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Highlights / Annotations / Catch Notes For January of 2012

Home Highlights January January 2012 Year 2012

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Showing 151 to 200 of 232 Records

January 9, 2012 Notifications Customs

Seeks to extend levy of anti-dumping duty imposed vide Notification No. 98/2006-Customs, dated the 13th September, 2006, upto and inclusive of 1st September, 2012. - ......
January 9, 2012 Case Laws Income Tax

When circular is issued under Section 119 of the Act and its validity is upheld it is binding on the Assessing Officer. Not taking recourse thereto and passing the order....
January 9, 2012 Case Laws Income Tax

TDS us/ 194C - The contract between the assessee and the C & F agent is a service contract which has not been specifically included in Explanation III below section 194C.... - AT
January 9, 2012 Case Laws Income Tax

Provisions of section 40A(2) would not and cannot override the provisions contained in Chapter X of the Act. Even otherwise, if there are different provisions over the......
January 9, 2012 Case Laws Central Excise

Entitlement of Cenvat credit of duty paid on provisionally assessed Bill of Entry - Rule 9 of the Cenvat Credit Rules - Credit allowed..... - AT
January 9, 2012 Case Laws Income Tax

Method of Accounting - to comply with requirement of companies act merchantile system was adopted - overriding provisions of section 209 of companies act over section......
January 9, 2012 Case Laws Income Tax

Deduction u/s 80P - Since assessee is not in the banking business therefore, income on investments cannot be allowed as a deduction under section 80P(2)(a)(i).... - AT
January 9, 2012 Case Laws Income Tax

Annual Let Out value of the property - The property has not been let out at all, during the previous year under consideration, there is no question of any vacancy......
January 9, 2012 Case Laws Income Tax

Exemption u/s 10(38) - sale of the shares of ICL held by the assessee is in the nature of sale of capital asset and not in the nature of stock-in-trade - Exemption allowed..... - AT
January 9, 2012 Case Laws Service Tax

Board circular no. CBE&C circular No.137/167/2006-CX.4, dt.3.10.07, clarifies that if the assessee pays Service Tax with interest before issue of Show Cause Notice, no......
January 9, 2012 Case Laws Central Excise

DTA supplied goods to SEZ - the supplies made by DTA units to SEZ units will amount to export for the purpose of all export benefits. .... - AT
January 9, 2012 Case Laws Central Excise

Time limit stipulated under Section 11B of the Central Excise Act is not applicable in the case of refund claim under Rule 5 of the Cenvat Credit Rules, 2004.... - AT
January 9, 2012 Case Laws Central Excise

Related person - Valuation under central excise - Sharing of common premises or employing a common statutory auditor, are inadequate to find mutuality of interest between them.... - AT
January 7, 2012 Notifications Income Tax

Assessment - General - Specified provisions of the Act which shall apply to Centralised Processing of Returns Scheme, 2011. - Ntf. No. 03/2012 Dated: January 4, 2012
January 7, 2012 Notifications Income Tax

Centralised Processing of Returns Scheme, 2011. - Ntf. No. 02/2012 Dated: January 4, 2012
January 7, 2012 Notifications Income Tax

Income-tax (First Amendment) Rules, 2012 - Insertion of rule 11-OA and form no. 3cn. - Ntf. No. 01/2012 Dated: January 2, 2012
January 7, 2012 Notifications Income Tax

Income-tax authorities - Control of - DGIT (International Taxation) - Amendment in Notification No. S.O. 279(E) - Under section 118 of the Income-tax Act, 1961 the......
January 6, 2012 Circulars Service Tax

Section 69 of the Finance Act, 1994 - Registration - Conversion of temporary based registration (STC) into PAN based registration. - Cir. No. 15/2011-ST Dated: November 15, 2011
January 6, 2012 Circulars DGFT

Export of 8,300 MTs of white sugar to USA under Tariff Rate Quota. - Cir. No. 90 (RE-2010)/2009-2014 Dated: January 6, 2012
January 6, 2012 Circulars DGFT

Allocation of 10,000 MTs of white sugar for the year 2011-12 (October, 2011- September, 2012) for export to EU under CXL Quota. - Cir. No. 89 (RE-2010)/2009-2014 Dated: January 6, 2012
January 6, 2012 Notifications DGFT

Amendment in Appendix-3 to Schedule-2 of ITC(HS) Classification of Export and Import Items,2009-14-regarding supply of SCOMET Items from DTA to SEZ. - Ntf. No. 93......
January 6, 2012 Case Laws Income Tax

Payment for software - payment made in that regard would constitute 'royalty' for imparting of any information concerning technical, industrial, commercial or scientific....
January 6, 2012 Case Laws Income Tax

FBT - gift - 'Sales Promotion and Publicity' - the expenditure on gifts could not be treated as trade scheme or for promotion of company's product as per clause O of......
January 6, 2012 Case Laws Income Tax

Charitable Trust- voluntary accumulations - the charitable trust cannot list all its objects as purposes for accumulation of income under section 11(2)..... - AT
January 6, 2012 Case Laws Income Tax

Disallowances u/s 40A(2)(b) of the Income-tax Act, 1961 - AO being unable to establish the excessiveness or unreasonableness of the payments made by the assessee, when......
January 6, 2012 Case Laws Service Tax

Just imparting training in certain areas to the Officers of certain organizations does not amount to rendering the service of "Management Consultancy" either directly or....
January 6, 2012 Case Laws Central Excise

Payment of higher duty by an 100% EHTP at the instance of department - claim of refund - provision of unjust enrichment not applicable.... - AT
January 6, 2012 Case Laws Central Excise

Refund of accumulated credit - Rule 5 of CCR - period of 1 year for the purpose of limitation under Section 11B of Central Excise Act, 1944 has to be counted from the......
January 5, 2012 Circulars FEMA

External Commercial Borrowings (ECB). - Cir. No. 64 Dated: January 5, 2012
January 5, 2012 Circulars Customs

Refund of 4% Additional Duty of Customs (4% CVD) - 'Cost Accountants' in addition to 'Chartered Accountants' authorized to issue certificate.
January 5, 2012 Case Laws Income Tax

The provisions contained in section 11(2) do not in any manner restrict the operation of section 11(1) of the IT Act and the accumulated income, which was less than 15......
January 5, 2012 Case Laws Central Excise

Manufacturer claimed nil rate of duty on the ground that the same are manufactured without the aid of power - Water is lifted to the water tank with the aid of power and....
January 5, 2012 Case Laws Central Excise

Duty paying documents - cenvat credit is not available on photocopy of the bill of entry when the same has been taken without certifying by the Asstt. Commissioner about....
January 5, 2012 Case Laws Service Tax

Refund of service tax to include education cess - Education Cess is levied and collected as percentage of service tax, when and wherever service tax is NIL by virtue of.....
January 5, 2012 Case Laws Central Excise

Classification of pleasure vessel – under Rule 3(c) when the goods cannot be classified by reference to Rule 3 (a) & (b) they shall be classified under heading which......
January 5, 2012 Case Laws Central Excise

Suo moto re-credit after reversal of cenvat credit - suo moto refund of excess or twice paid duty cannot be taken and all types of refund claims to have been filed under....
January 5, 2012 Case Laws Income Tax

Exemption u/s 10(23C) – Merely on the ground that petitioner is not recognized by the UGC or any Board constituted by the Government of India for imparting formal......
January 5, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - Though he is an individual and he is not expected to maintain accounts showing the current assets and liabilities, income etc., his explanation......
January 5, 2012 Case Laws Service Tax

Cenvat credit on inputs services - the insurance policy to cover loss of profit would come within the expression for 'activities relating to business' in the inclusive.....
January 5, 2012 Case Laws Income Tax

The payment of interest under Section 201(1A) is not penal. Even though default was unintentional, still assessee would be deemed as “assessee in default..... - HC
January 5, 2012 Case Laws Income Tax

Income from House property - the arrears of rent received in the assessment year 2000-01 could not be spread over the previous years, i.e., 1996-97 to 1999-2000.... - HC
January 5, 2012 Case Laws Customs

Import of good (in commercial quantity) through banafide baggage is not permissible - It cannot be constituted as bonafide baggage... - CGOVT
January 5, 2012 Case Laws Service Tax

Cenvat credit on inputs - Security services are area specific services - the specific exclusion salt pan from the definition of the term factory which definition is......
January 5, 2012 Case Laws Central Excise

Rule 6(3)(b) of CCR are not applicable in the case of arising inevitable waste or bye-product fully exempt from duty .... - AT
January 5, 2012 Case Laws Central Excise

CE - Payment of duty on the directions of the preventive officers held as paid under protest – period of limitation of one year is not applicable .... - AT
January 4, 2012 News Indian Laws

Clarification on Interest Rates on Small Savings Schemes.
January 4, 2012 Case Laws Income Tax

Provision of liability made for expenditure to be incurred in removal of encroachments in and around the technical area of the Airport - held as revenue expenditure.... - HC
January 4, 2012 Case Laws Service Tax

Service provided by visa facilitator in the form of assistance to individuals who intend to travel abroad, directly, does not fall under any taxable service under......
January 4, 2012 Case Laws Central Excise

Refund of Cenvat credit - Rule 5 of CCR - in absence of any confirmed demand, reduction from the refund claim is not proper.... - AT
January 4, 2012 Case Laws Income Tax

Assessee has right to adopt an accounting system of his choice. - Interference is permissible if the accounting system adopted is contrary to the prescribed accounting......

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