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1 2015 (4) TMI 40 - ANDHRA PRADESH HIGH COURT
  M/s. Star Enterprises, Vijayawada Versus The Joint Commissioner O/o. Commissioner of Central Excise Customs & Service Tax, Guntur And Others
  Maintainability of appeal - Appeal previously dismissed as barred by limitation - Service Tax on the works undertaken by the petitioner - Held that:- Issue is after availing the remedy unsuccessfully before another Court whether we can accept the cha.....
2 2015 (4) TMI 39 - KARNATAKA HIGH COURT
  Commissioner of Central Excise And Service Tax Versus M/s Jacobs Engineering UK. Ltd.
  Consultancy services - Service provided outside India - Held that:- by an amendment which was brought on 18.4.2006 with effect from 1.5.2006, it was provided that in case where the service provider was situate outside India, the service recipient wou.....
3 2015 (4) TMI 38 - CESTAT MUMBAI
  Commissioner of Central Excise, Kolhapur Versus Shriram SAO. TVS Ltd.
  Manpower Recruitment and Supply Agency Service - activities of cutting/harvesting and transporting of sugarcane to Sugar factory - first appellate authority came to a conclusion that the services rendered by the appellant would not fall under the cat.....
4 2015 (4) TMI 37 - RAJASTHAN HIGH COURT
  Asstt. Commercial Taxes Officer Versus M/s. SK. Traders
  Imposition of penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 - Rectification of order - Whether in the facts and circumstances of the case the Rajasthan Tax Board was justified in law in completely changing and reviewing its earlier order in .....
5 2015 (4) TMI 36 - KERALA HIGH COURT
  M/s. SELVAM BROILERS (P) LTD. Versus THE ASSISTANT COMMISSIONER (ASSMT.) -II AND OTHERS
  Availability of an exemption to hatcheries and poultry farms, within the State - Exemption to the turnover of sale of poultry and chicks hatched and reared within the State with the exemption in respect of hatcheries being for the sale of poultry chi.....
6 2015 (4) TMI 35 - KARNATAKA HIGH COURT
  M/s Mandovi Motors Pvt. Ltd. Versus The State of Karnataka
  Applicability of rate of tax on the sale of demo cars - Benefit of notification dated 25.10.2005 - When the authorities noticed that the claim is for demo cars and not used cars, the said claim was disallowed and tax was levied at 12.5% on the value .....
7 2015 (4) TMI 34 - CESTAT NEW DELHI
  Videocon Industries Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur-I
  Waiver of pre deposit - CENVAT Credit - input services - services have not been exclusively received by the appellant unit or for other premises - service received by the appellant for repair and maintenance of refrigerators warranty period - receip.....
8 2015 (4) TMI 33 - CESTAT MUMBAI
  Commissioner of Central Excise, Pune-III Versus M/s. Ankur Packaging Pvt Ltd
  Denial of refund claim - refund claim was rejected by the adjudicating authority on the ground that the act of raising an objection by the departmental authorities, payment of duty alongwith interest by the appellant at the instance of such objection.....
9 2015 (4) TMI 32 - CESTAT NEW DELHI
  M/s. UP. Pumps Pvt. Ltd. Versus CCE, Kanpur
  Classification of goods - Treadle Pumps, which are feet operated pumps, which can lift water from the depth upto 7 Mtrs and are normally used for minor irrigation purposes for lifting water from beneath or surface water ponds, canals or rivers - whet.....
10 2015 (4) TMI 31 - GOVERNMENT OF INDIA
  M/s Gautam Silk Mills, Mumbai Versus Commissioner of Central Excise, Mumbai-III
  Duty drawback - Determination of brand rate - inputs not specified in the relevant SION - original authority vide impugned order-in-original fixed the brand rate @Rs.16.62 kgs with quantity ::restriction of 4.0000.06 kgs as against rate of ₹ 22.....
11 2015 (4) TMI 30 - GOVERNMENT OF INDIA
  Commissioner of Central Excise, Raigad Versus M/s Rekha Copper & Copper Alloy Pvt. Ltd., Baroda
  Condonation of delay - Denial of rebate claim - there is difference In weight of goods as per ARE-1/Invoice and Shipping Bill/Bill of Lading - correlation of goods covered in excise documents and export documents could not be established - respondent.....
12 2015 (4) TMI 29 - GOVERNMENT OF INDIA
  M/s Emtex Industries (India) Ltd. Versus The Commissioner of Central Excise Thane-I
  Refund claim for the unutilized cenvat credit - jurisdiction of revision authority - period of limitation for filing of appeal - applicant filed this Revision Application after expiry of more than 9 months from date of receipt of impugned Order-in-Ap.....
13 2015 (4) TMI 28 - GOVERNMENT OF INDIA
  M/s Meenasankar Enterprises, Sivakasi Versus Commissioner of Central Excise, Tirunelveli
  Denial of rebate claim - Violation of condition No.2(a) of Notification No.19/04-CE(NT) dated 6.9.04 - goods were not exported direct from factory of manufacture - Held that:- If the Central Excise Officer deputed for verification of goods for export.....
14 2015 (4) TMI 27 - CESTAT MUMBAI
  Peak Agencies Versus Commissioner of Customs (General), Mumbai
  Revocation of CHA License - Clearance of misdeclared goods - Difference of opinion - Majority order - Held that:- As regards the charges of contravention of Regulations 13(a) and 13(d), both the charges arise from a finding in the order dated 26-11-2.....
15 2015 (4) TMI 26 - CESTAT CHENNAI
  Commissioner of Customs, Chennai Versus Adluri Foods
  Exemption from CVD - Addition of trade discount to transaction value - Maintainability of appeal - Held that:- Amount involved in this case is ₹ 4,13,115/- as seen from the worksheet submitted by the learned advocate and the issue is not recurr.....
16 2015 (4) TMI 25 - CESTAT MUMBAI
  Gupta Coal (I) Pvt. Ltd. Versus Commissioner of Customs (Prev.), Mumbai
  Waiver of pre deposit - Denial of the benefit of Notification No. 135/2010-Cus dated 31/12/2010 - Demand of differential duty - Held that:- The contract entered into by the appellant with the foreign supplier M/s. Trafigura Pte Ltd makes it absolutel.....
17 2015 (4) TMI 24 - HIGH COURT OF CALCUTTA
  Sudhir Rai Versus Registrar of Companies, West Bengal
  Application under Section 633(2) of the Companies Act to grant relief - Notice issued to company under section 209(1), 209(3)(b), 217(3), 292(1)(e) and 297 of the 1956 Act - Another notice issued under Section 295 & 299 of the Companies Act - Held.....
18 2015 (4) TMI 23 - SECURITIES APPELLATE TRIBUNAL MUMBAI
  M/s. Gulab Impex Enterprises Ltd. Versus Securities and Exchange Board of India
  Violation of Regulation 8(3) of SEBI SAST(Substantial Acquisition of Share and Takeovers) Regulations, 1997 - Inadvertent non compliance - Appellant on his own approached SEBI on non compliance Held that:- We note that the appellant on his own app.....
19 2015 (4) TMI 22 - COMPETITION COMMISSION OF INDIA
  Tesco Overseas Investments Ltd., In re
  Proposed acquisition of share capital - Proposed combination of business of retail in India - No adverse affect on competition in India - Held that:- As observed, the proposed combination relates to the business of retail in India. The size of the r.....
20 2015 (4) TMI 21 - DELHI HIGH COURT
  RAJKUMAR DYEING & PRINTING WORKS PRIVATE LIMITED & ANR. Versus COMPETITION COMMISSION OF INDIA & ANR.
  Penalties imposed by the Competition Commission of India (hereafter ‘CCI’) for non-filing of undertakings to cease and desist from anti-competitive conduct - Held that:- penalties as contemplated under Section 42(2) of the Act are levied as a punitiv.....
21 2015 (4) TMI 20 - SUPREME COURT
  KM. Sugar Mills Limited Versus Commissioner of Income Tax
  Depreciation on the 1250 gas cylinders disallowed - High Court concurred with the opinion of the Tribunal in denying the depreciation on the ground that the cylinders were not purchased for leasing business and one of the parties to whom the cylinder.....
22 2015 (4) TMI 19 - SUPREME COURT
  Union Of India Versus Star Television News Limited
  Settlement commission - Validity of Sections 245 HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 challenged - Time limits were set for completion of a particular stage of the proceedings. - High Court found [2009 (.....
23 2015 (4) TMI 18 - SUPREME COURT
  Union Of India & Ors Versus Gurmeet Kalra
  Settlement commission - Validity of Sections 245 HA(1)(iv) and 245HA(3) of the Income Tax Act, 1961, as amended by Finance Act, 2007 challenged - Time limits were set for completion of a particular stage of the proceedings. - High Court found [2009 (.....
24 2015 (4) TMI 17 - SUPREME COURT
  MG. Pictures (Madras) Limited Versus Assistant Commissioner of Income Tax
  Disallowance under Section 40A(3) - limit of payments in cash in excess of ₹ 10,000/- increased to ₹ 20,000 by an amendment - whether to be applied retrospectively - Block assessment - Held that:- Since the date of the amendment falls wit.....
25 2015 (4) TMI 16 - SUPREME COURT
  M/s. Ashish Plastic Industries Versus Assistant Commissioner of Income Tax
  Unaccounted production, sales and closing stock of finished products - whether in respect of sales of 32,809 kg., which are shown in the stock register of M/s. Ashish Agro Plast Private Limited, there has been double taxation - Held that:- The submis.....
26 2015 (4) TMI 15 - BOMBAY HIGH COURT
  Plus Paper Food Pac Ltd. Versus Income Tax Officer & Another
  Reopening of assessment - validity of notice challenged - Held that:- The assessment order in the present case has obviously taken into account the aspect of depreciation. Perusal of the assessment order reveals that all relevant documents and detail.....
27 2015 (4) TMI 14 - ALLAHABAD HIGH COURT
  Harbhajan Singh Chadha And Others Versus Director of Income Tax And Others
  Validity of Search and seizure operations - warrant not issued in the name of petitioners - Held that:- The jurisdiction to assess the undisclosed income, if any, of the petitioners' on the basis of the search vests in the assessing officer by vi.....
28 2015 (4) TMI 13 - GUJARAT HIGH COURT
  Commissioner of Income Tax, Gandhinagar Versus Gujarat Urban Development Company Ltd.
  Taxability of the interest receipt in the hands of the assessee - ITAT not treating the interest as income of the assessee - Held that:- The Hon'ble Tribunal on considering the letter of the Central Government while sanctioning the grant in favou.....
29 2015 (4) TMI 12 - DELHI HIGH COURT
  New Delhi Television Ltd. Versus Deputy Commissioner of Income Tax Circle-17(1), [Earlier Circle-13(1)] & Another
  Stay of demand - Held that:- Petitioner has approached this Court by way of this writ petition seeking extension of stay in respect of the assessment year 2009-10 till the disposal of the appeal by the Tribunal. The learned counsel for the petitioner.....
30 2015 (4) TMI 11 - PUNJAB & HARYANA HIGH COURT
  Commissioner of Income Tax, Panchkula Versus M/s. Rajendra Construction
  Revision u/s 263 - CIT held that the assessment order was erroneous and prejudicial to the interest of the Revenue in as much as the unproved, unsecured loans, sundry creditors, expenses have been accepted and the income had been under-assessed to th.....
31 2015 (4) TMI 10 - GUJARAT HIGH COURT
  Commissioner of Income Tax, Ahmedabad-3 Versus Nischay Fab Pvt. Ltd.
  Computation of capital gain - Reduction of Cost of improvement - payment of compensation to tenant - AO treating the same as not an expense incurred in connection with the transfer of the capital asset in question but payments made with a motive to .....
32 2015 (4) TMI 9 - ITAT DELHI
  DCIT-3(2) Versus KDA Enterprises Pvt. Ltd.
  Validity of Gift of Dividend - It was submitted by assessee that all the donor companies are shareholders of Reliance Industries Limited and received dividend income from Reliance Industries. The donor companies had given irrevocable instructions to .....
33 2015 (4) TMI 8 - ITAT HYDERABAD
  Cognizant Technology Services Pvt. Ltd. Versus Asst. Commissioner of Income tax, Circle – 1(2), Hyderabad
  Transfer pricing adjustment - selection of comparables - Held that:- Mold-Tek Technologies Ltd.during the year had shown super normal profit of 113 per cent. The co-ordinate bench of this Tribunal in the case of Capital IQ Information Systems (India).....
34 2015 (4) TMI 7 - ITAT DELHI
  DCIT & Anr Versus M/s Indian Sugar Exim Corporation Ltd. & Anr.
  Contribution towards provident fund - CIT(A) deleted the addition - Held that:-No contrary evidence has been placed by the Revenue except half heated arguments devoid of facts, we find no infirmity in the impugned order where considering the past his.....
35 2015 (4) TMI 6 - ITAT PUNE
  DS. Kulkarni Developers Ltd. Versus Asstt. Commissioner of Income-tax
  Deduction under section 80-IB(10) - claim of the assessee that profits from both the two housing projects were eligible for deduction under section 80-IB(10) of the Act was rejected by the Assessing Officer - Held that:- In the case before us, the p.....
36 2015 (4) TMI 5 - ITAT DELHI
  Multiplex Capital Ltd. Versus ITO
  Disallowance u/s 14A r.w. rule-8D - dividend income claimed exempt u/s 10(34) - Held that:- No effort has been made by A.O. to record his findings as to why the claim of assessee that no expenditure was incurred was not correct. He has made disallowa.....
37 2015 (4) TMI 4 - ITAT CHANDIGARH
  The JCIT(OSD), Central Circle- II, Ludhiana Versus Shri Bhagwan Dass Garg
  Penalty under section 271(1)(c) - income surrendered at ₹ 45 lakhs and addition in respect of Rahon Road Property in a sale of ₹ 1,38,750 - CIT(A) cancelled penalty levy - Held that:- It is clear that all the facts of surrendered income a.....
38 2015 (4) TMI 3 - ITAT MUMBAI
  Vaibhavi Discretionary & Others Versus ITO
  Eligibility for interest on refund - Held that:- No substance in the argument of the Revenue that the delay n the refund was caused because of the conduct of the assessees. In fact, the assessee was questioning the proposition of the Revenue to asses.....
39 2015 (4) TMI 2 - ITAT HYDERABAD
  Satishkumar Agarwal, Vimalkumar Agarwal and Purushotham Das Agarwal (HUF), Versus Dy. Commissioner of Income tax, Circle 5(1), Hyderabad
  Computation of capital gain - year of assessability of the capital gains received by the assessee on the sale of property - Held that:- The possession of the property has been handed over to the purchaser on September 3, 2005. The evidences produced .....
40 2015 (4) TMI 1 - ITAT LUCKNOW
  Dy. CIT. -6, Kanpur Versus M/s. Kapila Krishi Udyog Ltd.
  Excess stock valuation - CIT(A) deleted the addition - Held that:- a clear finding has been given by CIT(A) that physical removal from stacks and weighment in respect of approximately 1,00,000 bags of agricultural products was not possible in such ti.....
41 2015 (3) TMI 1052 - ITAT AHMEDABAD
  The Income-tax Officer(Intl. Taxn.) Vadodara Versus M/s Denial Measurement
  Non deduction of tds on technical work and related to engineering - submission of the Assessee that the Services provided by the non- resident were not in the nature of “making available” hence Article 12 of India U.S.A. treaty were not applicable - .....
42 2015 (3) TMI 1051 - MADRAS HIGH COURT
  The Commissioner of Service Tax Versus Vijay Television (P) Ltd. & The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench
  Invocation of extended period of limitation - agreement between appellants and broadcasting company was known to department - Suppression of facts or not - Penalty u/s 76 & 78 - Held that:- Tribunal was of the view that the Slot Sale Agreement betwe.....
43 2015 (3) TMI 1050 - KARNATAKA HIGH COURT
  M/s. Madura Coats Pvt Ltd Versus Union Of India And Others
  Denial of refund claim - refusal of pay the refund despite no stay granted by the court against hte refund order - Held that:- respondent was fully aware that it was liable to refund the service tax deposited by the appellant in terms of the order da.....
44 2015 (3) TMI 1049 - ANDHRA PRADESH HIGH COURT
  Commissioner of Customs, Central Excise And Service Tax Hyderabad-IV Commissionerate Versus M/s Hyundai Motor India Engineering (P) Ltd.
  100% EOU - Export of services - Denial of refund claim - period of limitation - Whether the CESTAT is correct in holding that the assessee is eligible to claim refund of CENVAT credit on construction service relying on case of Infosys Ltd. (2014 (3) .....
45 2015 (3) TMI 1048 - KARNATAKA HIGH COURT
  M/s. Raman Boards Ltd. (Unit of M/s S. ABB Ltd.) Versus The State of Karnataka, Through The Commissioner of Commercial Taxes
  Classification of goods - Applicable rate of tax - Electrical Insulated Press Board - Whether Electrical Insulated Press Board commonly known as High Density Board is not paper and do not fall within the third schedule of serial No.69 of KVAT, 2003 .....
46 2015 (3) TMI 1047 - GUJARAT HIGH COURT
  State of Gujarat Versus Phil Corporation Ltd.
  Validity of Tribunal's order - Whether the Tribunal has erred in adjudicating on merits the appeal despite the fact that the first Appellate Authority had not adjudicated the matter on merits and it was only on the issue of the predeposit - Held .....
47 2015 (3) TMI 1046 - KARNATAKA HIGH COURT
  Sri Vijay Kumar Surana, Prop M/s Vijay Gems Versus Deputy Commissioner of Commercial Taxes
  Levy of tax u/s 6 of the Karnataka Sales Tax Act, 1957 - assessee are dealing in diamond, gold jewelry studded with diamond, platinum jewelry studded with diamond besides sale of gold jewelry studded with diamond - assessing authority noticed the dia.....
48 2015 (3) TMI 1045 - ALLAHABAD HIGH COURT
  M/s. AS. Creation Versus The Commissioner, Commercial Tax, Uttar Pradesh
  Condonation of delay - Revision application under section 58 of the U.P. Value Added Tax Act, 2008 - Held that:- It is noticeable that revision under section 58 lies to this Court in special cases involving question of law. The order under challenge .....
49 2015 (3) TMI 1044 - SUPREME COURT
  Hindustan Spinning & Weaving Mills Ltd. Versus Commissioner of Central Excise, Mumbai
  Valuation of goods - Captive consumption - Calculation of excise duty - The respondent Department felt that the aforesaid method adopted by the appellant assessee in calculating the excise duty and paying the same in respect of the captive consumptio.....
50 2015 (3) TMI 1043 - MADRAS HIGH COURT
  The Commissioner of Central Excise Chennai II Commissionerate Versus M/s. Britannia Industries Ltd., The Customs, Excise and Service Tax
  whether the assessee can utilise the cenvat credit facilities in respect of outdoor catering services, provided in the factory for its employees, as input service - Held that:- Following decision of CCE V. Ultratech Cement Ltd. reported in [2010 (10).....
51 2015 (3) TMI 1042 - UTTARAKHAND HIGH COURT
  M/s Aica Laminates India Pvt. Ltd. Versus Commissioner, Central Excise & Service Tax
  Waiver of pre deposit - case of the appellant was that the appellant has not received fair consideration before the Tribunal, inasmuch as, its Application for exemption from pre-deposit has not been considered on merits - Held that:- In the impugned .....
52 2015 (3) TMI 1041 - GOVERNMENT OF INDIA
  M/s International Tractors Ltd. Versus Commissioner of Central Excise & Service Tax, New Delhi
  Denial of rebate claim - the applicant has exported the goods under Advance Licence - Held that:- Supreme Court has held in the case of Mihir Textile Ltd. vs. CCE, Bombay [1997 (4) TMI 75 - SUPREME COURT OF INDIA] that exemption/benefit depending upo.....
53 2015 (3) TMI 1040 - GOVERNMENT OF INDIA
  IN RE : GUJRAT ORGANICS LTD.
  Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - Held that:- In terms of Board’s Circular No. 29/2006-Cus., dated 27-12-2006, the supply from DTA to SE.....
54 2015 (3) TMI 1039 - GOVERNMENT OF INDIA
  IN RE : MAROL OVERSEAS LTD.
  Denial of rebate claim - original/duplicate copies of AREs-1 could not be filed along with relevant proof of export - original authority ordered for re-credit in Cenvat account on the ground that transaction value in impugned cases is the lowest of t.....
55 2015 (3) TMI 1038 - GOVERNMENT OF INDIA
  IN RE : JAIN GRANI MARMO PVT. LTD.
  Denial of rebate claim - non-submission of the disclaimer certificate - Bar of limitation - Held that:- assessee filed rebate claim on 14-8-2007. The claim was not complete as required under Section 11B of Central Excise Act, 1944 and therefore a def.....
56 2015 (3) TMI 1037 - DELHI HIGH COURT
  Mahender Jain, Gopal Dokania, Anup Singh, Arun Dokania, Sanjeev Jain, Nitesh Kumar Kedia, Anudeep Singh Versus The Commissioner of Customs (Import And General) And Others
  Offense of smuggling - Import of prohibited / restricted goods - Levy of penalty - Import of bulk (commercial) quantity of Chinese silk textiles of 81,160 yards in contravention of provisions of Customs Act, 1962 - Held that:- The order of the Commis.....
57 2015 (3) TMI 1036 - MADRAS HIGH COURT
  The Commissioner of Customs, Custom House Versus M/s. Universal Cold Storage Ltd.
  Denial of refund claim - Bar of limitation - Duty under protest - similar issue has been considered in the case of Commissioner of Customs Vs Edhayam Frozen Foods (2008 (7) TMI 117 - HIGH COURT MADRAS), and has been answered in favour of the assessee.....
58 2015 (3) TMI 1035 - CESTAT CHENNAI
  Cell Code Nutrition India Pvt Ltd, Sri Rajeswari International, SASS Global Logistics, S Venkatesan, M Sivasakthivelu Versus Commissioner of Customs, Chennai (Airport And Cargo)
  Waiver of pre deposit - Misdeclaration of penalty - Imposition of penalty - Held that:- It is a case of misdeclaration of goods. It is seen that the adjudicating authority classified the goods on the basis of materials available in the form of brochu.....
59 2015 (3) TMI 1034 - HIGH COURT OF DELHI
  Sandeep Sabharwal Versus M-Tech Developers Ltd.
  Winding up petition under Sections 433(e) & (f), 434 and 439 of the Companies Act, 1956 - Default in refund amount - Substantial amount paid during the proceedings - Held that:- In the present case, it is indisputable that the respondent was liable t.....
60 2015 (3) TMI 1033 - DELHI HIGH COURT
  In Re : LRSD Global Holding Private Limited.
  Application for approval of Scheme of Amalgamation under sections 391 to 394 of the Companies Act, 1956 - Regional Director observation regarding Valuation of shares and Swap ratio , Undertaking from RBI for all NBFC compliances. Held that:- In r.....
61 2015 (3) TMI 1032 - ALLAHABAD HIGH COURT
  Girishdutt Mishra Versus State of UP. And 4 Others
  Suspension of license - retail sale of country liquor - Held that:- Following decision of Smt. Babita Rai v. State of U.P. and others in [2010 (12) TMI 1120 - ALLAHABAD HIGH COURT] - Gorakh Nath v. State of U.P. and others [1996 (10) TMI 473 - SUPR.....
62 2015 (3) TMI 1031 - DELHI HIGH COURT
  Commissioner of Income Tax-I Versus M/s Cotton Naturals (i) pvt. Ltd.
  Determination of arms' length rate of interest - ITAT holding that the interest @ 4% p.a. charged by the respondent assessee from its subsidiary i.e. the Associated Enterprise was arm's length rate of interest and the adjustment made in the A.....
63 2015 (3) TMI 1030 - DELHI HIGH COURT
  Krown Agro Foods Pvt. Limited Versus Assistant Commissioner of Income-Tax Circle 5 (1) New Delhi
  Reopening of assessment - notice under Section 148 challenged - Held that:- The reason to believe recorded by the Assessing officer is not based on any material that had come to the knowledge of the Assessing Officer. There is a mere suspicion in the.....
64 2015 (3) TMI 1029 - KARNATAKA HIGH COURT
  Commissioner of Income Tax And Others Versus M/s. Ankita Electronics Pvt Ltd.
  Penalty imposed under Section 271(1)(c) - Tribunal dismissed the appeal of the Revenue and the penalty imposed under Section 271(1)(c) has been disallowed - Held that:- Additions in respect of which penalty under Section 271(1)(c) of the Act was levi.....
65 2015 (3) TMI 1028 - BOMBAY HIGH COURT
  Commissioner of Income Tax Versus M/s. Johnson And Johnson Ltd.
  Validly of reassessment proceedings - addition on account of sales made to Johnson & Johnson Exports Limited - Held that:- Tribunal noted that the law is that the reasons ought to be supplied on demand by the assessee. The assessee, therefore, had no.....
66 2015 (3) TMI 1027 - RAJASTHAN HIGH COURT
  Commissioner of Income Tax-I Versus M/s. Gem Plaza
  Deduction u/s 80HHC on counter sales - whether ITAT as well as the CIT(A) was justified in allowing the deduction u/s 80 HHC when there is no finding to the effect that the goods were cleared at any of the custom station? - Held that:- Apex Court in .....
67 2015 (3) TMI 1026 - BOMBAY HIGH COURT
  The Commissioner of Income Tax-II, Thane Versus Thane Bharat Sahakari Bank Ltd.
  Disallowances on the loss of shifting classified securities - Held that:- Tribunal in dismissing the revenue's appeal and upholding the order of the Commissioner found that similar exercise was undertaken by another assessee Latur Urban Coop. Ban.....
68 2015 (3) TMI 1025 - ITAT MUMBAI
  M/s Livingstones Versus Deputy commissioner of Income Tax, 16(3), Mumbai
  Transfer pricing adjustment - assessee has challenged the addition on account of transfer pricing adjustment in respect of sale made to the associated enterprise by applying comparable uncontrolled price method instead of transactional net margin met.....
69 2015 (3) TMI 1024 - ITAT BANGALORE
  NTT DATA FA Insurance Systems (India) Private Limited (Formerly known as First Apex Software Technology Private Limited) Versus Deputy Commissioner of Income Tax
  Transfer pricing adjustment - Computation of Arms Length Price - selection of comparable - Held that:-Flextronics Software Systems Ltd. 595.12 crores and Infosys Technologies Ltd. 9028.00 crores whose turnover is above ₹ 200 Crores should be ex.....
70 2015 (3) TMI 1023 - ITAT JAIPUR
  M/s. Tata Teleservices Ltd. And Others Versus Income Tax Officer, TDS-1, Jaipur
  Liability for TDS u/s 194H - discount on sale of recharge vouchers (RCVs) and the starter kits by the appellant to its channel partners (distributors/ dealers) - Held that:- The relationship between assessee and its distributors qua the sale of impug.....
71 2015 (3) TMI 1022 - ITAT DELHI
  Macquarie Global Services Pvt. Ltd. Versus DCIT, Circle-6(1), New Delhi.
  Transfer pricing adjustment - selection of comparable - Held that:- Cosmic Global Ltd. company outsourced its activities and the outsourcing expenses constitute 57% of the total expenses. The entire outsourcing is confined to Translation charges pai.....
72 2015 (3) TMI 1021 - ITAT DELHI
  M/s. Minda Capital Ltd. Versus DCIT
  Disallowance u/s 14A - A.R. submitted that the A.O. has made disallowance u/s 14A as per the provisions of Rule 8D without recording satisfaction which is mandatory in law and therefore, the disallowance is not sustainable - Held that:- In the presen.....
73 2015 (3) TMI 1020 - ITAT DELHI
  ITO & Anr Versus Mehra Jewel Palace Pvt. Ltd. & Anr
  Addition on undisclosed profit - Held that:- A.O. has based his findings on the basis of surmises and conjectures and that too without commenting upon the explanations of assessee. Moreover, in the present year, we find that assessee has not earned a.....
74 2015 (3) TMI 1019 - ITAT JAIPUR
  M/s. Pushp Enterprises Versus Asstt. Commissioner of Income Tax, Circle-4, Jaipur
  Concealed sales of scrap - assessee could not give evidence regarding non return of the scrap by the vendors/subvendors doing job work for and it is most unlikely that assessee will allow vendors/sub-vendors to keep scrap with them, on which it is pa.....
75 2015 (3) TMI 1018 - ITAT MUMBAI
  Asst. CIT, Central Circle-13, Mumbai Versus Prakash Steelage Ltd.
  Levy of penalty u/s.271AA - CIT(A) deleted the penalty levy - Held that:- The ingredients of section 271AAA, for which reference may be made to subsections (1) and (2) thereof, and which provision only is applicable for the current year - the year of.....
76 2015 (3) TMI 1017 - ITAT CHENNAI
  The Metal Powder Company Limited Versus The Assistant Commissioner of Income Tax, Company Circle I, Madurai, JCIT and ACIT
  Deduction under section 80-IA on windmills - assessee's income being in the negative after set-off of the losses of other units - CIT(A) allowed the claim - Held that:- In view of decisions of CIT v. Macmillan India Ltd. [2007 (2) TMI 128 - HIGH .....
77 2015 (3) TMI 1016 - ITAT BANGALORE
  Shri Prashanth Prakash Versus The Additional Commissioner of Income Tax
  Sale of land and building - short term capital gain as per CIT(A) OR sale of land and building has to be bifurcated inasmuch as sale of land has to be considered as giving rise to long term capital gain and sale of building as giving rise to short te.....
78 2015 (3) TMI 1015 - ITAT DELHI
  ACIT Versus Gran Overseas Ltd
  Unsecured loans - CIT(A) deleted the addition - Held that:- The details of parties from whom the assessee received loans on behalf of Mudra Exports and paid the same to its creditors is available in the paper book. It is apparent from such details th.....
79 2015 (3) TMI 1014 - ITAT PUNE
  The Income Tax Officer Versus Shri Narshivha Amrutrao Dhere, Shri Chandrasen Amrutrao Dhere,
  Exemption u/s 54F - CIT(A) allowed the claim - Plea raised by the the Revenue was that the money was paid earlier i.e. prior to the window year allowed under section 54F of the Act - Held that:- In addition to the reasons for acquisition of two indep.....
80 2015 (3) TMI 1013 - ITAT DELHI
  DCIT Versus M/s. Consultancy Integrated Services Pvt. Ltd.
  Assessment u/s 153C - lack of satisfaction note - Held that:- we set aside the assessment and the impugned orders for the reason that the AO of the persons searched, namely, Sh. B.K. Dhingra, Smt. Poonam Dhingra & M/s Madhusudan Buildcon Pvt. Ltd. d.....
81 2015 (3) TMI 1012 - ITAT DELHI
  DCIT Versus M/s. Extra Marketing Pvt. Ltd.
  Assessment u/s 153C - lack of satisfaction note - Held that:- we set aside the assessment and the impugned orders for the reason that the AO of the persons searched, namely, Sh. B.K. Dhingra, Smt. Poonam Dhingra & M/s Madhusudan Buildcon Pvt. Ltd. d.....
82 2015 (3) TMI 1011 - CESTAT CHENNAI
  PERFECT VENDING (INDIA) PVT. LTD. Versus COMMR. OF SERVICE TAX, CHENNAI
  Waiver of pre deposit - Outdoor Catering Service - supply of coffee and tea in their customer’s premises - whether in the nature of service - appellant has paid VAT on the same - Held that:- it is clearly evident that the service of supply of coffee .....
83 2015 (3) TMI 1010 - ITAT MUMBAI
  Petro Araldite Private Limited Versus The Dy. Commissioner of Income Tax 8(2), Mumbai
  Transfer pricing adjustment - inclusion and exclusion of certain cases in the final list of comparables for benchmarking the assessee's international transactions of imports and exports - Held that:- Dai-Ichi Karkaria Ltd.(DIKL) - AR has fairly .....
84 2015 (3) TMI 1009 - ITAT CHENNAI
  The Income Tax Officer, Company Ward – I, Coimbatore Versus M/s Coimbatore Stock Exchange Ltd.
  Eligibility to claim depreciation as an application of income for the purpose of claiming exemption under Section 11 - Held that:- In assessee's own case, for assessment years 2005-06 and 2006-07, this Tribunal, had held that an assessee could cl.....
85 2015 (3) TMI 1008 - ITAT CHENNAI
  Income-tax Officer, Company ward-I Versus M/s. Sri Ranganathar Trust
  Eligibility to claim depreciation as an application of income for the purpose of claiming exemption under Section 11 & 12 - Held that:- Hon’ble P&H High Court in the decisions of Market Committee, Pipli(2010 (7) TMI 374 - Punjab and Haryana High Cour.....
86 2015 (3) TMI 1007 - CESTAT BANGALORE
  M/s. Sushee Electrical Works Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad-III
  Waiver of pre deposit - Benefit of Notification No.45/2010 - exemption in respect of services provided to transmission and distribution companies - Held that:- Appellant was engaged in providing the activity of maintenance or repair of distribution t.....
87 2015 (3) TMI 1006 - CESTAT BANGALORE
  Veriton Software Solution Pvt Ltd Versus Commissioner Of Central Excise, Customs And Service Tax, Mysore
  Penalty u/s 78 - Whole disputed liability paid before issuance of SCN - Held that:- It is an admitted fact that the entire service tax liability attributable to the taxable services provided by the appellant has been paid along with interest before i.....
88 2015 (3) TMI 1005 - PATNA HIGH COURT
  M/s Rafai Scrap Udyog Versus The Union of India And Other
  Request for a direction to the respondents to issue challan on the basis of declaration in Form-C to enable the petitioner to deposit the balance sale value to complete the transaction of sale and for further direction to accept the physical copy of .....
89 2015 (3) TMI 1004 - MADRAS HIGH COURT
  KV. Seshaiah Chetty & Co. Versus The State of Tamil Nadu
  Reversal of input tax credit - Shortage of material - Whether the input tax credit availed can be adjusted towards output in respect of goods which are not sold - Held that:- There is no dispute that the petitioner is a dealer. Therefore, Section 19(.....
90 2015 (3) TMI 1003 - ALLAHABAD HIGH COURT
  M/s. Balaji Marketing India Versus The Commissioner Commercial Taxes
  Seizure of goods - Conditional release of goods on deposit of 30% cash duty - Held that:- It is not disputed that seized commodities viz. Pan Masala and Zarda were branded items from the manufacturer M/s Shimla Special Flavour. These goods attract 30.....
91 2015 (3) TMI 1002 - ALLAHABAD HIGH COURT
  M/s. Anupam Sugar Industries Nakha Lakhimpur Kheri Versus Commissioner of Commercial Tax
  Taxability of molasses - ex-parte order - it was submitted that entire proceedings against the assessee were held ex-parte and that no notices had been served upon the assessee, since the Unit had been taken over by the Receiver under the orders of .....
92 2015 (3) TMI 1001 - ALLAHABAD HIGH COURT
  M/s. Tata Sky Limited Versus Commissioner of Commercial Tax
  Stay application - Held that:- Primary consideration regarding existence of prima facie case has not at all been taken into consideration. Absolutely, no finding has been recorded either by the first appellate authority or by the Tribunal. All that t.....
93 2015 (3) TMI 1000 - CESTAT NEW DELHI
  Commissioner of Central Excise, Delhi-IV Versus M/s. Glaxo Smithkline Beecham Consumer Healthcare Ltd.
  Denial of refund claim - Adjustment of excess tax paid - Held that:- Commissioner (Appeals) having decided these issues directed the Assistant Commissioner to re-quantify the duty demand for the period of dispute. The duty demand for the period of di.....
94 2015 (3) TMI 999 - CESTAT NEW DELHI
  M/s. Delphi Automotive Systems Pvt Ltd Versus Commissioner of Central Excise, Service Tax, Noida
  Waiver of pre deposit - Denial of exemption claim - parts of air conditioning machines of Heading 84.15 - Notification no.6/2000-CE - Held that:- appellant have manufactured and supplied only the compressors, blowers and condensers. As held by the T.....
95 2015 (3) TMI 998 - GOVERNMENT OF INDIA
  The Commissioner, Central Excise & Customs, Rajkot Versus M/s Vinergy International Pvt. Ltd. Mumbai
  Denial of rebate claim - Bar of limitation - failure to export the goods directly from the factory of manufacturer as prescribed in Board's Circular No.294/10/97-Cx dated 30.01.1997 - Held that:- On perusal of sample excise documents ARE-1, and E.....
96 2015 (3) TMI 997 - GOVERNMENT OF INDIA
  M/s Shri Lal Mahal Ltd. (Formerly M/s Shivnath Rai Harnarain (India) Ltd. Delhi Versus Commissioner of Central Excise & custom, Visakhapatnam-II
  Claim of Interest on delayed sanction of rebate - Held that:- The applicant filed appeal before Commissioner(Appeals) on the ground that the said claim was sanctioned without applicable interest to them inspite of their eligibility of interest in .....
97 2015 (3) TMI 996 - GOVERNMENT OF INDIA
  IN RE : DYNAMIC ENGINEERS
  Denial of rebate claim - Rule 18 of Central Excise Rules, 2002 r/w Notification No. 21/2004-C.E. (N.T.), dated 6-4-2004 - no manufacturing activity was carried out by the applicant on goods purchased to qualify for rebate benefit in terms of Notifica.....
98 2015 (3) TMI 995 - GOVERNMENT OF INDIA
  IN RE : WELSPUN CORPORATION LTD.
  Denial of rebate claim - Education Cess and SHE Cess paid from the Cenvat Credit of Basic Central Excise duty is not permissible under proviso to Rule 3(7) of Cenvat Credit Rules, 2004 read with Rule 3(4) - Held that:- as per Rule 3(4) of Cenvat Cred.....
99 2015 (3) TMI 994 - GOVERNMENT OF INDIA
  IN RE : MAHINDRA REVA ELECTRIC VEHICLES PVT. LTD.
  Denial of partial rebate claim - applicant exporter was sanctioned rebate claims by the original authority to the extent of duty payable on F.O.B. value as shown in respective shipping bills, which has been taken as “transaction value in terms of pro.....
100 2015 (3) TMI 993 - CESTAT MUMBAI
  Somani Cotsynth Ltd, Purshottam Somani, Radheyshyam Somani Versus Commissioner of Customs (Export), Nhava Sheva
  Extension of stay order - Held that:- issue of competency of the Tribunal to extend the stay beyond the period of 365 days was considered by the Larger Bench of this Tribunal in the case of Haldiram India Pvt. Ltd. [2014 (10) TMI 724 - CESTAT NEW DEL.....
101 2015 (3) TMI 992 - CESTAT NEW DELHI (LB)
  M/s. Kanoria Chemicals & Industries Ltd. Versus Designated Authority, Director General of Anti Dumping and Allied Duties
  Withdrawal of Levy of anti dumping duty on imports of Pentaerythritol, originating in or exported from Sweden to India - whereas levy was continued for import from china - It is contended that the authority was incorrect in drawing an inference of no.....
102 2015 (3) TMI 991 - CESTAT MUMBAI
  Commissioner of Customs (Import), Nhava Sheva Versus M/s. Asian Pre Lam Industries Pvt Ltd
  Levy of anti dumping duty - Whether the goods imported namely Decorative Ink Printed MDF Board imported from Thailand are to be subjected to anti dumping duty under this notification - Confiscation of goods - Imposition of redemption fine and penalty.....
103 2015 (3) TMI 990 - DELHI HIGH COURT
  In Re : Upright Enterprises Limited & Others
  Sanction of the Scheme of Amalgamation - Concern of the Regional Director regarding compliance of provisions of sec.17 of the Companies Act, 1956, in respect of alternation in the Memorandum and Articles of Association has been duly addressed - Held .....
104 2015 (3) TMI 989 - DELHI HIGH COURT
  In Re : Autometers Limited
  Application for Scheme of Arrangement under section 391 to 394 of the Companies Act, 1956 - Observations of Regional Director regarding compliance of provisions of satisfaction and creation of charges , Appointment date before incorporation date of r.....
105 2015 (3) TMI 988 - CHHATTISGARH HIGH COURT
  Pankaj Samundre Versus State of Chhattisgarh
  Application for anticipatory bail - commission of offence punishable under Section 34(2) of the Chhattisgarh Excise Act,1915 - Held that:- A plain perusal of Section 59A( i) of the Act, 1915 would show that no application for an anticipatory bail sha.....
106 2015 (3) TMI 987 - DELHI HIGH COURT
  RK. Jain Versus Chairman, Income Tax Settlement Commission & Others
  Denial of information which was earlier directed to be supplied to the petitioner under the provisions of the Right to Information Act, 2005 - CIC would have the power to enquire into any complaint in respect of matters relating to access of info.....
107 2015 (3) TMI 986 - GUJARAT HIGH COURT
  NIKO RESOURCES LIMITED Versus UNION OF INDIA
  Deduction u/s 80IB - Constitutional validity of the amendment to sub-Section (9) of Section 80-IB and Explanation added to it under the Act by the Finance (No.2) Act, 2009 challenged - exploration, development and production of "mineral oil" - Whethe.....
108 2015 (3) TMI 985 - BOMBAY HIGH COURT
  The Commissioner of Income Tax-8 Versus M/s. Tejaskiran Pharmachem Industries Pvt Ltd
  Reopening of assessment - whether Tribunal erred in quashing the proceedings u/s 147 ignoring the fact that the reassessment was made by the Assessing Officer under Section 150 where a reassessment is required to be made in pursuance of a direction b.....
109 2015 (3) TMI 984 - MADRAS HIGH COURT
  A. Kaliyaperumal Versus The Chairman Central Board of Direct Taxes, The Director of Income Tax, The Income Tax Officer (OSD), Tax Recovery Officer International Taxation
  Waiver to interest, fine and penalty rejected - petition to condone delay rejected - tax on investment towards purchase of property in Mannargudi out of sale proceeds of gold brought under NRI scheme - petitioner is a non-resident Indian working in S.....
110 2015 (3) TMI 983 - ITAT HYDERABAD
  Dr. Reddy’s Laboratories Limited Versus Addl. CIT Circle-1(2), Hyderabad
  Revised return incorporating the merger - assessee's contention that the second revised return should be considered as a valid revised return cannot be accepted - Held that:- the assessee has an option to furnish the revised return at any time be.....
111 2015 (3) TMI 982 - ITAT BANGALORE
  The Deputy Commissioner of Income Tax Versus M/s. Microlabs Ltd.
  Rectification order U/s 154 - Commissioner of Income Tax passed a rectification order U/s 154 allowing R & D expenditure U/s 35(2AB) on the net expenditure after reducing sales realized - Whether CIT(A) erred in not following the substance of DSIR gu.....
112 2015 (3) TMI 981 - ITAT LUCKNOW
  M/s. Ama Medical & Diagnostic Versus Dy. CIT-VI, Lucknow
  Rectification in the order of the Tribunal sought - Disallowance u/s 40(a)(ia) - Tribunal has not followed the judgment of CIT vs. Vector Shipping Services (P) Ltd. [2013 (7) TMI 622 - ALLAHABAD HIGH COURT] and has taken a contrary view while rejecti.....
113 2015 (3) TMI 980 - ITAT MUMBAI
  The ACIT Versus M/s. Heritage Housing Development Corpn
  Eligibility for deduction u/s. 80IB(10) on profits arising from commercial building - Held that:- The claim of the assessee qua decision in the case of Brahma Associates [2011 (2) TMI 373 - BOMBAY HIGH COURT] is totally misplaced because in the case .....
114 2015 (3) TMI 979 - ITAT MUMBAI
  PAVILLE FASHIONS P. LTD. Versus COMMISSIONER OF INCOME-TAX
  Revision u/s 263 - gains arising out of the sale of property was required to be offered for tax as per special provisions of section 50A of the Act and not as long-term capital gain as offered by the assessee - deduction of ₹ 31.05 crores wrong.....
115 2015 (3) TMI 978 - ITAT BANGALORE
  M/s. Concorde Housing Corporation Versus Dy. Commissioner of Income Tax Bangalore
  Penalty under section 271(1)(c) - AO arrived at a conclusion that the actual profit of the assessee is worked at ₹ 4,21,71,890 instead of its group of companies and, accordingly, treated the difference of ₹ 1,64,98,954 (Rs. 42,12,71,890 -.....
116 2015 (3) TMI 977 - ITAT CHENNAI
  M/s. Best & Crompton Engineering Ltd. Versus Assistant Commissioner of Income Tax, Company Range-1(2), Chennai
  Computation of the long-term capital gains on sale of the asset - Assessing Officer completing the assessment adopted the cost inflation index of the financial year 1994- 95 being year of conversion of the asset into stock-in-trade instead of year of.....
117 2015 (3) TMI 976 - ITAT AMRITSAR
  The Income Tax Officer Ward- 2(3), Jammu Versus M/s Vivekanand Society of Education and Research
  Exemption u/s 10(23C)(iiiad) denied - whether the income of any university or educational institution existing solely for educational purposes being exempt from tax, if its gross receipts does not exceeds ₹ 1 crore, and in such case the institu.....
118 2015 (3) TMI 975 - ITAT DELHI
  ACIT Noida Versus Technip Italy SPA
  Penalty under section 271(1)(c) - additions made on account Offshore supply of equipment - CIT(A) deleted the levy - Held that:- So far as the penalty levied on the addition made on account of offshore supply of equipment is concern, the addition has.....
119 2015 (3) TMI 974 - ITAT LUCKNOW
  M/s Rkshah Hospital & Diagnostic Centre Pvt. Ltd. And Others Versus ACIT., Central Circle-5 And Others
  Estimation of income - applying 20% net profit rate - whether bank account No. 12505 and 7968 do not belong to the assessee company? - assessment year 2004-05 - Held that:- When Dr. A. K. Shah, M.D. of the assessee company has admitted in the stateme.....
120 2015 (3) TMI 973 - ITAT DELHI
  ACIT Circle-3(1), New Delhi Versus Conviva Technologies Ltd.
  Provision for warranty expenses - disallowance on the ground that the same is unascertained liability - CIT(A) deleting the disallowance - Held that:- Unable to see any valid reason to interfere with the conclusion of the ld. CIT(A) for AY 2007-08 wh.....
121 2015 (3) TMI 972 - ITAT MUMBAI
  Habibur Raheman F. Ansari Versus Dy. CIT, Circle – 1, Thane
  Keyman insurance premium - Disallowance u/s 37 - Genuineness of an expense - Held that:- The assessee's case fails on the basis of an inability to discharge the onus to exhibit that the impugned expenditure stood incurred wholly and exclusively f.....
122 2015 (3) TMI 971 - ITAT MUMBAI
  The DC IT-8(1) Versus M/s. Gazebo Developers Pvt. Ltd.
  Addition u/s. 40A(2)(b) - interest to its sister concern - CIT(A) deleted addition in view of the provisions of section 37(1) of the I.T. Act, 1961 - Held that:- The undisputed fact is that the assessee has paid interest to its sister concern @ 12% p.....
123 2015 (3) TMI 970 - ITAT MUMBAI
  Aastha Telecom Versus ITO-15(2) (3), Mumbai
  Bogus purchases - Invocation of s. 145(3) - Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee - Held that:- The assessee's account books are as kept and maintained in the regular course of i.....
124 2015 (3) TMI 969 - ITAT AGRA
  Assistant Commissioner of Income Tax Versus Praveen Kumar
  Addition u/s 68 - explained unsecured loans - CIT(A) deleted the addition - Held that:- in the remand proceedings the A.O. himself has accepted that “loans taken by Praveen Kumar (i.e. assessee) ……. appears to be genuine”. Thus, the A.O. himself has.....
125 2015 (3) TMI 968 - ITAT DELHI
  ADIT, Circle 1 (1), International Taxation Versus Lucent Technologies International Inc
  Service PE - whether assessee's assistance to M/s Lucent Technologies India Ltd. in connection with services of installation, commissioning, testing, etc. of the hardware and software constitutes only 'Service PE' ? - assessee is a compa.....
126 2015 (3) TMI 967 - ITAT CHENNAI
  Joint Commissioner of Income Tax(OSD), Dy. Director of Income Tax. (Exemptions- II) & Others Vresus M/s. Young Christian & Others
  Entitlement to the benefit of section 11 - assessee advanced monies to other trusts and this is in violation of section 13(1)(d) of the Act - CIT(A) allowed the exemption - Held that:- The monies advanced by the assessee to the other trusts which are.....
127 2015 (3) TMI 966 - ITAT CHENNAI
  The Assistant Commissioner of Income Tax Versus M/s Mamallan Educational Trust
  Exemption under Section 11 - whether payments made by the assessee to one M/s Sivaraja Ramalinga Trust was not hit by Section 13(1)(c)? - CIT(A) allowed the exemption - Held that:- There is no dispute that M/s Sivaraja Ramalinga Trust, to which asses.....
128 2015 (3) TMI 965 - ITAT PUNE
  Sushila Suresh Chavan Versus ITO
  Income from undisclosed sources - transaction of sale & purchase of shares - CIT(A) upheld the action of the AO in treating the income from long term capital gain as income from undisclosed sources on the ground that the whole arrangement or scheme i.....
129 2015 (3) TMI 964 - CESTAT CHENNAI
  M/s. Sify Technologies Ltd Versus Commissioner Of Central Excise And Service Tax, LTU Chennai
  Demand of service tax on suspense account - Amendment to section 67 will be prospective i.e. w.e.f. 10.05.2008 or retrospective - addition reading as "any amount credited or debited, as the case may be, to any account, whether called "Suspense accoun.....
130 2015 (3) TMI 963 - CESTAT CHENNAI
  M/s ABT Ltd. Versus Commissioner of Central Excise, Coimbatore
  Denial of refund claim - whether the ticket issued by the appellant showing "Conducted Tour" shall ipso facto disentitle appellant to the exemption granted by Notification No. 20/2009-ST dated 7.7.2009 read with the Corrigendum issued by MF (DR) F. N.....
131 2015 (3) TMI 962 - CESTAT KOLKATA
  M/s Electrosteel Steels Ltd (Formerly Known As M/s Electrosteel Integrated Ltd) Versus Commissioner of Service Tax, Kolkata
  Waiver of pre deposit - Denial of benefit of exemption Notification No.18/2002-ST dated 16.12.2002 - R& D Cess was paid after making the payment to the overseas service provider - Penalty u/s 77 & 78 - Held that:- Major portion of the demand relates .....
132 2015 (3) TMI 961 - PATNA HIGH COURT
  M/s. Nagdeo Traders Versus State of Bihar Through The Principal Secretary-Cum-Commissioner of Commercial Taxes And Others
  Levy of tax liability - Imposition of penalty - non-production of declaration in Form IX-C on the date of assessment - Suppression and misrepresentation of facts - Maintainability of appeal - Availability of alternate remedy - Held that:- It has been.....
133 2015 (3) TMI 960 - PUNJAB AND HARYANA HIGH COURT
  Mangal Sain Versus State of Punjab and another
  Violation of Punjab Value Added Tax Act, 2005 - Allegation of theft of sales tax - Driver of the truck did not stop at check post - driver misbehaved and did not produce any document with regard to the goods being carried in the truck, thereby creati.....
134 2015 (3) TMI 959 - MADHYA PRADESH HIGH COURT
  GK. Micro Metal Private Limited Versus State of MP. and Others
  Rate of tax - Levy of tax on aluminum powder - Held that:- It is clear that the residuary entry would not be applicable when a specific rate of tax has been prescribed on a particular commodity. In the present case, the rate of tax on aluminium has b.....
135 2015 (3) TMI 958 - RAJASTHAN HIGH COURT
  Assistant Commercial Tax Officer, Ward-I, Circle Bhiwadi (Alwar), Rajasthan Versus Mahindra Met Plast Pvt. Ltd. and another
  Imposition of penalty u/s 78(5) - Non production of books of accounts - Held that:- Despite of ample opportunity having been granted by, the petitioner-assessing officer to the representative of the respondent-assessee, it did not produce the necessa.....
136 2015 (3) TMI 957 - Punjab and Haryana High Court
  State of Haryana Versus Haryana State Warehousing Corporation Rewari and another
  Invocation of extended period - Revision of assessment - Held that:- Section 34(1) of the Act confers plenary power, upon a Commissioner, to call for the record of any case pending before or disposed of by any taxing authority and satisfy himself as .....
137 2015 (3) TMI 956 - CESTAT MUMBAI
  Ishu Super Steel Pvt Ltd Versus Commissioner of Central Excise, Nasik
  Denial of CENVAT Credit - Input lost in fire - Held that:- Department has mainly relied on the statement of Shri S.K. Mishra, G.M. of the said assessee, recorded by the Range Superintendent, on 26.03.07. I have notices that in the said statement it h.....
138 2015 (3) TMI 955 - CESTAT CHENNAI
  M/s. SP. Fabricators Pvt. Ltd. Versus CCE, Chennai- II
  Availment of CENVAT Credit - DTA Clearances - goods cleared to SEZ developers - Non maintenance of separate accounts - Held that:- Assessee had supplied goods from the domestic tariff area to a developer and it is to be treated as an export in view o.....
139 2015 (3) TMI 954 - CESTAT NEW DELHI
  M/s. Dalmia Bharat Sugar & Industries Ltd. Versus CCE & ST, LTU, Delhi
  Waiver of pre deposit - Captive consumption - Denial of exemption under Notification No. 67/95-CE. - CENVAT Credit - Department s case against the appellant is that firstly while certain Cenvat credit availed input services have been used in or in re.....
140 2015 (3) TMI 953 - GOVERNMENT OF INDIA
  Commissioner of Central Excise, Kolkata-III Versus M/s Ess Dee Aluminum Ltd.
  Denial of rebate claim - rebate claims rejected on the ground that M/s Ess Dee Aluminium Ltd., Kolkata is not the proper claimant to file rebate claims - Commissioner held that' M/s IFL & M/s Ess Dee Aluminium Ltd (Claimant) are not two different.....
141 2015 (3) TMI 952 - GOVERNMENT OF INDIA
  M/s BESCO Ltd. Versus Commissioner of Central Excise Kolkata
  Duty demand u/s 11A (1) - Penalty u/s 11AC - Failure to submit the proof of export in stipulated time in respect of the excisable goods cleared from the factory premises without payment of duty against letter of undertaking under DEPB Scheme - Held t.....
142 2015 (3) TMI 951 - GOVERNMENT OF INDIA
  IN RE : INDIAN OIL CORPORATION LTD.
  Denial of refund claim - Applicants had supplied LSHF/HS Diesel to Indian Navy from the duty paid stock and claimed refund on the ground that supplies to Indian Navy were exempt from payment of duty - Held that:- exports under [Rule] 18 or 19 are und.....
143 2015 (3) TMI 950 - GOVERNMENT OF INDIA
  IN RE : VEDIK VANIJYA PVT. LTD.
  Denial of rebate claim - non-compliance of the provisions of Rule 18 and stipulation of Notification No. 19/2004 ibid inasmuch as the term “duty paid” used in Rule 18 does not include that portion of duty which is subsequently refunded to the manufac.....
144 2015 (3) TMI 949 - GOVERNMENT OF INDIA
  POLYPLEX CORPORATION LTD. Versus COMMISSIONER OF CUSTOM & CENTRAL EXCISE MEERUT-II
  Denial of rebate claims - Original documents not filed - Held that:- Applicant had been claiming right from beginning that original and duplicate ARE-2 forms duly endorsed by Customs were submitted along with the rebate claims. The forwarding letter .....
145 2015 (3) TMI 948 - CESTAT AHMEDABAD
  Hindalco Industries Ltd., Commissioner of Customs-Ahmedabad Versus Commissioner of Customs-Ahmedabad, Hindalco Industries Ltd.
  Denial of exemption claim - import of copper concentrates failing under CTH 2603 00 00 - benefit of Notification No. 24/2011-Cus. Dated 01/03/2011 - an assay certificate from the mining company is required to be furnished for getting deduction of the.....
146 2015 (3) TMI 947 - CESTAT AHMEDABAD
  Indian Oil Corporation Ltd. Versus Commissioner of Central Excise, Customs (Adjudication) -Vadodara
  Rectification of mistake - Sludge mistakenly charged to duty - Whether an error committed by the Adjudicating Authority in his order dated 25.05.2007 could have been rectified as per the provisions of Section 154 of the Customs Act, 1962 - Held that:.....
147 2015 (3) TMI 946 - GOVERNMENT OF INDIA
  IN RE : STAR ENTERTAINMENT PVT. LTD.
  Denial of duty drawback claim - licence fee was paid for right in India and the value of Licence Fee is neither paid nor payable at the time of export - Held that:- applicant sought to export goods under claim of drawback for value including value of.....
148 2015 (3) TMI 945 - DELHI HIGH COURT
  M/s GD. GOENKA PRIVATE LIMITED Versus STANDARD CHARTERED BANK
  Non compliance of the order of Debt Recovery Appellate Tribunal (DRAT) for discovery and production of documents - Application under Sections 19(25), 22, 22 (2)(b) of the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Held that.....
149 2015 (3) TMI 944 - DELHI HIGH COURT
  Small Industries Development Bank of India Versus Nirmaan Bharati Samajik And Arthik Vikas Sangathan
  Winding up company - Respondent company had failed and neglected to pay a sum alongwith interest, which was claimed as due and payable by the respondent company on account of the loan agreements - Held that:- where the respondent company has neither .....
150 2015 (3) TMI 943 - MADRAS HIGH COURT
  Shamnad Basheer Versus Union Of India and Others
  Qualification and selection of Chairman, Judicial Member and Technical Member of the Intellectual Property Appellate Board - Held that:- Supreme Court in Madras Bar Association Vs. Union of India (2014 (9) TMI 821 - SUPREME COURT), after taking note .....
151 2015 (3) TMI 942 - DELHI HIGH COURT
  Subhash Chandra Agrawal, RK. Jain Versus Office of The Attorney General of India, Office of The Attorney General of India
  Refusal of information sought by appellants - Whether the Office of Attorney General of India is a 'public authority’ within the meaning of section 2(h) of the Right to Information Act, 2005 - Held that:- term "authority" as used in the opening s.....
152 2015 (3) TMI 941 - DELHI HIGH COURT
  Commissioner of Income Tax-VI And Others Versus VRM India Ltd. And Others
  Entitlement to deduction under Section 80-IB(10) - AO declined the claim as assessee company did not develop and build any housing project of its own but merely executed the contract work awarded to it by the principals, i.e DDA and IRWO - ITAT allow.....
153 2015 (3) TMI 940 - DELHI HIGH COURT
  Commissioner of Income Tax (central) -III Versus Microwave Communications Ltd.
  Interest on payment qua the license fee - whether could not be amortised in view of Section 35ABB - whether the licence fee payable by telecom service providers to the Department of Telecommunications is to be treated as capital or revenue expenditur.....
154 2015 (3) TMI 939 - DELHI HIGH COURT
  Agence Frances Press Versus Asst. Dirctor of Income Tax
  Interest under Section 234B - non-payment of advance tax - non deduction of tds - Held that:- As relying on DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION Versus GE PACKAGED POWER INC. AND OTHERS [2015 (1) TMI 1168 - DELHI HIGH COURT] no interest is .....
155 2015 (3) TMI 938 - ITAT HYDERABAD
  Dy. Commissioner of Income tax Versus M/s. Nuziveedu Seeds Limited
  Qualify the income as exempt u/s. 10(1) - whether the assessee does not fall under agricultural operations? - Whether the assessee has departed from the basic agricultural operation and indulged into production of parent seeds by planned scientific .....
156 2015 (3) TMI 937 - ITAT BANGALORE
  The Deputy Commissioner of Income Tax & Others Versus M/s. Textron Gloabal Technology Centre Private Ltd. & Others.
  Transfer pricing adjustment - addition made to the total income consequent to determination of Arm’s Length Price - improper application of the RPT filter by the CIT(A)- Held that:- It is not in dispute before us that this Tribunal, in the cases of 2.....
157 2015 (3) TMI 936 - ITAT BANGALORE
  The Assistant Commissioner of Income Tax & Others Versus Shri Veerapulakeshi Co-operative Bank Ltd. & Others
  Interest accrued - interest accounted as income by the assessee - sticky loans & advances - CIT(A) deleting the disallowance on account of accrued interest which is not credited to the P and L account treating it as double taxation - Held that:- The .....
158 2015 (3) TMI 935 - ITAT HYDERABAD
  Sri Mohammed Farooq, Smt. Bilquees Begum, Sri Shaik Mahaboob, Smt. Kubra Begum, Mohammed Naseer, Mohammed Qaiser, Mohammed Sabir Versus Income Tax Officer
  Capital gains - assessee have entered into a development agreement with M/s. Sun Mark Builders on 04-11-2003 for development of property for construction of residential flats sharing the built up area in the ratio of 39:61 - Year of Taxability - Held.....
159 2015 (3) TMI 934 - ITAT AHMEDABAD
  The ITO Versus Apco Motor (India) Pvt. Ltd.
  Undisclosed stock - CIT(A) deleted the addition - Held that:- No difference in quantity of stock is reported by the Revenue. The AO has not made any enquiry in respect of the explanation of the assessee that the stock belonging to other entity was in.....
160 2015 (3) TMI 933 - ITAT MUMBAI
  M/s. Geometric Software Versus The ACIT
  Treatment of income from lease rent - Profits & Gains of Business or Profession OR Income from House Property - assessee reiterated its alternative claim that the income should be taxed under the head ‘Other Sources’- Held that:- Ld. CIT(A) has very.....
161 2015 (3) TMI 932 - ITAT DELHI
  M/s. Xerox India Limited Versus DCIT, Central Circle 20, New Delhi
  Disallowance of depreciation on de-capitalised assets as directed by DRP - Held that:- The assessee is engaged in the business of trading of Xerographic Equipments, Printers, Scanners, Faxes, Multi Functional Devices and consumables parts thereof. .....
162 2015 (3) TMI 931 - ITAT KOLKATA
  Deputy Commissioner of Income-tax, Circle-8, Kolkata Versus M/s. Ernst & Young Pvt. Ltd.
  Interest under section 244A on interest granted - whether while issuing refund interest amount will take priority before principal amount? - CIT(A) allowed claim - Held that:- The learned Commissioner of Income-tax-Departmental representative stated .....
163 2015 (3) TMI 930 - ITAT CHANDIGARH
  M/s Vertex Infosoft Solutions Pvt. Ltd. Mohali Versus The ACIT, Circle 4(1), Chandigarh
  Exemption under section 10B - disallowance of claim by CIT(A) concluding that supplying of computer software solution to various shipping companies is not export income from sale of such softwares - Held that:- Software is generally developed by the .....
164 2015 (3) TMI 929 - ITAT CHENNAI
  Joint Commissioner of Income Tax (OSD) (Exemptions) -II, Chennai Versus M/s. Bhaktavatsalam Memorial Trust
  Entitlement to the benefit under section 11 - AO while completing the assessment noticed that the assessee-trust advanced interest-free loans to certain other trusts treating such advances are in violation of the provisions of section 13(1)(d) read w.....
165 2015 (3) TMI 928 - ITAT HYDERABAD
  Dy. Commissioner of Income tax Versus National Mineral Development Corporation Ltd.
  Mine closure obligation - whether it is not an ascertained liability and if at all any expenditure is to be allowed, it should be spread over evenly for all the years since the date of commencement of mining operations till the date of closure of min.....
166 2015 (3) TMI 927 - ITAT AHMEDABAD
  The Income tax Officer & Others Versus Gujarat Paraffins Pvt. Ltd. & Other
  Inclusion of CENVAT credit for valuing the closing stock - CIT(A) deleted the addition - Held that:- CIT(A) while deleting the addition has noted that if adjustment on account of CENVAT credit is made to the closing stock then corresponding adjustmen.....
167 2015 (3) TMI 926 - ITAT DELHI
  Rai Bahadur Narain Singh Sugar Mills Ltd. Versus Addl. CIT
  Contribution under U.P. Sheera Niyantran Adhiniyam - whether is required to be added for the purposes of computing 'Book Profit' under section 115JB of the Act as the same is in the nature of reserve not specified under section 33AC of the Ac.....
168 2015 (3) TMI 925 - ITAT AHMEDABAD
  Suraj Limited Versus DCIT, Circle-8, Ahmedabad And Other
  Treatment to loss - business loss v/s speculation loss - Held that:- Ld. Counsel for the assessee has demonstrated that one of the objects of the assessee-company is financing and major portion of the capital is deployed for the purpose of advancing .....
169 2015 (3) TMI 924 - ITAT HYDERABAD
  M/s. Sujana Metal Products Limited Versus Dy. Commissioner of Income Tax
  Revision u/s 263 - order passed by Assessing Officer is erroneous as he had not verified the credit of prior period expenditure which should have been considered under the provisions of Section 41(1) and also under the provisions of Section 115JB - H.....
170 2015 (3) TMI 923 - ITAT MUMBAI
  The Dy. Commissioner of Income Tax – Circle 22(1) Versus M/s. Gem Corporation
  Estimation of gross profit on sale of almonds - assessee is aggrieved by the decision of Ld CIT(A) in enhancing the income by peak credit amount of ₹ 45,01,668/- and also in confirming the gross profit addition by ₹ 1,13,69,590/- - Held t.....
171 2015 (3) TMI 922 - BOMBAY HIGH COURT
  Shri Arvind M. Kariya Versus The ACIT
  Fraudulent share transactions - CIT(A) confirming sale consideration of ₹ 55,54,250/- claimed as giving rise to long term capital gains, as unexplained cash credit u/s. 68 - Held that:- The transaction about purchases of shares in physical for.....
172 2015 (3) TMI 921 - ITAT PUNE
  ACIT Versus Shri Surendra Shantilal Peety, Smt. Varsha Surendra Peety, Smt. Rachna Jitendra Peety, Shri Shantilal Goverdhan Peety, Shri Ravindra Shantilal Peety(HUF), Shri Ravindra Shantilal Peety, Smt. Namrata Ravindra Peety, Shri Jintendra Shantilal Peety, Shri Jintendra Shantilal Peety (HUF)
  Genuity of transaction - contract notes, and broker's bills etc., found and seized in the course of search action and proved to be bogus by the statement of the brokers who issued these broker notes do not amount to be incriminating material as h.....
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