax statute for providing the telecom services. Installation of telecom towers are for the purpose of providing the output service by the appellant - Since the d....... + More


  • 2015 (6) TMI 1142 - ITAT, DELHI

    Mukesh Kumar Versus ITO

    Validity of notice after case being transferred - Reopening of assessment - file transferred by ITO Ward-26(4) to ITO Ward - 26(3) noticing jurisdiction over the appellant - Held that - ITO Ward-26(3), New Delhi had proceeded with the framing assessment without issuing fresh notice u/s 148. It means that ITO Ward-26(4), New Delhi had no valid jurisdiction over the appellant, at the time of issuing notice u/s 148 of the Act. In such circumstances,....... + More


  • 2015 (6) TMI 1141 - CESTAT MUMBAI

    M/s Gammon India Ltd. Versus Commissioner of Central Excise, Nagpur

    Payment of tax with interest before issuance of SCN - succession of business - amalgamation - Held that - it is an admitted fact that all the transactions were recorded in the Books of Account maintained by the appellant - it is admitted fact that the factory with respect to which the demand under reverse charges was made has been succeeded by the present appellant, during the period in question, amalgamation proceedings was going on before the H....... + More


  • 2015 (6) TMI 1140 - CESTAT MUMBAI

    Commissioner of Customs (Export) , Mumbai Versus M/s Peetee Coach Builders (P) Ltd.

    Conversion of shipping bills - the free shipping bills filed by the respondent were allowed to be converted for considering grant of drawback - rejection of conversion of shipping bills on the ground that there is no provision under Rule 12(1)(a) of the Drawback Rules, 1995 read with Board Circular No.4/2004 dated 16.1.2004 wherein conversion of free shipping bills was not allowed in the case of brand rate drawback - Revenue is in appeal on the g....... + More


  • 2015 (6) TMI 1139 - CESTAT NEW DELHI

    M/s. Jai Forgings & Stampings Pvt Ltd. Versus C.C.E. & S.T., Panchkula

    Re-credit of CENVAT credit reversed erroneously - principles of unjust enrichment - job-work - Held that - Reversal of cenvat credit and taking of such re-credit is only book entries and the appellant demonstrated with the help of documentary evidence that the amount actually reversed was taken as re-credit. In this case, the embargo created in Rule 6 ibid will not have any application inasmuch as the job worked goods removed from the factory of ....... + More


  • 2015 (6) TMI 1137 - CESTAT, CHENNAI

    Yes and Yes Hitech Promoters India Pvt. Ltd. Versus CCE, Salem

    Maintainability of appeal - pre-deposit - non-compliance - Held that - the appeal is dismissed for want of compliance under section 35F of the Central Excise Act, 1944........ + More


  • 2015 (6) TMI 1136 - CESTAT NEW DELHI

    Commissioner of Central Excise, Rohtak Versus E.C.E. Industries Ltd.

    CENVAT credit - duty paying documents - grievance of Revenue are that the Bank certificates do not contain any serial number, address of the party and are not in the form of invoice as required under the provisions of Rule 4A of the Service Tax Rules, 1994 - Held that - Manner of preparation of invoice by the service provider is contained in Rule 4A of the Service Tax Rules, 1994. The proviso appended thereto specifies that in case of invoices is....... + More


  • 2015 (6) TMI 1135 - CESTAT NEW DELHI

    Aksh Optifibre Ltd. Versus Commissioner of C. Ex. & S.T., Jaipur-I

    Appropriation/Adjustment of the rebate amount towards the Government dues - Section 11 of the Central Excise Act, 1944 - whether, the rebate amount can be adjusted/appropriated for the Central Excise duty liability, which is under contest and the issue is sub judice before the Appellate Authority? - Held that - the case in hand is squarely covered by the decision of the Bangalore Bench of this Tribunal in the case of Voltas Ltd. v. Commissioner o....... + More


  • 2015 (6) TMI 1130 - ITAT LUCKNOW

    M/s Maharana Pratap Education Centre, Versus A.C.I.T. -1, Kanpur.

    Exemption u/s 11 & 12 - Held that - The income of the assessee should be assessed as per section 11 & 12 of the Act and if the assessee is able to establish that 85 or more of the income of the assessee has been utilized for the purpose of assessee institution then the income of the assessee should be exempt. Because there is no finding of the authorities below on this aspect of the matter, we restore the matter back to the file of the As....... + More


  • 2015 (6) TMI 1129 - ITAT CHENNAI

    Dy. Commissioner of Income-Tax, Corporate Circle 4 (1) , Chennai Versus K. Pandiarajan

    Penalty u/s 271(1)(c) - received 1 million Euros for forgoing the right to sue/initiate legal proceedings for breach of pre-emptive right to purchase shares - decision on nature of the said receipt - Revenue is of the opinion that the said receipt constitutes revenue receipt against the assessee s claim that it falls in capital zone - AO taxed the same u/s 28(va) - Held that - We find there is no dispute before us so far as disclosure of informat....... + More


  • 2015 (6) TMI 1128 - ITAT MUMBAI

    Dy. Commissioner of Income-Tax Circle 8 (3) , Mumbai Versus Synovate India Private Limited

    Recomputation of the value of closing work-in-progress by attributing interest proportion to the work-in-progress - Held that - The issue arising in the present appeal is identical to the issue before the Tribunal in assessment years 2004-2005 and 2005-2006. The AO in the year under appeal, in turn, following the decision made in assessment years 2002-2003, 2004-2005 and 2005-2006 had recomputed the valuation of work-in-progress at the close of t....... + More


  • 2015 (6) TMI 1127 - ITAT CHANDIGARH

    Madan Mohan Sharma Versus Income Tax Officer, Ward 6, Patiala

    Exemption u/s 10(10C) Held that - Decision of the I.T.A.T., Chandigarh Bench rendered in the case of Shri Bikram Jit Passi (2012 (11) TMI 214 - ITAT, CHANDIGARH) is squarely applicable to the facts of the present case. Respectfully following the above order of the Tribunal, allow the claim of the assessee holding that the authorities below were not justified in disallowing the amount of ₹ 5 lacs under section 10(10C) of the Act. - Decided i....... + More


  • 2015 (6) TMI 1126 - ITAT CHENNAI

    The Deputy Commissioner of Income-tax, Chennai Versus M/s. Ford India Pvt. Ltd.

    Disallowance made in respect of provision for warranty - Held that - The issue is squarely covered in favour of the assessee by the decision of the Tribunal in assessee s own case, no provision can be recognized. Liability is defined as a present obligation arising from past events, the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits. A past event that leads to a present obligat....... + More


  • 2015 (6) TMI 1125 - CESTAT, BANGALORE

    Shree Renuka Sugars Ltd. Versus Commissioner of Central Excise, Customs and Service Tax, Belgaum

    Waste/by-product - Bagasse - excisability - reversal of CENVAT credit on GTA service - Held that - reliance placed in the case of Balrampur Chini Mills Ltd. Vs. UOI 2013 (1) TMI 525 - ALLAHABAD HIGH COURT where it was held that even after the amendment in Section 2(d), bagasse cannot be held to be an excisable item inasmuch as the same does not pass the test of manufacture, as defined in Section 2(f) of Central Excise Act - appeal allowed - decid....... + More


  • 2015 (6) TMI 1124 - ITAT MUMBAI

    K.S. Jewellery & Co. Versus Asstt. Comm. of Income Tax 20 (1) , Mumbai

    Disallowance of Travelling Expenditure - Held that - The assessee has submitted the details, according to which foreign travel expenses were subjected to FBT and since foreign travel expenses have already been subjected to FBT, the same could not be disallowed under section 37 of the Income Tax Act, 1961. See Om Intercontinental vs. ACIT 2013 (4) TMI 793 - ITAT MUMBAI . Therefore we delete the addition and appeal filed by the assessee is allowed........ + More


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