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Highlights / Annotations / Catch Notes For October of 2012

Home Highlights October October 2012 Year 2012

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Showing 201 to 250 of 291 Records

October 11, 2012 Notifications Companies Law

Serious Fraud Investigation Officers, MCA, for the purpose of conducting inspection, under section 209A of the Companies Act, 1956 - Notification
October 11, 2012 Notifications DGFT

Amendment in ITC (HS) 2012 Schedule 1 – Import Policy with Customs Tariff Schedule-2012. - Notification
October 11, 2012 Case Laws Central Excise

Denial of cenvat credit – except for the goods registers maintained by the transporter, there is no other evidence on record to indicate that the assessee has in fact......
October 11, 2012 Case Laws Income Tax

Gifts received from non Resident Indians (NRI) from their Non Resident External accounts - the non genuine gifts to the appellant was undisclosed income and covered by.....
October 11, 2012 Case Laws Income Tax

Expenditure incurred by the assessee in the running of his business cannot be disallowed merely on the ground that a part of the expenditure results in some benefit to a....
October 11, 2012 Case Laws Income Tax

Non deduction of TDS - purchase of printed material - contract for work and labour or contract for sale - provisions of section 194C are not applicable - AT
October 11, 2012 Case Laws Income Tax

Exemption u/s 54 - land development agreement - they are not entitled to claim benefit under section 54. - At the most they are entitled to benefit under Section 54F. - HC
October 11, 2012 Case Laws Income Tax

Condonation of delay - when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred - AT
October 11, 2012 Case Laws VAT and Sales Tax

Inter state sale - CST - there was no error on the part of the dealer as full sales tax on the transaction being inter state sale had been paid and the element of tax......
October 11, 2012 Case Laws Companies Law

Arbitration - Section 16(1)(a) provides that an arbitration clause which forms part of the contract shall be treated as an agreement independent of the other terms of......
October 10, 2012 Case Laws Customs

"Deemed exports” cannot and should not be restricted to REP Licenses only if the prime objective is to earn foreign exchange which is also the objective under the......
October 10, 2012 Case Laws Customs

Condition of pre-deposit before filing an appeal - Pre-deposit is the rule and waiver is an exception and having regard to the financial ability and undue hardship to be....
October 10, 2012 Case Laws Customs

Filing of bill of entry before arrival of ship - rate of duty - Bill of Entry must be is deemed to have been presented on 13-6-2002 and not on 12-6-2002 - HC
October 10, 2012 Case Laws Income Tax

Due to non availability of the PAN numbers there was a delay in issuing TDS Certifications in Form No. 16A - no penalty - Tri
October 10, 2012 Case Laws Income Tax

Agricultural land - The land being registered in Land Revenue Records as Agricultural land, then there is no basis for holding the said land and as not agricultural land. - HC
October 10, 2012 Case Laws Income Tax

Tax borne and paid by the employer has to be excluded while computing the perquisite of "rent free accommodation" - HC
October 10, 2012 Case Laws Income Tax

TDS - Article 26(3) of Indo-US DTAA seeks to provide against discrimination and says that deduction should be allowed on the same condition as if the payment is made to a resident. - AT
October 10, 2012 Case Laws VAT and Sales Tax

A contract for processing exposed photographic film rolls and negatives is not a works contract - HC
October 10, 2012 Case Laws Companies Law

Provisions of Sick Industrial Companies (Special Provisions) Act, 1985 shall have precedence and overriding effect over the provisions of Transfer of Property Act, 1882. - SC
October 10, 2012 Case Laws Companies Law

Dishonour of a cheque - prosecution based upon second or successive dishonour of the cheque is also permissible so long as the same satisfies the requirements stipulated....
October 9, 2012 Notifications Customs

Anti-dumping duty on imports of new/unused pneumatic non radial bias tyres, tubes and flaps with or without tubes or flap of rubber, having nominal rim dia code above.....
October 9, 2012 Circulars VAT and Sales Tax

Review of Assessment of the dealers on the basis of 2A and 2B data mismatch for the Tax period First Quarter 2012-13. - Circular
October 9, 2012 Circulars VAT and Sales Tax

Department of Trade & Taxes shall henceforth issue Central Declaration Forms or Certificates to the dealers only on every Wednesday and Friday. And Central Declaration......
October 9, 2012 Circulars VAT and Sales Tax

Waiver of Security for registration under DVAT Act, 2004. - Order-Instruction
October 9, 2012 Case Laws Central Excise

The value of the goods cleared under brand name of MUL on payment of duty can not be included for the purpose of computation of turnover under SSI exemption benefit. - AT
October 9, 2012 Case Laws Central Excise

Rejection of refund claim - no confirmation of duty payment from the jurisdictional Central Excise range Superintendent in the form of duty payment certification in......
October 9, 2012 Case Laws Central Excise

Any amount paid in excess of duty liability on ones own volition cannot be treated as duty, but it has to be treated simply a voluntary deposit - CGOVT
October 9, 2012 Case Laws Central Excise

Rebate – jurisdiction of Tribunal – exclusion of the jurisdiction of the appellate Tribunal is expressly stated in the Statute - Tribunal was in error in entertaining......
October 9, 2012 Case Laws Service Tax

Hiring of buses for children of the employees for transportation to the schools and tuition is not an Input Service and Cenvat Credit cannot be taken on this activity - AT
October 9, 2012 Case Laws Income Tax

Expenditure on 20-Point Programmes for the welfare of the oppressed classes of Society, - Just because the expenses are voluntary in nature and are not forced on the......
October 9, 2012 Case Laws Income Tax

Levy of Penalty u/s 271G - When the penalty provision is very severe, it should be applied with great caution and only if circumstances sufficiently justify invoking the....
October 9, 2012 Case Laws Income Tax

Exemption under the head Income from House Property - lack of amenities - the property was not a house and the assessee was not entitled to the benefit under Section 54.....
October 9, 2012 Case Laws Income Tax

Fees for Technical Services - The receipts are liable to tax @10% as Fees is received in connection with PE and Place of Profession in India as against 25% claimed by revenue. - AT
October 9, 2012 Case Laws Income Tax

Deduction u/s 37(1) - Misuse charges were also paid for illegally using the space for a period of time till the infraction was noticed by the DDA and it ordered the......
October 9, 2012 Case Laws Income Tax

Deduction under section 80I / 080IB - allocation of expenses - expansion of existing unit or setting of new identifiable unit - ITAT has correctly found the facts and......
October 8, 2012 Case Laws Central Excise

Clandestine removal - admission of shortages without there being any admission of clandestine removal, cannot be considered to be conclusive evidence to establish the......
October 8, 2012 Case Laws Central Excise

Deemed manufacture - Appellants are clearing chemicals in the same packing without disturbing the original packing - same does not amount to manufacture as per the......
October 8, 2012 Case Laws Central Excise

Claim of Cenvat credit on capital goods - Rule 4 of the Cenvat Credit Rules cannot come to the rescue of the petitioner, as the process in question itself does not......
October 8, 2012 Case Laws Service Tax

Cenvat Credit - there is no requirement to apply for the registration when premises was under construction and when no service was being provided - There is no......
October 8, 2012 Case Laws Service Tax

Service Tax Liability on coaching centers- sale of text books,conducting of mock test series and coaching classes was not an independent activity - prima facie against assessee - AT
October 8, 2012 Case Laws Customs

Conversion of shipping bill from duty drawback scheme to advance licence scheme denied -conversion allowed on submission of proof of refund of duty drawback - AT
October 8, 2012 Case Laws Customs

Requested for amendment in the Bills of Entry - Amendment has to be allowed when a request is based on documentary evidence, which was in existence at the time of......
October 8, 2012 Case Laws Income Tax

Depreciation on motor cars purchased and used in Iraq - the second proviso to Section 32(1)(ii) was not to deny depreciation on foreign cars used in foreign countries......
October 8, 2012 Case Laws Income Tax

Delay in fixation of special audit fee - CIT directed to conduct an inquiry and fix responsibility of the person or persons who was/were responsible for the delay and......
October 8, 2012 Case Laws Income Tax

Non-compete fee paid to Sri.U.Mohan Rao - revenue expenditure v/s capital expenditure - the payment was in respect of the performing of the business of the assessee -......
October 8, 2012 Case Laws VAT and Sales Tax

Inter state sale or Intra state sale - Central Sales Tax Act, 1956? - requirement of agreement versus movement of goods - Sale in the court of import - An important decision - HC
October 8, 2012 Case Laws Companies Law

Scheme of Amalgamation - directed to hold separate meetings of the Un-Secured Creditors of the Transferor Company and Secured Creditors and Un-Secured Creditors of the.....
October 8, 2012 Notifications VAT and Sales Tax

Amendment in Sixth Schedule of the Act for grant of facility to the Embassy of Republic of Gabon. - Notification
October 8, 2012 Notifications Customs

Imports of Carbon Black (for rubber application) into India from the People's Republic of China - Notification
October 5, 2012 Circulars Customs

All Industry Rates of Duty Drawback 2012-13 - Reg. - Circular

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