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Highlights / Annotations / Catch Notes For January of 2012

Home Highlights January January 2012 Year 2012

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Showing 1 to 50 of 232 Records

12 3 4 5

January 31, 2012 Case Laws Income Tax

Capital gain - period of limitation for deposit the amount in Capital Gain Account Scheme - Sub-Section (4) of Section 139 provides extended period of limitation as an......
January 31, 2012 Case Laws Income Tax

Fringe Benefit Tax – car dealer - Expenditure incurred on accessories which were supplied to customers who have purchased cars cannot be treated as sale promotion......
January 31, 2012 Case Laws Income Tax

Capital gains – In view of the provisions of sub-section (2) of section 50C, if fair market value as assessed by the DVO is lower than the value adopted by Stamp Duty......
January 31, 2012 Case Laws Income Tax

Allowable u/s 37(1)- Whether the expenses incurred on construction of tennis court are allowable as revenue expenses or are capital in nature - the expenditure on Black.....
January 31, 2012 Case Laws Service Tax

Authorized service station - authorised dealers of General Motors - also undertook the servicing of vehicles manufactured by the other manufacturers – services provided.....
January 31, 2012 Case Laws Service Tax

Liability to pay Service tax by government authority undertaking Insurance business – Insurance business is not a sovereign act. - service tax would be leviable and it......
January 31, 2012 Case Laws Income Tax

Unexplained Investment – The assessee had valued the stock at cost price. The cost price as recorded in the books was not rejected or adversely commented upon in the......
January 31, 2012 Case Laws Income Tax

Deduction u/s 43B in respect of interest paid on additional sales-tax - Tribunal rejected the claim on the ground that interest did not fall within the expression “any......
January 31, 2012 Case Laws Customs

Notification 44/2002 - EPCG Scheme - The facts that the cars were not registered as a tourist vehicle and the Appellants did not bill for the use of car separately......
January 31, 2012 Case Laws Service Tax

Refund of Cenavt - Requirement of Service Tax Registration - Registration not compulsory for refund - Export of software not a taxable service still refund cannot be denied.... - HC
January 31, 2012 Case Laws Central Excise

Period of limitation, unless otherwise stipulated by the statute, which applies to a claim for the principal amount should also apply to the claim for interest thereon......
January 31, 2012 Case Laws Central Excise

Central Excise Registration - Change in premises - new address communicated - existing registration continue and no new registration sought - a technical or venial......
January 30, 2012 Case Laws Service Tax

Levy of service tax upheld on preferential location charges or development of complex..... - HC
January 30, 2012 Case Laws Service Tax

Levy of service tax on Builders - amendment to clauses (zzq), (zzzh) and (zzzzu) - Constitutional validity of levy of service tax upheld..... - HC
January 30, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 1st February, 2012. - Ntf. No. 09/2012- Customs (N.T.) Dated: January 30, 2012
January 30, 2012 Circulars Companies Law

Section 10E of the Companies Act, 1956 - Board of Company Law Administration - Constitution of - Revision of fees payable in terms of regulations 29 & 30 of the CLB......
January 30, 2012 Notifications Companies Law

Company Law Board (Amendment) Regulations, 2012 - Amendment in regulation 30. - Ntf. No. G.S.R. 32(E) Dated: January 18, 2012
January 30, 2012 Circulars FEMA

Memorandum of Instructions governing money changing activities. - Cir. No. 71 Dated: January 30, 2012
January 30, 2012 Circulars FEMA

Memorandum of Instructions for Opening and Maintenance of Rupee / Foreign Currency Vostro Accounts of Non-resident Exchange Houses. - Cir. No. 72 Dated: January 30, 2012
January 30, 2012 Notifications Customs

Amends Notification No. 12/97-Customs (N.T.), dated the 2nd April, 1997 thereby notifying Tondiarpet (TNPM), Chennai as ICD. - Ntf. No. 08 /2012 - Customs (N.T.) Dated:....
January 30, 2012 Case Laws Income Tax

Waiver of the loan liability - Capital receipt or Revenue receipt - the amount claimed as capital receipt is in respect to which there was no allowance or deduction......
January 30, 2012 Case Laws Income Tax

Disallowance u/s 40(b) - interest to partners - Assessing Officer is not entitled to compel the assessee to provide for depreciation in the books of account and......
January 30, 2012 Case Laws Service Tax

Advertising Agency Service – valuation - In instant case from the agreement between agency & its clients it does not come out clearly that the agency is working as a......
January 30, 2012 Case Laws Service Tax

Application for refunds - assessee paid service tax on the interest collected from customers voluntarily and not under protest - Claim made under Article 265 of the......
January 30, 2012 Case Laws Service Tax

Telephone service provided through leased line (ACSR/copper wire) - covered under the existing entry for telephone service even prior to the period 16-7-01..... - AT
January 27, 2012 Notifications Customs

Corrigendum of Notification no. 2/2012- Custom. - Ntf. No. CORRIGENDUM Dated: January 23, 2012
January 27, 2012 Circulars Companies Law

Section 233B of the Companies Act, 1956 - Audit of Cost accounts in certain cases - order under section 233B(1). - Cir. No. [F.No. 52/26/CAB-2010] Dated: January 24, 2012
January 25, 2012 Case Laws Income Tax

There is no prohibition to the twin benefits in respect of the amount received under the Voluntary Retirement Scheme. The relief contemplated under Section 89 of the Act....
January 25, 2012 Case Laws Income Tax

Penalty u/s 271D – share application money can not be called deposit within the meaning of section 269 SS or 269 T of the Act .... - HC
January 25, 2012 Case Laws Income Tax

Deductions under 80IB - Built up area - Projects approved in Oct 98 - The Section requires the assessee to build the project within this specified limit already approved....
January 25, 2012 Case Laws Service Tax

Guest house & garden given on rent for marriage functions - temporary occupation of guest house & garden was being allowed to the customers along with other facilities......
January 25, 2012 Case Laws Central Excise

Suo motu credit or refund without sanction - all types of refund have to be filed under Section 11B of the Central Excise Act and no suo motu refund can be taken unless.....
January 25, 2012 Case Laws Income Tax

Exemption u/s 12A & 80G - A.O. has not been able to record any finding that the persons in control of the management of the three societies had, at any point of time,......
January 25, 2012 Case Laws Income Tax

Determination of transaction - statutory change to section 92CA - AO is now bound by the order of the TPO on the computation of the arm’s length price of an......
January 25, 2012 Case Laws Income Tax

DTAA - Penalty - The fact that section 115AD is a code by itself applicable to FIIs cannot also be the basis to hold that the assessee furnished inaccurate particulars......
January 25, 2012 Case Laws Service Tax

Filing of declaration and claiming rebate after the completion of export of service for which rebate had been claimed - the rebate would not be admissible.... - AT
January 25, 2012 Case Laws Service Tax

Where appellant provided Business Auxiliary Services only to their clients abroad and their output services were being exclusively exported, they were not required to......
January 25, 2012 Case Laws Service Tax

Simplified procedure for sanction of refund/rebate of unutilised credit/rebate claims in cases of export - denial of benefit of sanction of 80% of the rebate amount......
January 25, 2012 Case Laws Central Excise

Collection of Excise duty from the customers, on account of fluctuation in rates of the petroleum products on the stocks lying at various depots - assessee being only a....
January 25, 2012 Case Laws Central Excise

Goods removed from DTA to SEZ - Export - Cenvat credit - Rule 6(3) of CCR 2004 not applicable... - AT
January 25, 2012 Case Laws Income Tax

Meaning of Export for the purpose of ection 10B -There will be no export out of India if two conditions are cumulatively fulfilled, (a) it is a transaction by way of......
January 25, 2012 Case Laws Income Tax

LTCG or STCG - cost of land to the previous owner - Benefit of indexation - Assessing Officer has rightly taken 2-11-2004 as the date of acquisition of absolute......
January 25, 2012 Case Laws Customs

Revision Application - Claim for drawback - time-limits - customs authorities who are creature of Customs Act, cannot be directed to ignore or act contrary to the......
January 25, 2012 Case Laws Service Tax

Scope of Business Auxiliary Service - mere deposit of cheque or cash in the client's account is not covered under the 'Business Auxiliary Service'..... - AT
January 25, 2012 Case Laws Central Excise

Common Input - Cenvat Credit - Appellants manufacturing the refined oil and hydrogenised vanaspati - By products soap stock arises - acid oil manufactured out of such......
January 25, 2012 Circulars FEMA

External Commercial Borrowings – Simplification of procedure. - Cir. No. 69 Dated: January 25, 2012
January 25, 2012 Circulars FEMA

External Commercial Borrowings (ECB) Policy – Infrastructure Finance Companies (IFCs). - Cir. No. 70 Dated: January 25, 2012
January 25, 2012 Case Laws Income Tax

Tax Deductible at Source - cable transmission - Where only two parties are involved than payment made by one to another cannot be refereed to be made to sub contractors.....
January 25, 2012 Case Laws Income Tax

Deemed Dividend u/s 2(22)(e) - deemed dividend can be assessed only in the hands of a person who is a shareholder of the lender company and not in the hands of a person....
January 25, 2012 Notifications Customs

Seeks to impose anti-dumping duty on import of Geogrid/Geostrips/ Geostraps made of polyester or Glass fiber in all its forms, originating in, or exported from subject......

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