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Highlights / Annotations / Catch Notes For February of 2012

Home Highlights February February 2012 Year 2012

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Showing 151 to 200 of 275 Records

February 14, 2012 Case Laws Income Tax

Double Taxation Avoidance Convention between India and UK – Cost Contribution Agreement (CCA) with SIPCL - payment received by SIPCL is chargeable to tax in India and......
February 14, 2012 Case Laws Customs

Classification - 3D Mouse Emulation - Heading 84716060 specifically mentions 'mouse' - merely because the said mouse is bigger in size and costlier than the ordinary......
February 14, 2012 Case Laws Service Tax

Constitutional Validity of Levy of Service tax on lotteries promoted and marketed by clients - Discount or commission received by the petitioners is nothing but......
February 14, 2012 Case Laws Central Excise

Manufacture - products which emerge after printing on paper, polyethylene coated paper and on PVC films - the products should be treated as products of printing industry....
February 14, 2012 Case Laws Central Excise

Export - Appellant cleared sugar on CT-1 basis - Exporter diverted the goods to DTA - Appellants cannot be held having mala fide intention to evade duty..... - AT
February 14, 2012 News Indian Laws

GUIDELINES FOR CONVERSION OF COST ACCOUNTANTS FIRMS (PARTNERSHIP/PROPRIETARY) INTO LIMITED LIABILITY PARTNERSHIPS
February 13, 2012 Notifications Central Excise

Amendment in the CENVAT Credit Rules, 2004. - Ntf. No. 01/2012-Central Excise (N.T.) Dated: February 9, 2012
February 13, 2012 Notifications Customs

Appointment of Common Adjudicating Authority. - Ntf. No. F.No. 437/07/2012-Cus. IV Dated: February 10, 2012
February 13, 2012 Notifications Customs

Amends Notification No. 39/96-Customs - Exemption to specified goods imported by Defence, Coast Gaurd, Deptt. of Revenue, Police Forces, HAL, specified ordnance......
February 13, 2012 Notifications Customs

Corrigendum to Notification No. 113/2011 – Customs. - Ntf. No. CORRIGENDUM Dated: February 8, 2012
February 13, 2012 Notifications Customs

Seeks to impose anti-dumping duty on import of Coumarin, originating in, or exported from, the People’s Republic of China. - Ntf. No. 12/2012 –Customs (ADD) Dated: February 8, 2012
February 13, 2012 Notifications Central Excise

Amends Notification No.64/95-Central Excise - Exemption to goods supplied for defence and other specified purposes. - Ntf. No. 04/2012 - Central Excise Dated: February 9, 2012
February 13, 2012 Circulars Customs

Time bound Customs clearance of Cargo from Ports/Land Customs Stations/Air CargoComplexes, CFSs/ICDs - regarding. - Cir. No. F. No.450/160/2011-Cus.IV Dated: February 13, 2012
February 11, 2012 Circulars Service Tax

Service tax on construction services - regarding. - Cir. No. 151 /2 /2012-ST Dated: February 10, 2012
February 11, 2012 Circulars Companies Law

Filing of conflicting returns by contesting parties – clarification regarding. - Cir. No. 01/2012 Dated: February 10, 2012
February 10, 2012 Circulars DGFT

Amendment in SION, A1790 and A1834. - Cir. No. 98(RE:2010)/2009-2014 Dated: February 10, 2012
February 10, 2012 Circulars DGFT

Fixation of a new SION (C–2048) and addition / deletion / amendment in 5 SIONs of Engineering Product Group (Product Code ‘C’) in the Hand book of Procedures V.2......
February 10, 2012 Notifications DGFT

Import policy of arms and ammunition for Specified Sportspersons / Sport Bodies, amendment thereof. - Ntf. No. 95 (RE-2010)/2009-2014 Dated: February 9, 2012
February 10, 2012 Case Laws VAT and Sales Tax

Sales Tax - non fixing of stage of tax - that there is no notification in the official Gazette by the Chief Commissioner and therefore, the vital pre requisite of......
February 10, 2012 Case Laws Income Tax

Non-compete fees - capital expenditure or revenue expenditure – warding off competition in business will constitute capital expenditure.... - HC
February 10, 2012 Case Laws Income Tax

When moneys are paid/spent for purchase of stock-in-trade then also the provisions of Section 40A(3) will apply since this amounts to expenditure.... - HC
February 10, 2012 Case Laws Income Tax

TDS on Interest paid/credited by the Housing Board - delayed allotment of flats – though it was termed as interest on delayed payment, it was actually a revenue receipt.....
February 10, 2012 Case Laws Income Tax

Deduction under 80IA on internet services and internet telephone - provisions of 80IA(3) are not applicable to the present assessee, it having commenced its business......
February 10, 2012 Case Laws Income Tax

TDS - payment to truck owners without tax deduction - Assessee has obtained Form 15-I and filed during the course of assessment proceedings but only failed to file......
February 10, 2012 Case Laws Service Tax

Whether loading/Unloading of coal on tippers by pay loaders and manual labor can be taxed under Cargo Handling Services - In the given case there was use of manual labor....
February 10, 2012 Case Laws Service Tax

Authorization by committee of commissioner - appeal before tribunal - The intent and spirit of the law is that the committee has to thread bare examine the issues/points....
February 10, 2012 Case Laws Central Excise

Valuation - Assessee manufacturer of M.V Parts - drawing supplied by the customers for product manufactured by the manufacturer, the cost thereof is not includible in......
February 10, 2012 Case Laws Central Excise

Liability to pay interest u/s 11AB of the Central Excise Act on the differential amount of duty paid by assessee under supplementary invoices - interest levied from the.....
February 10, 2012 Case Laws Central Excise

Revenue encashed the bank guarantee while the appeal was pending - Not to order refund of the amount due to encashment of BG even while the appeal of the petitioner is......
February 9, 2012 Circulars FEMA

Clarification - Establishment of Project Offices in India by Foreign Entities – General Permission - Cir. No. 76 Dated: February 9, 2012
February 9, 2012 Notifications Customs

Seeks to impose anti-dumping duty on import of Coumarin, originating in, or exported from, the People’s Republic of China - Ntf. No. 12/2012 –Customs (ADD) Dated: February 8, 2012
February 9, 2012 Notifications SEZ

U/s. 4 of the SEZ Act, 2005 - Set up a sector specific Special Economic Zone for information technology and information technology enabled services at Village......
February 9, 2012 Case Laws Income Tax

Validity of invoking provisions of Section 50C – investment in bonds in view of provisions of section 54EC - entire amount of sale consideration has been invested in......
February 9, 2012 Case Laws Income Tax

Trust registered u/s 12A, 10(23(C) - application made for registration u/s 80G(5)(vi) – CIT could not deny the registration solely on the basis of one clause, which......
February 9, 2012 Case Laws Income Tax

Relief u/s 119(2)(b) – return of rental income & TDS thereon filed late in year 2005 for A.Y.1998-99 to 2001-02 – issuance of one consolidated TDS certificate by bank......
February 9, 2012 Case Laws Income Tax

Deduction u/s 80IB - undertaking developing and building housing projects – assessees were entitled to the benefit u/s 80IB(10) even where the title of the lands had not....
February 9, 2012 Case Laws Income Tax

Charitable Society - Clauses of the deed clearly state that the object of the Society is to propagate Non-violence and Tenets of Truth and to encourage universal......
February 9, 2012 Case Laws Income Tax

The ‘total income’ as mentioned in sub-clause (5B) of Section 80G of the Act does not mean the ‘income’, as it appears in Section 11 of the Act. The expression “total......
February 9, 2012 Case Laws Income Tax

Undisclosed Income - it is the director of the company who had utilized his undisclosed income for and on behalf of the assessee. - Addition could not be made in the......
February 9, 2012 Case Laws Income Tax

Eligibility of deduction u/s 10B of the Act- Assessee having business of software development located at Gujarat shifted its unit to Bangalore- entitled to the benefit......
February 9, 2012 Case Laws Income Tax

Capital gains - Application of income - ITAT is justified in holding that the obligation to make the payment to the sisters under the Will was a voluntary act of the......
February 9, 2012 Case Laws Customs

Anti dumping duty - challenging the final findings dated 24.11.2009 issued by the Designated Authority. - it is no more open for the appellants to challenge the final......
February 9, 2012 Case Laws Service Tax

Ship Management Service versus Manpower Recruitment Agency - Short listing and selection of officer and crew, Issuing engagement/employment contract to officer and crew,....
February 9, 2012 Case Laws Central Excise

Excise duty on Jute Carpets - Waiver of pre deposit - Decision of Apex court in favor of assessee - order of Tribunal is surprising where tribunal wen on to distinguish.....
February 9, 2012 Case Laws Central Excise

Cenvat Credit - demand is not payable on inputs or capital goods due to change in ownership when the same are not removed from the factory of production. ..... - AT
February 8, 2012 Notifications Customs

Appointment of Common Adjudicating Authority. - Ntf. No. F.No. 437/02/2012-Cus. IV Dated: February 2, 2012
February 8, 2012 Notifications Customs

Amends Notification No. 39/96-Customs - Exemption to specified goods imported by Defence, Coast Gaurd, Deptt. of Revenue, Police Forces, HAL, specified ordnance......
February 8, 2012 Notifications Customs

Corrigendum to Notification 14/2010 – Customs. - Ntf. No. CORRIGENDUM Dated: February 7, 2012
February 8, 2012 Circulars Service Tax

Regarding explanation of ‘gross amount’ appearing in the Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007. - Cir. No. 150/1/2012-ST Dated: February 8, 2012
February 8, 2012 Case Laws Income Tax

Charitable Trust u/s 12A - charitable dispensary and medical/health centre - nominal fee charged - exemption granted u/s 80G would remain operative unless withdrawn..... - AT

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