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Highlights / Annotations / Catch Notes For November of 2012

Home Highlights November November 2012 Year 2012

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Showing 51 to 100 of 200 Records

November 23, 2012 Case Laws Income Tax

Payment of interest to a cooperative bank which is not a scheduled bank - provisions of section 43B are not applicable - HC
November 22, 2012 Case Laws VAT and Sales Tax

Concessional levy of entry tax on Raw materials used in Manufacturing Process – the benefit of concessional levy under Rule 3(4) cannot be denied to the petitioner on......
November 22, 2012 Case Laws Central Excise

Merely because the dosage says that 10 ml twice daily or as directed by the Physician in case of Triguard Toothpaste and Triguard Mouthwash, it does not mean that these.....
November 22, 2012 Case Laws Central Excise

SSI Exemption - fictitious company / dubious company - Penalty to be imposed on original company and no penalty on dubious company - HC
November 22, 2012 Notifications Income Tax

DTAA - Agreement For Exchange Of Information With Respect To Taxes With Macao Special Administrative Region Of People’s Republic Of China - Notification
November 22, 2012 Notifications FEMA

Foreign Exchange Management (Deposit) (Amendment) Regulations, 2012 - Notification
November 22, 2012 Notifications FEMA

FEMA - (Transfer or Issue of Security by a Person Resident Outside India) (Amendment) Regulations, 2012 - Amendment in regulation 5 - Notification
November 22, 2012 Circulars Customs

Measures for promoting cost efficiency of imports by Indian Trade and Industry – regarding. - Order-Instruction
November 22, 2012 Case Laws Income Tax

Notice u/s 143(2) for regular assessment u/s 143(3) - period of of limitation of 6 months to be computed from the end of the financial year in which the return was......
November 22, 2012 Case Laws Income Tax

All tax liability, except advance tax, have been made liable to be followed by a notice under section 156 and only when the assessee fails to comply with the conditions.....
November 22, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) -order of ITAT deleting the penalty on the ground that Assessee was in distressed and filed inaccurate particulars of Income sustained. - HC
November 22, 2012 Case Laws Income Tax

Current year's depreciation is to be allowed as set off from the Long Term Capital Gains and brought forward depreciation is to be treated as current year's depreciation....
November 22, 2012 Case Laws Income Tax

The word "any" occurring in Section 3 of the Expenditure Tax Act does not mean "all" alone but on the other hand it means "all" or "every" as well as "some" or "one". - HC
November 22, 2012 Case Laws Income Tax

Interest on Delayed Refund - Whether the Tribunal was right in directing the assessing officer to grant refund where the return was filed on 29.03.1996 after one year......
November 22, 2012 Case Laws Income Tax

Hire-purchase concerns two elements - bailment and sale in the sense that it visualizes an eventual sale which fructifies when the option is exercisable by the purchaser....
November 22, 2012 Case Laws Income Tax

Reopening of a concluded case u/s 153A - in absence of any incriminating material found as a result of search, the addition made u/s 153A cannot be sustained - AT
November 22, 2012 Case Laws Income Tax

Deduction u/s. 10B with regard to surrendered business income during search proceedings u/s 132 - pro-rata deduction allowed. - AT
November 22, 2012 Case Laws Income Tax

Condone the delay about 2 years - The subsequent decision by the Special Bench of the Tribunal has enlightened the assessee to knock the doors of CIT(A) - Delay condoned. - AT
November 21, 2012 Circulars Service Tax

Restoration of service specific accounting code for the purpose of payment of service tax under the Negative List approach All Taxable Services- regarding. - Circular
November 21, 2012 Case Laws Service Tax

Refund claim of service tax paid by mistake of law - the applicability of the provisions (including time-bar) of Section 11B of the Central Excise Act to the refund......
November 21, 2012 Case Laws Service Tax

Demand of duty, interest and penalty – claim for the revenue neutrality and consequently absence of intention to evade service tax is acceptable. - no penalty - AT
November 21, 2012 Case Laws Customs

Confiscation - Import of a car - violation of licencing restriction – high end model namely BMW 730 D SE - the assessable value of the impugned car works out to Rs. 18,60,725.00. - AT
November 21, 2012 Case Laws Indian Laws

RTI - Indian Army - notes on files and opinions fall within the ambit of the provisions of the RTI Act. - exemption under Section 8(1)(e) is conditional and not an......
November 21, 2012 Case Laws Income Tax

Revision u/s 263 – non est order - The assessment order has been passed by earlier AO, i.e., ACIT, while said jurisdiction was already transferred to Addl.CIT - Once......
November 21, 2012 Case Laws Income Tax

Addition on account of difference in stock – Retraction of statement - factual retraction should not be brushed aside without verifying the facts and circumstances of same. - AT
November 21, 2012 Case Laws Income Tax

Revenue or capital expenditure – software development expenditure – Assessee had treated the expenditure as a deferred revenue expenditure in the books of account and......
November 21, 2012 Case Laws Income Tax

Set off & Carry forward business loss - change in share holding - share application money not to be considered for determination of percentage of share holding - AT
November 21, 2012 Case Laws Income Tax

Deduction U/S 80IA - Insurance money received - in the absence of any nexus shown between the compensation received and the business activities of the industrial......
November 21, 2012 Case Laws Income Tax

Discontinuance of business - Taxable Income u/s 176(3A) - total income of the assessee under Section 176 (3A), can not be reduced to 12.5% as net taxable profit - HC
November 20, 2012 Circulars FEMA

Export of Goods and Software – Realisation and Repatriation of export proceeds – Liberalisation - Circular
November 20, 2012 Case Laws Service Tax

Service Tax is not leviable on the activities of the custodian where he auctions abandoned cargo and ST/VAT is paid in respect of that cargo - AT
November 20, 2012 Case Laws Companies Law

Oppression and mismanagement - Section 10F provides for forum of appeal, provided an appeal is maintainable under Section 37 of the Arbitration and Conciliation Act,......
November 20, 2012 Notifications Central Excise

Provide exemption to Project ASTRA by amending notification No. 64/95 -CE dt. 16/3/1995 - Notification
November 20, 2012 Notifications Customs

Provide duty exemption to ASTRA by amending notification No. 39/96-cus dt. 23/7/1996 - Notification
November 20, 2012 Case Laws Central Excise

Merely because 100% capital is owned by State Government does not make it a body at par with the State Government. - AT
November 20, 2012 Case Laws Income Tax

Capital Gain – Agricultural land purchase for commercial use - It was definitely a business asset held as such in the books of the assessee hence, loss on sale of such......
November 20, 2012 Case Laws Income Tax

Deduction u/s 80-IA - assessee has not set up any power plant but only operating and maintaining the power plant set up and is a contractor for the purpose of rendering.....
November 20, 2012 Case Laws Income Tax

In case, some residential house have a built up area in excess of 1,000 sq.ft., the assessee would not lose the total exemption under section 80IB(10) in its entirety......
November 20, 2012 Case Laws Income Tax

When the insurance companies, banking companies and electricity generation and distributions companies are treated in the same class as per the provisions of sec. 211 of....
November 20, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - bogus claim of deduction under Section 35CCA - penalty under Section 271(1)(c) was rightly imposed - HC
November 20, 2012 Case Laws Income Tax

Invoking Section 68 involves three ingredients, namely, the proof regarding identity of the share applicants, their creditworthiness to purchase the shares and the......
November 19, 2012 Case Laws Income Tax

Depreciation on toll road/bridge - assessee establish, finance, design, construct, operate and maintains a NOIDA-Bridge across the river 'Yamuna' under the BOOT basis -.....
November 19, 2012 Case Laws Service Tax

Recovery of service tax from the tenant - consequence of retrospective amendment for levy of service tax on renting - Winding up petition - Principally the Petitioner......
November 19, 2012 Case Laws Income Tax

Revision Order u/s 263 - The revision has been done on an altogether different ground of deeming fiction u/s. 68 which was not even touched upon by the Commissioner at......
November 19, 2012 Case Laws Income Tax

FTS - TDS - the expression ‘technical services’ takes colour from the expressions ‘managerial services’ and ‘consultancy services’ which necessarily involve a human......
November 18, 2012 None Indian Laws

Rates of Duty Drawback w.e.f. 10-10-2012
November 17, 2012 Notifications Income Tax

Corrigendum - Notification No. 46/2012, dated 6-11-2012 - Tax-Free, Secured, Redeemable, Non-Convertible Bonds - Regarding - Notification
November 17, 2012 Case Laws Customs

Classification – Software licence certificates are part and parcel of the hardware imported by the appellants. - classification under CH 4907 as Documents of title......
November 17, 2012 Case Laws Central Excise

Debonding of 100% EOU – whether the depreciation is to be calculated as per the provisions of Notification No. 52/2003-C.E., or as per the provisions of Notification No. 53/97-Cus. - AT
November 17, 2012 Case Laws Service Tax

As the stay application has not been decided on merits of the case, therefore, the order of dismissal of the appeal is not sustainable in the eyes of law - AT

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