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Highlights / Annotations / Catch Notes For December

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December 20, 2011 Notifications Companies Law

The Companies (Amendent) Regulations, 2011. - Ntf. No. F.No.5/18/2005-CL.V Dated: December 16, 2011
December 20, 2011 Circulars FEMA

External Commercial Borrowings (ECB) for Micro Finance Institutions (MFIs) and Non-Government Organisations (NGOs)- engaged in micro finance activities under Automatic.....
December 19, 2011 Notifications Customs

Seeks to provide provisional assessment to imports of ceramic glazed tiles other than vitrified tiles originating in or exported from China PR by M/s M/s Gaoyao Marshal.....
December 18, 2011 Case Laws Income Tax

Transfer pricing - Order of Dispute Resolution Panel (DRP) - Non-speaking order - when a quasi judicial authority deals with a lis, it is obligatory on its part to......
December 18, 2011 Case Laws Income Tax

TDS u/s 194D or 194I - Assessee in default - hiring of cars on fixed rent payment - Payment of vehicle hire charges clearly falls within the scope of section 194C of the....
December 18, 2011 Case Laws Income Tax

Deduction of Tax- Use of Services of chartering a helicopter/aircrafts - TDS u/s 194C or 194I - liability to deduct TDS arises only under 194C.... - AT
December 18, 2011 Case Laws Income Tax

Disallowance of claim for reduction of profits earned during sick period while computing book profit u/s 115JA(2)(vii) - The deduction cannot be claimed year after year.....
December 18, 2011 Case Laws Income Tax

MAT - Deduction u/s 80IC - an assessee, being a company and entitled to deduction under section 80-IC, would be liable to pay income-tax, if it comes within the......
December 18, 2011 Case Laws Income Tax

The old unit was closed down way back in the year 1998 and the new unit had come up in the year 2002 and an entirely new building was constructed with the deployment of.....
December 18, 2011 Case Laws Income Tax

Exemption from payment of tax under section 10B - 100% EOU - Scope of term 'Manufacture' - following the judgment of this court in Girnar Industries v. CIT (2009 -TMI -.....
December 18, 2011 Case Laws Income Tax

Capital gains on sale of Land- Acquisition of Land & Building in 1948- -In terms of Section 55(2)(b)(1) the assessee had an option to adopt fair market value as on 1st......
December 18, 2011 Case Laws Service Tax

Repatriation of Foreign exchange - Export of services - Market Research Services - Prima facie, the appellant was not eligible for exemption and hence the demand of......
December 18, 2011 Case Laws Central Excise

100% EOU - denying the benefit of exemption on the ground of use of imported inputs - the benefit of the exemption under the relevant notification cannot be disallowed......
December 18, 2011 Case Laws Central Excise

Exemption - Under Notification No. 3/2006-C.E., dated 1-3-2006 - whether the expression all kinds of food mixes would include food supplement or not - Undisputedly, the.....
December 18, 2011 Case Laws Income Tax

Sale of the Fly Ash Bricks - Operational profit vs Ancillary profit- eligible profits - power generating units - the profits earned on sale of the bricks does not......
December 18, 2011 Case Laws Income Tax

Income escaping Assessment u/s 147/148 - mere attachment of computation of income with the return and claiming exemption u/s 54EC in the computation can not be held as......
December 18, 2011 Case Laws Income Tax

Double taxation Agreements - Meaning of fees for technical services (FTS) - allocated of cost - the applicant is taxable under Article 12.5(a) and as also under Article.....
December 18, 2011 Case Laws Income Tax

Assessing Officer was not justified in making reference to the valuation cell under section 142A of the Act as the reference is to be made for the purpose of......
December 18, 2011 Case Laws Income Tax

Advance Tax - Interest - the assessee is entitled to adjustment of seized amount towards advance tax liability from the date of making the application in that regard -.....
December 18, 2011 Case Laws Income Tax

Re-assessment - the Assessing Officer could not have assumed jurisdiction u/s.147 to re-examine such deductions already allowed in the original assessment..... - AT
December 18, 2011 Case Laws Service Tax

It is a settled position that an exemption can be claimed at any stage if it was available to the litigants - Appeal is allowed... - AT
December 18, 2011 Case Laws Service Tax

The Supervision of work undertaken by the sub-contractors by NBCC was to ensure whether the same was in conformity with the terms and conditions of the contract and the.....
December 18, 2011 Case Laws Service Tax

Commercial Concern - Manpower recruitment or supply agency services - the Government is of the view that prior to 1-5-2006, services rendered by the institutes which are....
December 18, 2011 Case Laws Central Excise

Sale of broken or unusable glass bottles - appellant had availed of MODVAT / Cenvat credit on glass bottles which were used by it to fill and market thereafter aerated......
December 18, 2011 Case Laws Central Excise

Recovering the tax arrears - attachment of property - ownership of property - The plot in question stands in the name of Harish Chandra Gupta, father-in-law of the......
December 18, 2011 Case Laws Wealth-tax

Assessment of trust - assessment u/s 21(1) or u/s 21(4) of the wealth tax act - shares of the beneficiaries of the trust were known and determinate - hence the......
December 18, 2011 Case Laws Income Tax

TDS u/s 194H - discount given to the distributors - the discount given is nothing but commission - assessee liable to deduct TDS u/s 194H.... - HC
December 18, 2011 Case Laws Income Tax

Income escaping assessment - Notice under s. 148 was issued before the expiry of the time available for issuing notice under s. 143(2) - notice quashed... - AT
December 18, 2011 Case Laws Income Tax

Assessment under Section 44BBB - completion of contract is prior to coming into force of the provisions of Section 44BBB of the Act. - revenue cannot invoke Section 44......
December 18, 2011 Case Laws Income Tax

Whether licence fee payable by the respondent under the Abkari Laws for obtaining the right to carry on business in toddy falls within the description of tax, duty, cess....
December 18, 2011 Case Laws Indian Laws

Restriction in export of goods - in case the export of Casein and Casein products of the petitioner are not allowed, it will cause irreparable loss and injury to the......
December 18, 2011 Case Laws Service Tax

Cenvat credit - Denial of service tax credit on the basis of technical and procedural grounds as non-mention of certain facts in the invoices, may not be justifiable.... - AT
December 18, 2011 Case Laws Service Tax

Cenvat credit - non mentioning of classification of service in the Invoice - cenvat credit allowed.... - AT
December 18, 2011 Case Laws Service Tax

Renting of immovable property - Retrospective amendment - amendment is clearly clarificatory in nature and Parliament certainly possesses the necessary legislative......
December 18, 2011 Case Laws Service Tax

Renting of immovable property - Retrospective amendment - amendment is clearly clarificatory in nature and Parliament certainly possesses the necessary legislative......
December 18, 2011 Case Laws Central Excise

Claim of rebate under rule 18 - Government observes that rebate of duty paid on final products exported under DFIA Schemes is admissible as Notification in question has.....
December 18, 2011 Case Laws Central Excise

Exemption under Notification 108/95 is not available to the project financed by JBIC but demand beyond the period of one year from the date of show-cause notice are not.....
December 17, 2011 Circulars Service Tax

Regarding Service Tax Refund to exporters through the EDI System - Cir. No. 149 Dated: December 16, 2011
December 17, 2011 Case Laws Income Tax

Accumalation of income under 11(2) - form no. 10 - Filing of the form before assessment is not an empty formality because it is necessary to take into account its......
December 17, 2011 Case Laws Income Tax

Anonymous donations - section 68 has no application because the assessee had disclosed the donation as its income and it cannot be disputed that all receipts other than....
December 17, 2011 Case Laws Income Tax

Exemption under section 11 of the IT Act - no violation of the provisions of section 13(1)(c) of the IT Act as the interest earned on the funds received from......
December 17, 2011 Case Laws Income Tax

Charges paid to Stock Exchange viz. VSAT charges, lease line charges, Transaction charges are in the nature of reimbursement of charges paid by the Members of Stock......
December 17, 2011 Case Laws Income Tax

Exemption under 10(23C) - It is not statutorily incumbent upon the assessee to obtain registration u/s 12A of the Act, to enable it for exemption u/s 10(23C) of the Act.....
December 17, 2011 Case Laws Income Tax

Income escaping assessment - as rightly pointed out by the Tribunal, the failure of the appellant in not having disclosed the agreement before the Assessing Officer......
December 17, 2011 Case Laws Income Tax

Deduction u/s. 10A - Incomes of unexplained nature - High Profit - No doubt, high profitability may give rise to suspicion but suspicion alone is not sufficient - AO was....
December 17, 2011 Case Laws Income Tax

Assessee in default - TDS u/s 194-I or 194-C -TDS on payment made for hiring of vehicles for transportation - The carriage of goods and passengers by any mode of......
December 17, 2011 Case Laws Customs

Whether ‘Dettol’ is a ‘Disinfectant’ and hence exempted from Sec. 18 of the Act as contended by the accused - for stocking, exhibiting and sale of ‘Dettol’ a license......
December 17, 2011 Case Laws Service Tax

Inclusion of the cost of material in the cost of services - photography services - the value of services in relation to photography would be the gross amount charged......
December 17, 2011 Case Laws Service Tax

Demand - manpower recruitment and supply services - show cause notice being foundation for making allegation that must clearly bring out the charge against the assessee.....
December 17, 2011 Case Laws Central Excise

Cenvat credit - the appellants are entitled for CENVAT credit and they cannot be denied the CENVAT credit merely on the ground that they have not taken the credit immediately.... - AT

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