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Highlights / Annotations / Catch Notes For December

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December 18, 2011 Case Laws Income Tax HC

Taxpayer Allowed to Use 1981 Fair Market Value for Capital Gains on 1948 Property u/s 55(2)(b)(1.
December 18, 2011 Case Laws Service Tax AT

Appellant's Service Tax Demand Upheld: No Exemption for Market Research Services Export; Focus on Foreign Exchange Repatriation Issues.
December 18, 2011 Case Laws Central Excise AT

100% Export Oriented Units remain eligible for exemption benefits even when using imported wax, classified as a consumable.
December 18, 2011 Case Laws Central Excise AT

"All Kinds of Food Mixes" Under Notification No. 3/2006-C.E. Excludes Food Supplements from Tax Exemption.
December 18, 2011 Case Laws Income Tax AT

Fly ash brick sales by power units aren't operational income, not eligible for Section 80IA benefits.
December 18, 2011 Case Laws Income Tax HC

High Court: Attaching Income Computation and Claiming Section 54EC Exemption Isn't Full Disclosure for Sections 147/148.
December 18, 2011 Case Laws Income Tax AAR

Perfetti India's Payments Taxed Under Article 12.5(a) & (b) of Double Taxation Agreement: AAR Insights on FTS Fees.
December 18, 2011 Case Laws Income Tax AT

Assessing Officer's incorrect referral to valuation cell u/s 142A for capital gains, not for fair market value.
December 18, 2011 Case Laws Income Tax HC

Court Rules Seized Amount Adjusted Against Taxpayer's Advance Tax Liability; No Interest u/ss 234A, 234B, 234C.
December 18, 2011 Case Laws Income Tax AT

Assessing Officer lacked jurisdiction u/s 147 to reassess previously permitted deductions in original assessment.
December 18, 2011 Case Laws Service Tax AT

Appeal Allowed: Litigants Can Claim Exemption Anytime if Initially Available.
December 18, 2011 Case Laws Service Tax AT

NBCC's oversight of sub-contractors ensures contract compliance, not a service to sub-contractors.
December 18, 2011 Case Laws Service Tax AT

Services by Non-Commercial Institutes Pre-May 2006 Exempt from Service Tax on Manpower Supply Services.
December 18, 2011 Case Laws Central Excise HC

Court Rules Duty Payment Required for Removal of Waste Glass Bottles in Aerated Water Packaging Process.
December 18, 2011 Case Laws Central Excise HC

Property Attachment for Tax Arrears Stays Despite Temporary Recovery Halt; Ownership and Tax Liability Disputes Ongoing.
December 18, 2011 Case Laws Wealth-tax HC

Trust Assessment Under Wealth Tax Act: Section 21(1) Applies Due to Known Beneficiary Shares, Not Section 21(4).
December 18, 2011 Case Laws Income Tax HC

Court Rules Distributor Discounts Are Commissions u/s 194H; TDS Deduction Required by Assessees.
December 18, 2011 Case Laws Income Tax AT

Notice u/s 148 Quashed for Issuing Before Section 143(2) Time Limit Expired.
December 18, 2011 Case Laws Income Tax HC

Section 44BBB can't be applied retroactively to contracts completed before its enactment in the Income Tax Act.
December 18, 2011 Case Laws Income Tax HC

Court Rules Toddy Business License Fee Not a Tax u/s 43B(a) of Income Tax Act.
December 18, 2011 Case Laws Indian Laws HC

Court Allows Casein Export to Prevent Irreparable Loss Due to Non-Reusability of Products.
December 18, 2011 Case Laws Service Tax AT

Cenvat Credit Denial on Technical Grounds Questioned; Focus Urged on Substance Over Formalities in Evaluations.
December 18, 2011 Case Laws Service Tax AT

Cenvat Credit Allowed Despite Missing Service Classification on Invoice; Entitlement Not Automatically Disqualified.
December 18, 2011 Case Laws Service Tax HC

Court Upholds Retrospective Amendment on Renting Immovable Property; Confirms Parliament's Legislative Competence.
December 18, 2011 Case Laws Service Tax HC

Parliament Validates Retrospective Amendment on Renting Immovable Property, Confirming Legislative Competence and No Errors Found.
December 18, 2011 Case Laws Central Excise CGOVT

Rebate on Duty-Free Imports Confirmed Retroactively per Section 93 of Finance Act 2009; Refunds Allowed on Exports.
December 18, 2011 Case Laws Central Excise AT

Exemption in Notification 108/95 doesn't cover JBIC projects; demands after one year and penalties u/s 11AC unsustainable.
December 17, 2011 Circulars Service Tax

New Procedure for Service Tax Refunds to Exporters via EDI System to Enhance Efficiency and Compliance.
December 17, 2011 Case Laws Income Tax AT

Failure to File Form No. 10 Before Assessment Denies Income Accumulation Benefit u/s 11(2) of Income Tax Act.
December 17, 2011 Case Laws Income Tax AT

Section 68 Not Applicable: Assessee Discloses Anonymous Donations as Income; All Receipts Count Except Corpus Donations.
December 17, 2011 Case Laws Income Tax HC

High Court Confirms No Violation of Section 13(1)(c) in Tax Exemption Case Under Income Tax Act Section 11.
December 17, 2011 Case Laws Income Tax HC

VSAT, lease line, and transaction charges to Stock Exchange are reimbursements, exempt from Income Tax Act Section 194J.
December 17, 2011 Case Laws Income Tax AT

Assessees don't need section 12A registration for section 10(23C) exemption if receipts under one crore, solely educational.
December 17, 2011 Case Laws Income Tax HC

Appellant's Non-Disclosure of Agreement Raises Doubts on Transaction Authenticity, Suggests Potential Income Escaping Assessment.
December 17, 2011 Case Laws Income Tax AT

Assessing Officer Unjustified in Labeling Rs. 12,440,567 as Unexplained Income u/s 10A Despite High Profit Margins.
December 17, 2011 Case Laws Income Tax AT

TDS for Vehicle Hire Payments: Classified as "Work" u/s 194-C, Not "Rent" u/s 194-I.
December 17, 2011 Case Laws Customs HC

Court Rules Dettol is a Disinfectant, No License Needed for Sale u/s 18 of the Act.
December 17, 2011 Case Laws Service Tax AT

Photography Services Tax: Include Material Costs in Total Service Charge for Accurate Tax Calculation.
December 17, 2011 Case Laws Service Tax AT

Show Cause Notice Required for Manpower Recruitment Service Demands; Must Clearly State Allegations and Evidence.
December 17, 2011 Case Laws Central Excise AT

CENVAT Credit Cannot Be Denied for Delayed Claim by Appellants, Entitlement Upheld.
December 17, 2011 Case Laws Central Excise AT

Cenvat Credit on Capital Goods Remains Valid After Surrendering Central Excise Registration, No Lapse Mandated by Law.
December 17, 2011 Case Laws Central Excise AT

Quarterly or Annual Refund Claims for 100% EOUs u/r 5 of Cenvat Credit Rules to Simplify Process.
December 17, 2011 Case Laws Income Tax AT

Loan of Rs. 20 lakhs from assessee's father u/s 68 deemed genuine; no income addition due to journal entry.
December 17, 2011 Case Laws Income Tax AT

Court Upholds Reopening of Tax Assessment; Assessee's Objection Dismissed Due to AO's Access to Audited Accounts.
December 17, 2011 Case Laws Income Tax HC

Notional interest on security deposits included in annual letting value u/s 23 of Income Tax Act.
December 17, 2011 Case Laws Income Tax HC

Expenses on Membrane Replacement Classified as Capital, Not Revenue Expenditure Under Tax Law.
December 17, 2011 Case Laws Service Tax AT

Export Service Exemption Denied: No Evidence Found for Benefits Between Notification 6/1999-ST and 21/2003-ST.
December 17, 2011 Case Laws Service Tax AT

Respondents Receive Commission for JCBI Sales but Are Not Considered Agents Under Covenant 25.
December 17, 2011 Case Laws Income Tax AT

Taxpayer's Non-Compete Agreement Costs Classified as Capital Expenditure.
December 17, 2011 Case Laws Income Tax AT

Assessee Can Carry Forward Long-Term Capital Loss with Revised Tax Return u/ss 74 and 80 of Income Tax Act.

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