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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

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January 31, 2012 Case Laws Income Tax HC

Extended Deadline for Capital Gain Account Deposits u/s 139(4) Validates Early Tax Returns.
January 31, 2012 Case Laws Income Tax HC

Car Dealer Expenses on Accessories for Customers Not Sale Promotion or Publicity u/s 115WB(2) for Tax Purposes.
January 31, 2012 Case Laws Income Tax AT

Assessing Officer Must Use DVO's Valuation for LTCG if Lower Than Stamp Duty Value per Section 50C(2.
January 31, 2012 Case Laws Income Tax HC

Expenses for Black Rose Tennis Court Construction Allowed as Revenue Expenses u/s 37(1) of Income Tax Act.
January 31, 2012 Case Laws Service Tax AT

General Motors Dealer Not Taxed for Servicing Non-GM Vehicles Under Finance Act 1994, Section 65(9) Definition.
January 31, 2012 Case Laws Service Tax HC

Government Insurance Business Liable for Service Tax; Not a Sovereign Act under Taxable Services.
January 31, 2012 Case Laws Income Tax HC

Tribunal Corrects Obvious Mistake in Stock Valuation; Decision Favors Assessee's Recorded Cost Price.
January 31, 2012 Case Laws Income Tax HC

Tribunal denies Section 43B deduction for interest on additional sales tax, overlooks Himachal Pradesh Sales Tax Act provisions.
January 31, 2012 Case Laws Customs AT

EPCG Scheme: Cars Not Registered as Tourist Vehicles Still Qualify for Customs Duty Exemption Under Notification 44/2002.
January 31, 2012 Case Laws Service Tax HC

High Court Rules Service Tax Registration Not Required for Cenavt Refund on Software Exports; Supports Previous Case Laws.
January 31, 2012 Case Laws Central Excise HC

High Court Rules: Interest Claims Limited to Same Period as Principal, Demand Beyond One Year Set Aside.
January 31, 2012 Case Laws Central Excise HC

Central Excise Registration: Premises Change Deemed Minor Breach, Existing Registration Validated, Favoring Assessee. Department Directed.
January 30, 2012 Case Laws Service Tax HC

High Court Confirms Service Tax on Preferential Location Charges in Real Estate, Clarifies Tax Scope in Property Deals.
January 30, 2012 Case Laws Service Tax HC

High Court Upholds Service Tax on Builders After Amendments to Clauses (zzq), (zzzh), and (zzzzu) Confirmed Valid.
January 30, 2012 Notifications Customs

New Foreign Currency Exchange Rates Effective February 1, 2012, Announced via Notification No. 09/2012-Customs (N.T.
January 30, 2012 Circulars Companies Law

Company Law Update: Revised Fees Under CLB Regulations 29 & 30 as per Circular Dated January 19, 2012.
January 30, 2012 Notifications Companies Law

Amendment to Company Law Board Regulations 2012: Key Changes in Regulation 30 per Notification G.S.R. 32(E) January 18, 2012.
January 30, 2012 Circulars FEMA

Regulations for Money Changing Activities under Circular No. 71: Compliance Guidelines in Currency Exchange Operations per FEMA.
January 30, 2012 Circulars FEMA

Guidelines for Opening and Managing Rupee and Foreign Currency Vostro Accounts by Non-Resident Exchange Houses under FEMA.
January 30, 2012 Notifications Customs

Chennai's Tondiarpet (TNPM) officially designated as an Inland Container Depot via Notification No. 08/2012-Customs.
January 30, 2012 Case Laws Income Tax HC

Loan Waiver Deemed Capital Receipt; Section 41 Not Applicable Due to No Previous Allowance or Deduction.
January 30, 2012 Case Laws Income Tax AT

Assessing Officer can't force depreciation inclusion in books or adjust partner capital for section 40(b) disallowance.
January 30, 2012 Case Laws Service Tax AT

Service Tax Applicable on Total Charges of Advertising Agencies Due to Ambiguous Client Agreement.
January 30, 2012 Case Laws Service Tax HC

High Court Dismisses Appeal for Service Tax Refund on Interest Collected, Citing Voluntary Payment Not Under Protest.
January 30, 2012 Case Laws Service Tax AT

Leased Line Telephone Service via ACSR or Copper Wire Classified Under Existing Category Before July 16, 2001.
January 27, 2012 Notifications Customs

Corrigendum Issued for Notification No. 2/2012-Customs: Clarifies Errors and Updates for Accurate Implementation of Customs Regulations.
January 27, 2012 Circulars Companies Law

Companies Act Section 233B: Cost Account Audits Required for Specific Firms; 2012 Circular Updates Guidelines for Compliance.
January 25, 2012 Case Laws Income Tax HC

Court Rules Dual Benefits Allowed Under Voluntary Retirement Scheme and Income Tax Act Sections 10(10C) & 89.
January 25, 2012 Case Laws Income Tax HC

Share Application Money Not a Deposit: Court Excludes Penalties u/s 271D of Income Tax Act.
January 25, 2012 Case Laws Income Tax AT

Section 80IB: Deductions Apply to Projects Approved Before October 1998; Retroactive Application Leads to Absurd Outcomes.
January 25, 2012 Case Laws Service Tax AT

Rental of Guest House and Garden for Weddings Classified as Mandap Keeper Service Due to Social Function Designation.
January 25, 2012 Case Laws Central Excise AT

Refunds Must Follow Section 11B of Central Excise Act; Departmental Approval Required, No Suo Motu Claims Allowed.
January 25, 2012 Case Laws Income Tax HC

A.O.'s attempt to apply Section 13(1)(c)(ii) fails; Exemptions u/ss 12A and 80G remain intact.
January 25, 2012 Case Laws Income Tax HC

Section 92CA Update: Assessing Officer Must Follow Transfer Pricing Officer's Order on Arm's Length Price, Not Transaction Occurrence.
January 25, 2012 Case Laws Income Tax AT

Section 115AD: Not Grounds for Penalties on Income Reporting Errors under DTAA for FIIs. Self-contained Code.
January 25, 2012 Case Laws Service Tax AT

Rebates in Service Tax Require Declaration Before Export Completion; Late Claims Not Admissible Under Procedure.
January 25, 2012 Case Laws Service Tax AT

Business Auxiliary Services Exported Abroad: No Duty or Registration Required u/r 5 and Notification No. 12/2005.
January 25, 2012 Case Laws Service Tax HC

Company Denied 80% Rebate Within 15 Days Due to Pending Offense Under Board's Circular No. 828/5/2006-CX.
January 25, 2012 Case Laws Central Excise SC

Dealers Not Liable for Excise Duty Collection u/s 11D, Only Manufacturers Are Responsible for Petroleum Product Rates.
January 25, 2012 Case Laws Central Excise AT

Goods from DTA to SEZ are exports; Rule 6(3) Cenvat Credit Rules 2004 inapplicable. No credit reversal needed.
January 25, 2012 Case Laws Income Tax HC

Section 10B: Export Not Recognized if Sold Domestically Without Customs Clearance in India.
January 25, 2012 Case Laws Income Tax AT

Capital Gains Classification: Date of Acquisition Determines Long-Term or Short-Term Status for Tax Indexation Benefits.
January 25, 2012 Case Laws Customs CGOVT

Court Upholds Customs Act Time-Limits for Drawback Claims; Authorities Must Adhere to Statutory Deadlines.
January 25, 2012 Case Laws Service Tax AT

Cheque and Cash Deposits Excluded from 'Business Auxiliary Service' for Service Tax Purposes.
January 25, 2012 Case Laws Central Excise AT

Acid oil from soap stock by-product in refined oil manufacturing not covered under Cenvat Credit Rule 6(2).
January 25, 2012 Circulars FEMA

ECBs Procedure Simplified Under Circular No. 69 to Boost Access to International Finance for Businesses Under FEMA.
January 25, 2012 Circulars FEMA

ECB Guidelines for IFCs: Access Foreign Capital for Infrastructure Under Circular No. 70, Comply with FEMA Rules.
January 25, 2012 Case Laws Income Tax AT

No TDS Required on Cable Transmission Payments Between Two Parties; Section 194C Applies From AY 2006-07 Onward.
January 25, 2012 Case Laws Income Tax AT

Deemed Dividends u/s 2(22)(e) Only Taxable for Shareholders, Not Non-Shareholders of Lending Company.
January 25, 2012 Notifications Customs

Anti-Dumping Duty Proposed on Polyester or Glass Fiber Geogrid Imports to Protect Domestic Industries from Unfair Competition.

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