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Highlights / Annotations / Catch Notes For October of 2012

Home Highlights October October 2012 Year 2012

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Showing 101 to 150 of 291 Records

October 21, 2012 Case Laws Income Tax

Diversion of income - Joint venture - If each member of the JV offered the income derived from respective share of contract works in their hands it is not possible to......
October 21, 2012 Case Laws Income Tax

Disallowance of Payments made in Cash u/s 40A(3) - there is no exemption if payment made to sister concerns - AT
October 20, 2012 Notifications DGFT

Extension of ban on export of edible oils till further orders. - Notification
October 19, 2012 Circulars DGFT

Amendments in Appendix 5 - Pre Shipment Inspection Agencies (PSIA) - Public Notice
October 19, 2012 Circulars DGFT

SION for new product “Aluminium Beverage Cans” under Engineering Product Group. - Public Notice
October 19, 2012 Circulars DGFT

Amendment in Para 2.64 of the Handbook of Procedures Vol I(RE 2012)/ 2009-14 – Dispensing with the submission of physical copy of RCMC by the exporters. - Public Notice
October 19, 2012 Case Laws Central Excise

Duty paying documents – disallowance of cenvat credit - When the receipt of the goods was not questioned nor delivery of the seller is questioned, the Show Cause Notice.....
October 19, 2012 Case Laws Central Excise

Proof of Export – Since original AR-4 were not submitted by respondent in some cases, the demand of Rs. 2,20,83,368.71 was rightly confirmed by the adjudicating authority - CGOVT
October 19, 2012 Case Laws Income Tax

Once the A.O. proceed to make block assessment under section 158BC based on material gathered during the search under section 132, he cannot proceed to make reassessment....
October 19, 2012 Notifications Central Excise

Amendment in Notification No. 64/95-Central Excise, dated 16/03/1995 - Extend excise duty exemption to Long Range Surface to Air Missile (LR-SAM) - Notification
October 19, 2012 Case Laws Income Tax

Transfer Pricing Adjustment - when a quasi judicial authority like the DRP deals with a lis u/s 144C, then, it is obligatory on its part to give cogent reasons for the decision. - AT
October 19, 2012 Case Laws Income Tax

Provision for remuneration of whole time directors – Enhanced directors remuneration – claim of assessee was allowable - AT
October 19, 2012 Case Laws Income Tax

Interest earned on deposits and advances made for the new unit being established - it would be capital receipt not liable to tax but ultimately be used to reduce the......
October 19, 2012 Notifications Central Excise

Corrigendum Notification No. 34/2012 - Central Excise, dated 10/09/2012 - Regarding Mega/Ultra mega power projects. - Notification
October 19, 2012 Notifications Customs

Corrigendum Order F.No.437/09/2012-Cus.IV dated 17th April, 2012 - Notification
October 19, 2012 Notifications Customs

Corrigendum Notification No. 49/2012-Customs - Regarding Mega/ Ultra Mega power projects. - Notification
October 19, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 19th October, 2012 - Notification
October 18, 2012 Case Laws Service Tax

Activity of installation of solar system falls under the category of ‘Erection, Installation and Commissioning Service’ - AT
October 18, 2012 Case Laws Service Tax

Condonation of Delay - management, maintenance or repair of roads - Held that:- In view of the amendment by Finance Act, 2012, No Service tax shall be levied or......
October 18, 2012 Case Laws Customs

In view of the fact that the threatened arrest of the petitioner is based on the allegation of customs violations, it would be appropriate for the State Government to......
October 18, 2012 Case Laws FEMA

SAFEMA - illegal flat - The title in the subject flat is deemed to have vested in the Central Government on or about 08.12.2003 when the first notice under Section 6(1).....
October 18, 2012 Case Laws Income Tax

Unexplained purchase u/s 69C - Section 69C clearly refers to the “source of the expenditure” and not to the expenditure itself - AT
October 18, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - The absence of due care does not mean that the assessee was guilty of furnishing inaccurate particulars to conceal his income - HC
October 18, 2012 Case Laws Income Tax

Deduction u/s 10B – Domestic sale of scrap - it has to be included in the total turnover of the assessee and cannot be reduced from the business profits of the assessee.....
October 18, 2012 Case Laws Income Tax

Depreciation on leased asset - in case the said lease rent is assessed under the head ‘income from other sources, then assessee is eligible for depreciation u/s 57(ii) - AT
October 18, 2012 Case Laws Income Tax

When in the opinion of the CIT (A) the appeals are not maintainable against the order u/s 200A and the appeals have been dismissed by him as not maintainable, there is......
October 18, 2012 Circulars DGFT

SION for new product “Copper Based Pre-alloyed Powder R-800” under Engineering Product Group. - Public Notice
October 18, 2012 News Indian Laws

GUIDANCE NOTE ON MAINTENANCE OF COST ACCOUNTING RECORDS FOR CONSTRUCTION INDUSTRY INCLUDING REAL ESTATE AND PROPERTY DEVELOPMENT ACTIVITY
October 18, 2012 Circulars Companies Law

Quality of XBRL filing certified by Professional members. - Circular
October 18, 2012 News Indian Laws

OECD “Better Policies” Series
October 18, 2012 Circulars Income Tax

Tax Deduction at Source on Gas Transportation Charges paid by the purchasers of Natural gas to the sellers of gas. - Purchase and sale of gas. Transportation of gas is......
October 18, 2012 Notifications Central Excise

Central Government hereby declares that the provisions of section 28AAA of the Customs Act, 1962 (5 of 1962) - Regard to like matters in respect of the duties imposed by....
October 17, 2012 Case Laws Central Excise

Condonation of delay of 525 days - Subject to the cost of Rs. 5000/-, delay condoned. - AT
October 17, 2012 Case Laws Central Excise

SSI exemption - mere fact of management, control or grant of interest free loan is not sufficient to hold the units as a dummy unit in the absence of any money flow back....
October 17, 2012 Case Laws Central Excise

Provisions contained in Rule 8 does not absolve the assessee from substantial conditions of payment of duty of claim of rebate of duty under Rule 18 of Central Excise......
October 17, 2012 Case Laws Service Tax

Business Support Service - appellants are international cricket players - pre-deposit ordered equal to 20% - AT
October 17, 2012 Case Laws Income Tax

Labour Charges - Violation of any law as long as the payment does not become illegal on account of such violation the same cannot be hit under the Income Tax Act - AT
October 17, 2012 Case Laws Income Tax

TDS - Payment by the assessee to accredited advertising agencies could not be terms as payment of commission and, therefore, the provisions of section 194H were not applicable - AT
October 17, 2012 Circulars Companies Law

Constitution of Committee for Reforming the Regulatory Environment for doing Business in India. - Circular
October 17, 2012 Notifications Companies Law

Constitution of National Advisory Committee on Accounting Standards - Notification
October 17, 2012 Notifications Companies Law

Amendment in National Advisory Committee on Accounting Standrads Constitution - Notification
October 17, 2012 Notifications DGFT

Amendments in Policy Condition No. 1 under Chapter 93 in Schedule 1 - Import Policy of ITC(HS)-2012 - Import of arms (including parts thereof) & ammunition is permitted.....
October 17, 2012 Case Laws Income Tax

SSI Benefit - value of plant and machinery - limit of 3 crore - Since the assessee did not comply with the conditions of the Proviso to clause (iii) of subsection 2 of......
October 17, 2012 Case Laws Income Tax

As the business in respect of which the said development cost has been incurred is discontinued, the same cannot be claimed as revenue expenditure in respect of another.....
October 17, 2012 Case Laws VAT and Sales Tax

Period of limitation for revision of the order - Three years period cannot be said to be a very long period - HC
October 17, 2012 Case Laws Companies Law

Suit for mortgaged property – suit being one for enforcement of a mortgage by sale, it should be tried by the court and not by an arbitral tribunal - SC
October 16, 2012 Case Laws Central Excise

It is well settled law that such documentary evidences are required to be given preference over the oral statements. - AT
October 16, 2012 Case Laws Income Tax

Disallowance of inter office commission paid/payable by the assessee to head office and other overseas branches - the rule of mutuality applies and the assessee cannot.....
October 16, 2012 Case Laws Income Tax

Penalty u/s 271D - whether provisions of section 269SS are attracted to the amounts received from sister concern - no penalty - HC
October 16, 2012 Case Laws Income Tax

Expenditure on account of software held as Revenue in nature. - AT

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