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Highlights / Annotations / Catch Notes For December of 2011

Home Highlights December December 2011 Year 2011

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Showing 51 to 100 of 303 Records

123 4 5 6........ 7

December 26, 2011 Case Laws Income Tax HC

Court Rules in Favor of Assessee on Revised Tax Return Filed Post-Amalgamation u/ss 139(5) and 148.
December 26, 2011 Case Laws Income Tax HC

Debate on Measuring Agricultural Land Distance for Tax: Straight-Line vs. Actual Travel Distance Discrepancy.
December 26, 2011 Case Laws Income Tax HC

Assessment Against Dissolved Company Invalid Due to Jurisdictional Defect, Not Just Procedural Error.
December 26, 2011 Case Laws Central Excise AT

Excise Valuation of Physician Samples: Transaction Value Determined u/s 4(1)(a) Instead of MRP Basis.
December 26, 2011 Case Laws Income Tax HC

Contingency Deposit for Sales Tax Payment is Revenue Receipt, Included in Assessee's Income.
December 26, 2011 Case Laws Income Tax HC

Court Classifies Rs. 1.36 Crore Advertisement Expense as Revenue, Impacting Tax Treatment as Regular Business Expense.
December 26, 2011 Case Laws Income Tax HC

Court Rules Turnover Method for Allocating Indirect Expenses in STP Units u/s 10A of Income Tax Act.
December 26, 2011 Case Laws Income Tax AT

Discrepancies in Professional Fees and TDS Certificates Resolved; Rs. 47,37,000 Addition Deleted in Favor of Taxpayer.
December 26, 2011 Case Laws Income Tax AT

Indian Liaison Office Creates Business Connection, Establishes Permanent Establishment, Faces Tax on Income from Indian Operations.
December 26, 2011 Case Laws Income Tax HC

Interest on Loans Must Be Recognized as Income per Section 5 of Income Tax Act, Despite Assessee's Real Income Claims.
December 26, 2011 Case Laws Service Tax AT

Cenvat Credit Granted for Courier Services Used to Send Documents, Cheques, and Drafts, Not Final Products.
December 26, 2011 Case Laws Central Excise AT

Agent-Filed Declarations Valid for Area-Based Exemption Under Notification No. 50/03-CE in Central Excise Context.
December 23, 2011 Notifications Customs

Customs Notification 112/2011 Updates 2008 Regulations, Modifying Duties and Procedures for Compliance.
December 23, 2011 Case Laws Income Tax HC

High Court Allows Assessing Officer to Decide if Engineering Services Qualify as "Computer Software" for Tax Exemption u/s 10B.
December 23, 2011 Case Laws Income Tax HC

Court Rules India Development Bonds Received as Gifts from NRIs/OCBs Are Protected from Tax Investigations.
December 23, 2011 Case Laws Income Tax HC

Assessees can claim deductions u/s 80IB without filing a return if the audit report is submitted pre-assessment.
December 23, 2011 Case Laws Income Tax AT

Jurisdiction under Income Tax Act Section 120 is non-negotiable, must be precisely determined, says CBDT order.
December 23, 2011 Case Laws Income Tax AT

Purchasing Logo-Printed Material: No Tax Deduction Required u/s 194C for Printed Material Payments.
December 23, 2011 Case Laws Income Tax AT

ITO Cannot Impose Depreciation if Assessee Withdraws Claim in Revised Return Before April 1, 2002.
December 23, 2011 Case Laws Income Tax AT

Taxpayer's Current Year Share Gains Considered Speculative if Losses Were Previously Recorded.
December 23, 2011 Case Laws Income Tax AT

Assessee Company Not a Registered Shareholder; Section 2(22)(e) on Deemed Dividends Inapplicable.
December 23, 2011 Case Laws DGFT HC

Court Allows Horse Import from Australia with New License, Penalty Payment Required According to Rules.
December 23, 2011 Case Laws Customs AT

EOUs Exempt from Duty Liability on Imported Goods Used for In-Bond Manufacturing.
December 23, 2011 Case Laws Service Tax AT

Service tax is not applicable to free after-sales service offered by vehicle dealers.
December 23, 2011 Case Laws Service Tax AT

Tax Evasion Charge Dismissed for Assessees Leasing Storage Tanks at Tondiarpet Terminal.
December 23, 2011 Case Laws Central Excise AT

Premature Property Attachment Notices Issued u/s 142(1)(C)(ii) of Customs Act, 1962 Amid Central Excise Dispute.
December 23, 2011 Case Laws Central Excise AT

No Interest on Unutilized CENVAT Credit Misuse, Adjudicating Authority Rules-No Liability for Wrong Availment.
December 23, 2011 Case Laws Income Tax HC

Tribunal Upholds Decision to Exclude Communication Expenses from Total Turnover for Section 10A Deductions; Revenue Appeals Dismissed.
December 23, 2011 Case Laws Income Tax HC

Taxpayers Face Interest Charges u/s 220(2) if Demand Notice Unpaid for 30 Days Post New Assessment.
December 23, 2011 Case Laws Income Tax AAR

Interest Payments to French Entities Exempt from Indian Taxes Under DTAA, Boosting Cross-Border Deals.
December 23, 2011 Case Laws Income Tax AT

T-shirt purchase with logo is a sale, not a 'works' contract; Section 194C TDS provisions don't apply.
December 23, 2011 Case Laws Income Tax AT

Court Must Correct Clearly Erroneous Tax Decisions to Maintain Consistency in Income Tax Law Interpretation.
December 23, 2011 Case Laws Income Tax AT

Assessing Officer Cannot Reopen Assessment u/s 147 to Circumvent Final CIT Order Without Legal Process.
December 23, 2011 Case Laws Customs HC

Customs' Confiscation of Goods for Obscenity Overturned; Tribunal's Decision Not Legally Sustainable.
December 23, 2011 Case Laws Service Tax AT

Engineering Drawings and Training as Technical Assistance: Service Tax Implications for Consulting Engineers.
December 23, 2011 Case Laws Service Tax AT

Court Considers Tax Inclusion of Free Supplies Like Cement and Steel; Strong Case for Waiving Tax Demand.
December 23, 2011 Case Laws Central Excise CGOVT

Rebate Claims on Pan Masala Exports Admissible u/r 18 of Central Excise Rules, 2002, Despite Department's Objection.
December 23, 2011 Case Laws Income Tax AT

Section 2(22)(e) Deemed Dividends Not Applicable: Assessee Not a Registered Shareholder in Loan Case.
December 23, 2011 Case Laws Income Tax AT

Living Allowances Abroad Non-Taxable in India; No Tax Credit for US Taxes Under DTAA Rules.
December 23, 2011 Case Laws Income Tax AT

National roaming charges not classified as rent u/s 194-I; no TDS required. Not applicable u/ss 194J or 194I.
December 23, 2011 Case Laws Income Tax AT

Deduction Denied: Commission Payments to Directors of Another Company Deemed Unethical and Breach of Trust.
December 23, 2011 Case Laws Income Tax AT

Court Rules on Boundary Walls, Amenity Space in Housing Projects u/s 80IB of Income Tax Act. Significant for Assessees.
December 23, 2011 Case Laws Income Tax AT

Time Limit for Notices u/s 158BD of Income-tax Act Linked to Section 158BE for Block Assessments.
December 23, 2011 Case Laws Service Tax AT

Taxpayers' Discounts from Print Media Exempt from Service Tax Under Advertising Agency Services Category.
December 23, 2011 Case Laws Service Tax HC

Court Rules Internal Goods Movement in Factories Exempt from Cargo Handling Service Tax Obligations.
December 23, 2011 Case Laws Central Excise AT

Manufacturer's Pro-Rata Credit on Dutiable Products Valid; Demand for Exempted Products Credit Unjustified.
December 23, 2011 Case Laws Central Excise AT

Windshield wiper motors classified under Heading 85.12; also categorized under sub-heading 8543.90 as unspecified goods.
December 23, 2011 Case Laws Central Excise AT

Court Rules No Evidence of Clandestine Molasses Production and Removal; Transport Permits Issued to Distillery.
December 23, 2011 Notifications VAT and Sales Tax

Delhi VAT Act Amended: Changes to First & Third Schedules for Commodities at Serial Numbers 26 & 188.
December 23, 2011 Notifications Indian Laws

International Organization Exempt from Foreign Source Status u/s 2(1)(j)(ii), Notification No. S.O. 1433(E), India.

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