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Highlights / Annotations / Catch Notes For December

Home Highlights December

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Showing 5601 to 5650 of 5778 Records

1 ....109 110 111 112113114 115 116

December 17, 2011 Case Laws Central Excise

Cenvat Credit on Capital Goods - Lapse or not - Surrender of central excise registration - there being no provision in the excise law and rules made thereunder for......
December 17, 2011 Case Laws Central Excise

Refund - Rule 5 of Cenvat Credit Rules, 2004 - 100% EOU - it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four......
December 17, 2011 Case Laws Income Tax

Addition u/s 68 - Genuineness of the transaction - the loan of Rs. 20 lacs shown from Sh. Pritam Goel father of the assessee was only a journal entry - no addition could....
December 17, 2011 Case Laws Income Tax

Reassessment - whether the reopening is bad in law. - In the case on hand the AO had the necessary information in the audited accounts itself. - uphold the reopening......
December 17, 2011 Case Laws Income Tax

Notional Interest on security - part of annual letting value of the property. - Section 23 - Where payment of the security deposit is to circumvent the real rent, the......
December 17, 2011 Case Laws Income Tax

Capital expenditure or revenue expenditure - Deferment of revenue expenditure - Expenses incurred by the assessee on the replacement of membranes - the nature of......
December 17, 2011 Case Laws Service Tax

Export of services - Notification no. 21/2003 - retrospective effect - No material has been placed on record to show that, during the interregnum between the rescission.....
December 17, 2011 Case Laws Service Tax

Commission Agent or not - in the case of sales made directly by JCBI in the territory assigned to the Respondents for which respondent is receiving commission under......
December 17, 2011 Case Laws Income Tax

Non Competition Fee - expenditure claimed by the assessee in pursuance of non-compete agreement are capital expenditure-.... - AT
December 17, 2011 Case Laws Income Tax

Carried forward of loss determined under section 74 read with section 80 - long-term capital loss - As the assessee filed its original return declaring the positive......
December 17, 2011 Case Laws Income Tax

Applicbility of 269SS on temporary advances given by sister concerns - When it is the case of providing temporary accommodation to one sister concern to another sister......
December 17, 2011 Case Laws Income Tax

Deemed Dividend - It is trite law that mere nomenclature of entry in the books of accounts is not determinative of the true nature of transaction. - the payment made......
December 17, 2011 Case Laws Income Tax

Assessment by Mumbai AO - The jurisdiction would lie with the Income Tax Authorities at New Delhi. - This was brushed aside only on the ground that the assessment was......
December 17, 2011 Case Laws Income Tax

Cancellation of penalty levied u/s. 158BFA(2) - penalty is not automatic. - This is a case of non-substantiation of explanation; otherwise, the entry of Rs.9,26,600/-......
December 17, 2011 Case Laws Service Tax

Levy of Service Tax on Prepayment charges and charges for resetting of interest rates under Banking & Other Financial Services. - demand of service tax upheld.... - AT
December 17, 2011 Case Laws Service Tax

Prima facie, consider ‘Mithi River' to be a ‘river' and the activities undertaken by the appellant herein to be dredging of river falling within the definition of this......
December 17, 2011 Case Laws Central Excise

DTA sale by 100% EOU - once Development Commissioner giving permission to the appellant, a 100% EOU, to sell goods in DTA up to a specified value, Revenue cannot go......
December 17, 2011 Case Laws Central Excise

Refund - it is found that such a duty was not leviable - the burden of excess duty has not been passed on to the customer and it is paid from the pocket of the assessee.....
December 17, 2011 Case Laws Central Excise

Cenvat Credit on capital goods - capital goods used in exempted and excisable goods - credit allowed..... - HC
December 17, 2011 Case Laws Central Excise

Where goods have not reached the appellants premises and have been diverted in-between and, therefore, the credit taken by the appellants without actually receiving the.....
December 17, 2011 Case Laws Income Tax

Finishing school is not an incidental activity but a part of the activity of imparting education by the trust, the provisions contained in section 11(4A) does not apply..... - AT
December 17, 2011 Case Laws Income Tax

Depreciation on intangible assets - assessee was entitled to claim depreciation on 'business information' under the category of 'other identifiable intangibles [goodwill].... - AT
December 17, 2011 Case Laws Income Tax

Payment of royalty based on the turnover of every year at certain percentage on account of providing technical know-how informations and documentations is of revenue in.....
December 17, 2011 Case Laws Income Tax

Heavy expenditure incurred on brand promotion - Making of an entry or absence of an entry does not determine the allowability or otherwise of the item of expenditure and....
December 17, 2011 Case Laws Customs

Duty Drawback - export by 100% EOU - Tribunal was not right in allowing the appeals of the assessee and awarding duty drawback as per all industry rate against the......
December 17, 2011 Case Laws Service Tax

Clearing and Forwarding (C & F) service - appellants are not acting on behalf of the manufacturers for selling of the goods, rather the appellants are purchasing the......
December 17, 2011 Case Laws Service Tax

Abacus coaching - Japanese methods of mathematical calculation - the activities of the appellant would more appropriately be classified as recreational .... - AT
December 16, 2011 Circulars DGFT

Fixation of new Standard Input-Output Norms for the export product “Polytetrafluoroethylene / PTFE Powder / Granular PTFE”. - Cir. No. 85 /(RE-2010)/2009-2014 Dated: December 14, 2011
December 16, 2011 Circulars Customs

Appointment of Common Adjudicating Authority - Cir. No. F.No.437/28/2011-Cus. IV Dated: December 16, 2011
December 16, 2011 Circulars Customs

Appointment of Common Adjudicating Authority - Cir. No. F.No.437/27/2011-Cus. IV Dated: December 16, 2011
December 16, 2011 News Indian Laws

The Companies Bill 2011 as presented to the Parliament
December 16, 2011 Circulars Companies Law

Company Law Settlement Scheme, 2011 - Cir. No. 71/2011 Dated: December 15, 2011
December 16, 2011 Circulars Companies Law

Allotment of Director’s Identification Number (DIN) under Companies Act, 1956 - Cir. No. 70/2011 Dated: December 15, 2011
December 16, 2011 Articles Indian Laws

LLP- new form for auditor’s certificate about Alternate minimum tax (AMT) analysis and suggestions about newly prescribed Rule and Forms. - Article
December 16, 2011 Articles Indian Laws

MACHINE TO MACHINE COMMUNICATIONS - Article
December 15, 2011 Circulars FEMA

Risk Management and Inter Bank Dealings - Cir. No. 58 Dated: December 15, 2011
December 15, 2011 Notifications DGFT

Export of empty Gelatin Capsule, to EU. - Ntf. No. 90 (RE – 2010)/2009-2014 Dated: December 15, 2011
December 15, 2011 Notifications DGFT

Deferment in the date of effect of one provision contained in Note-6 of Notification No. 82 of 31.10.2011 relating to export of meat. - Ntf. No. 89 (RE-2010)/2009-14......
December 15, 2011 Circulars Service Tax

Regarding documents to be submitted for application of registration for paying service tax - Cir. No. ORDER NO. 2 /2011 Dated: December 13, 2011
December 15, 2011 Notifications Customs

Corrigendum to Notification 110/2010 – Customs, dated October 19, 2010 - Ntf. No. CORRIGENDUM Dated: December 14, 2011
December 15, 2011 Notifications Customs

Amends Notification No. 36/2001-Customs(N.T) dated the 3rd August 2001 - Ntf. No. 87/2011 Dated: December 15, 2011
December 14, 2011 Circulars Service Tax

Regarding clarification on levy of service tax on distributors/sub-distributors of films & exhibitors of movie - Cir. No. 148 Dated: December 13, 2011
December 13, 2011 Case Laws Income Tax

Disallowance cannot be made merely on presumption basis that the assessee had made the purchases by way of cash from the Grey market in violation of the provisions of......
December 13, 2011 Case Laws Income Tax

Penalty levied u/s 271(1)(c) - Since the difference in estimates was based on a difference of opinion and the revenue did not bring to notice any positive proof......
December 13, 2011 Case Laws Income Tax

Exemption u/s 54B - Agriculture land - vacant land - if the AO comes to the conclusion that the impugned lands are agricultural lands, still the capital gain arising on.....
December 13, 2011 Case Laws Income Tax

Deemed dividend - Lending of money - loans and advances - The entire events, to put it in a nut-shell, make explicitly clear that the intention of the assessee was to......
December 13, 2011 Case Laws Income Tax

Payment of labour charges - In the year in the project is completed, it may not be possible for the Assessing Officer to embark upon an enquiry as to whether labour......
December 13, 2011 Case Laws Income Tax

Depreciation - payment to outgoing partner - Assessee has simply passed debit entry and credit entry in respective accounts in the books of account and, therefore, it is....
December 13, 2011 Case Laws Income Tax

Ad hoc disallowance of conveyance expenses and telephone and postage expenses and local and foreign travel expens - When the assessee furnished complete details, ad hoc.....
December 13, 2011 Case Laws Customs

Drawback claim - the identity of the goods re-exported is not established as the same goods which were imported goods - Therefore, the Drawback claim was rightly......

1 ....109 110 111 112113114 115 116

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F: interest lability on ITC when payment to supplier is made after 180 days

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