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Highlights / Annotations / Catch Notes For January of 2012

Home Highlights January January 2012 Year 2012

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Showing 51 to 100 of 232 Records

January 25, 2012 Notifications Customs

Seeks to impose anti-dumping duty on import of Morpholine originating in, or exported from, China PR, European Union and the United States of America. - Ntf. No. 10......
January 25, 2012 Notifications Customs

Rescinds Notification No. 91/2011-Customs, dated the 20th September, 2011. - Ntf. No. 09 / 2012-Customs (ADD) Dated: January 24, 2012
January 25, 2012 Case Laws Central Excise

CENVAT credit on own final product returned by buyers – returned goods were remelted by using same machinery and fresh products emerged – credit of duty allowed u/s 16.... - AT
January 24, 2012 Notifications Customs

Grant of Presidential Awards of Appreciation Certificate on the occasion of Republic Day-2012 - Ntf. No. 07/2012(N.T) Dated: January 24, 2012
January 24, 2012 Circulars Service Tax

Read with rule 4 of the Service Tax Rules, 1994 - Registration - Procedure and documents required in respect of Centralised registrations - Cir. No. 3/2011-12-ST, Dated:....
January 24, 2012 Circulars Service Tax

Renting of immovable property service - Civil Appeal on “Renting/leasing of immovable property“ - Cir. No. 8/ 2011 Dated: November 3, 2011
January 23, 2012 Circulars FEMA

Master Circular on External Commercial Borrowings and Trade Credits. - Cir. No. 09 Dated: January 20, 2012
January 23, 2012 Circulars FEMA

Master Circular on Compounding of Contraventions under FEMA, 1999. - Cir. No. 08 Dated: January 20, 2012
January 21, 2012 Notifications Customs

Seeks to notify Refund of Anti-Dumping Duty (Paid in Excess of Actual Margin of Dumping) Rules, 2012. - Ntf. No. 05 /2012- Customs (N.T.) Dated: January 19, 2012
January 21, 2012 Notifications Customs

Amend Custom Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995. - Ntf. No. 06......
January 20, 2012 Case Laws Income Tax

Vodafone's case - Transfer of the foreign holding company’s share off-shore, cannot result in an extinguishment of the holding company right of control of the Indian......
January 20, 2012 Case Laws Income Tax

Section 9 has no 'look through provision' and such a provision cannot be brought through construction or interpretation of a word ‘through’ in Section 9. In any view,......
January 20, 2012 Case Laws Income Tax

Section 195, would apply only if payments made from a resident to another non-resident and not between two nonresidents situated outside India. .... - SC
January 20, 2012 Case Laws Income Tax

Status of Trust - individual or association of persons - while determining the total income of a trustee who is an individual, the individual trustee is entitled to......
January 20, 2012 Case Laws Service Tax

'Input' or 'input services' - landscaping services cannot be treated as having been used in or in relation to the manufacture of final products, namely, the safety valves..... - AT
January 20, 2012 Case Laws Service Tax

Liability of pay service tax - the non-residents provided services to the appellant outside India - in respect of services provided by the non-residents, the appellant.....
January 20, 2012 Case Laws Central Excise

Change in rate of duty after manufacture but before removal - taxable event is the manufacture and the payment of duty is related to the date of removal of such article.....
January 19, 2012 Case Laws Income Tax

Conversion of land into Stock in Trade - Set off of brought forward losses - It was only the profit arising from sale of stock in trade that could be treated as profits....
January 19, 2012 Case Laws Income Tax

Conversion of land into Stock in Trade - The profit or gains arising from the transfer by way of such conversion thus was chargeable to tax as the income of the......
January 19, 2012 Case Laws Income Tax

Service of notice - service of notice on unserved respondent - public money is unnecessarily wasted by the IT Department by resorting to the paper publication method of.....
January 19, 2012 Case Laws Central Excise

Procurement of Excisable Goods at Concessional Rate of Duty - Merely because the supplier has not brought back the goods to his factory to avoid transportation expenses.....
January 19, 2012 Case Laws Income Tax

Transfer of sole proprietorship business to company - exemption u/s 47(xiv) - if the full amount due under the capital account and also the current account of the......
January 19, 2012 Case Laws Income Tax

Capital gain - sale of proprietary concern - conditions of section 47(xiv) fulfilled - transaction has to be treated as a transfer within the meaning of section 47(xiv)....
January 19, 2012 Case Laws Income Tax

Block assessment - AO has not recorded the satisfaction for issue of notice under section 158BD, prior to completion of assessment, the issue of notice under section......
January 19, 2012 Case Laws Income Tax

Whether rejection of the claim of deduction of expenditure on account of non-commencement of business is justified to levy penalty under section 271(1((c) - held no.... - AT
January 19, 2012 Case Laws Service Tax

Liability of Sub-Contractor to pay service tax when it stands paid by the main Contractor on the total amount inclusive of the service part - the amount of service tax......
January 18, 2012 Notifications Customs

Amends notification no. 36/2001-Cus (N.T.) - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values - Ntf. No. 04/2012-Customs (N.T.)......
January 18, 2012 Notifications Customs

Seeks to impose safeguard duty at the rate of 10% ad valorem, on Phthalic anhydride. - Ntf. No. 01/ 2012-Customs (SG) Dated: January 17, 2012
January 18, 2012 Notifications Customs

Corrigendum of Notification no. 8/2012-Custom (ADD). - Ntf. No. CORRIGENDUM Dated: January 17, 2012
January 18, 2012 Circulars FEMA

Risk Management and Inter-Bank Dealings - Commodity Hedging. - Cir. No. 68 Dated: January 17, 2012
January 17, 2012 Case Laws Income Tax

Dis-allowance of interest expense from allegadly interest income by Revenue – The interest paid to the power procurement utilities on commitment advances was capitalized....
January 17, 2012 Case Laws Income Tax

Though assessee furnished the director’s report, the actual write off, filing of balance sheets, memorandum and articles of association, letter to DISL etc. however, the....
January 17, 2012 Case Laws Customs

Drawback under Section 75 of the Customs Act - petitioner though applied for drawback at 'Brand Rate' is eligible for drawback on the copper used by them in the......
January 17, 2012 Case Laws Central Excise

Whether the addition and mixing of polymer and additives to base bitumen results in the manufacture of a new marketable commodity - The said process did not result in......
January 17, 2012 Case Laws Central Excise

The word 'consumer' in the said Note 11 of Chapter 29 of the Central Excise Tariff Act, 1985 means any consumer including an industrial consumer and the said word is not....
January 17, 2012 Case Laws Central Excise

Manufacture of Ion Exchange Resins – it was not necessary that identical product should be marketable. Even if similar product is proved to be marketable, the test of......
January 17, 2012 Case Laws Income Tax

Treatment of Share Application money as loans & Advances(269SS) - Penalty under 271D - Share application monies received by a company, pending allotment of shares, do......
January 17, 2012 Case Laws Income Tax

Only the business loss can be carried forward u/s 72 of the Act and it can also be set off only against the business income of the assessee. In present case, assets sold....
January 17, 2012 Case Laws Customs

Applicability of unjust enrichment on refund of fine and penalty - in the case of refund of fine and penalty unjust enrichment is not applicable.... - AT
January 17, 2012 Case Laws Service Tax

Cenvat Credit of service tax paid on GTA for disposal of by product - sugarcane is definitely is a raw material for sugar and Press Mud and Ash are used as manure for......
January 17, 2012 Case Laws Central Excise

Cenvat credit - Cenvat credit on the goods, i.e., paints, used for repair and maintenance of various equipments and the pipes and machines - goods which are used as......
January 17, 2012 Case Laws Central Excise

Admissibility of CENVAT Credit of Education Cess in respect of invoices issued by 100% EOU - The issue is no longer res-integra and credit of Education Cess is admissible.... - AT
January 17, 2012 Case Laws Income Tax

Whether a transaction is shame - held that:- The existence or non-existence of written agreement would not be fatal to claim deduction on account of expenditure on......
January 17, 2012 Case Laws Income Tax

Income escaping assessment - Where AO in the original assessment order,made an addition u/s 41(1) but not in respect of other unconfirmed creditors - This was a factual.....
January 17, 2012 Case Laws Income Tax

First appellate authority, namely; DCIT (Appeals) or CIT (Appeals) have inherent, implied and ancillary powers to grant stay against the recovery of disputed demand of......
January 17, 2012 Case Laws Income Tax

Undisclosed income u/s 68 - genuine or bogus gifts - The assessee failed to produce the donor as also his bank statement to prove that gift was actually given by the......
January 17, 2012 Case Laws Customs

Revision application - Duty drawback claim under Section 74 of the Customs Act - re-export of goods - goods being usable parts/attachments of the main equipment which......
January 17, 2012 Case Laws Central Excise

Valuation - central excise - The Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were......
January 17, 2012 Case Laws Income Tax

Assessee had no liability to pay advance tax in view of the fact that his entire income was subject to tax at source. Thus, no interest is chargeable u/s 234B..... - HC
January 17, 2012 Case Laws Service Tax

Terms and conditions of the agreement clearly shows that though the appellant has been termed as consignment agent by the principal, the relation between them is......

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