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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 5551 to 5600 of 5999 Records

1 ....108 109 110 111112113 114 115 116........ 120

February 12, 2013 Notifications VAT and Sales Tax

Notification regarding procedure and form for filing Audit Report. - Notification
February 12, 2013 Circulars Companies Law

Relaxation of additional fees and extension of last date in filing of various forms with the Ministry of Corporate Affairs-reg. - Circular
February 12, 2013 Case Laws Central Excise

CENVAT credit on inputs used in a process considered as manufacture - Indisputably, the respondent paid duty on their finished goods and hence there is no question of a.....
February 12, 2013 Case Laws Central Excise

CENVAT Credit - CHA services - the appellant are eligible for availment of CENVAT Credit and which has been reversed by them under protest is liable to be refunded to them. - AT
February 12, 2013 Case Laws Central Excise

Penalty - It cannot be said by any stretch of imagination that the appellant was prejudiced because the particular clause under which he was sought to be penalised was.....
February 12, 2013 Case Laws Central Excise

CENVAT credit on GTA service - The law is against the appellant for the period from 1/4/2008 as the definition of input service under Rule 2(l) of the CENVAT Credit......
February 12, 2013 Case Laws Service Tax

Non-discharge of Service Tax liability - two SCN were issued - overlapping of demand on the same issue - FAA was correct in setting aside the Order-in-Original. - AT
February 12, 2013 Case Laws Service Tax

Refund of un-utilized CENVAT credit - Export - rent paid on car park, cafeteria, terrace of the building, in-house training, CA services etc - refund allowed - AT
February 12, 2013 Case Laws Customs

Unjust enrichment - Consumer Welfare Fund - refund of cash security which was made in terms of the Board's circular does not attract the provisions unjust enrichment - AT
February 12, 2013 Case Laws Income Tax

Reopening of assessment - short levy of tax - It is now too late for the Petitioner to assert that its objections to the reasons on the basis of which the assessment is.....
February 12, 2013 Case Laws Income Tax

Exemption - Surplus - The provisions of Section 10(23C) cannot be interpreted regressively to deny exemptions. So long as the institution exists solely for educational.....
February 12, 2013 Case Laws Income Tax

Loss on wind mills and change in the method of valuation of stock - the assessee was justified in writing off the investment in the windmills as bad debt - HC
February 12, 2013 Case Laws Income Tax

Revised return - rectified return was in fact a new return - u/s 139 (5), it is not open either to rectify or to revise return after there was a delay in filing a said......
February 12, 2013 Case Laws Income Tax

Expenditure on construction/renovation of leased buildings - revenue v/s capital - held ass capital in nature - AT
February 12, 2013 News Indian Laws

MoS (Finance) urges SPMCIL to focus its Marketing Activities to Source New Business Opportunities and Diversify into Unexplored Newer Business areas
February 12, 2013 News Indian Laws

Second Meeting of Joint Committee Of Business Development Cooperation Between India And Colombia
February 12, 2013 Case Laws Income Tax

Profits chargeable to tax - the burden to prove that a particular benefit or receipt falls within the four corners of the provisions of sec.41(1) lies upon the revenue. - AT
February 12, 2013 Case Laws Income Tax

Addition u/s. 50 r.w.s. 50C - Sec. 50C is applicable on sale of depreciable asset and hence valuation adopted by stamp valuation authority to be taken into consideration - AT
February 12, 2013 Case Laws Income Tax

Acceptance of the loss in the revised returns u/s 139(5) – Change of status of assessee - how the brought forward losses could change the status of the assessee? - AT
February 12, 2013 Case Laws Income Tax

Disallowance u/s 40(a)(ia) – TDS - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT
February 12, 2013 Case Laws Companies Law

Winding up petition - the machinery of winding up should not be allowed to be utilised merely as a means of realizing its debts. - HC
February 12, 2013 Case Laws Companies Law

Non allotment of shares applied nor returned the share application money - the prosecution has proved the guilt of the petitioners beyond a reasonable doubt. - HC
February 11, 2013 Case Laws Central Excise

Penalty under rule 15 of CCR, 2004 or Rule 26 of Central Excise Rules, 2002 - Department cannot be permitted to issue such corrigendum or to issue a fresh show-cause......
February 11, 2013 Case Laws Central Excise

CENVAT credit of service tax utilized for the payment of Central Excise duty at the time of clearance and manufacture of excisable goods - pre deposit waived - AT
February 11, 2013 Case Laws Service Tax

General Insurance Service - Exemption - There is no requirement in the notification that the Janta Personal Accident Policy referred to in the notification must be......
February 11, 2013 Case Laws Service Tax

BAS - Job Work – Process undertaken by assessee on tobacco leaves for his clients – Appellants are prima facie eligible for exemption under Notification No. 14/2004-S.T. - AT
February 11, 2013 Case Laws Customs

Refund - under duress and threat, the partners of the petitioner were forced to deposit - revenue directed to refund the the amount deposited by the petitioner during......
February 11, 2013 Case Laws Customs

DBK - “other handicraft of iron & aluminium” Vs. “Furniture” – Circular No. 3/2010-Customs., dated 12-2-2010 issued vide F.No. 609/27/2009-DBK resolves that whole dispute. - CGOVT
February 11, 2013 Case Laws FEMA

Repatriation of Money otherwise than through an authorized person – Appellant acquired the foreign currency by selling his property in Iran - confiscation upheld - HC
February 11, 2013 Case Laws Income Tax

Notice of demand u/s 156 - rejecting an application for stay of demand pending disposal of the appeal - penalty u/s 271 (1)(c) - An order for the deposit of the entire......
February 11, 2013 Case Laws Income Tax

Applicability of Section 50C - The contention that the property stood transferred in the financial year 2005-06 when the sale proceeds were received on the basis of the.....
February 11, 2013 Case Laws Income Tax

Interest on loan sanctioned from state government - mercantile system - the liability for payment of interest for all the previous AYs cannot be claimed or allowed in......
February 11, 2013 Case Laws Income Tax

Addition merely on the basis of statement u/s. 132(4) - unaccounted income - additions sustaianed - HC
February 11, 2013 Case Laws Income Tax

Foreign exchange loss on account of restatement of CDC loan - whether be treated as a revenue loss? - actual arisen v/s notional - AO to decide in view of Apex Court......
February 11, 2013 Case Laws Income Tax

TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT
February 11, 2013 Case Laws Income Tax

LTCG - Legislature has intentionally not added word “land“ in the provision of Section 55(2(a) and therefore, the provision of section 55(2)(a)(ii) of the Act would not.....
February 11, 2013 Case Laws Companies Law

Cheques bounced - The summoning of a person to face trial is a serious matter as it may jeopardise the liberty of a person - Magistrate has to apply his mind before......
February 10, 2013 Case Laws Central Excise

Penalty - CENVAT credit on G.T.A. - CENVAT Credit received and utilized both for traded as well as manufactured goods were duly accounted for in the CENVAT Credit......
February 10, 2013 Case Laws Central Excise

Personal Penalty under Rule 26 - department could not bring out that he was looking after the day to day working of the factory and they could not bring out any......
February 10, 2013 Case Laws Central Excise

CENVAT Credit on rent a cab service - CENVAT Credit on rent a cab has been allowed - AT
February 10, 2013 Case Laws Service Tax

Classification of service - Sub-broker to the main stock broker - Once the appellant is out of purview of section 65 (101), its activity was rightly covered by the......
February 10, 2013 Case Laws Service Tax

CENVAT credit – Conduct of the appellant does not reflect to be fair when public money was enjoyed without credit being available on record therefore penalty shall be levied. - AT
February 10, 2013 Case Laws Customs

Return of goods seized - permission from the Ministry of Environment and Forest - goods seized in September/October 2010 - circular was issued on 04.07.2012 - said......
February 10, 2013 Case Laws FEMA

Order of preventive detention - the order of the preventive detention being exceptional measure by way of social defence ought to be used with great deal of care and......
February 10, 2013 Case Laws Income Tax

Royalty income earned from the OEMs on network equipment -In view of the specific clauses in the agreement between OEM's and Indian parties, it is clear that the......
February 10, 2013 Case Laws Income Tax

Re computation of income - first sett-off the carry forward speculative losses against the speculative profit and then set-off the business losses - beneficial circulars....
February 10, 2013 Case Laws Income Tax

Penalty u/s 271D for violation of Section 269SS - ITAT deleted the penalty as assessee had taken the loan only from her father-in-law and the transaction was genuine -......
February 10, 2013 Case Laws Income Tax

As per section 139(1) r.w.s. 80A(5) it is mandatory for every cooperative society for claiming deduction u/s 80P to file the return of income and to make a claim of......
February 10, 2013 Case Laws Income Tax

Notice u/s 143(2) – notice under section 143(2), cannot bar the Assessing Officer from processing the revised return under section 143(1)(a) of the Act - HC
February 10, 2013 Case Laws Income Tax

TDS – payment of interest is made to a Corporation established by a State Act – notified institution u/s 194A(3)(iii)(f) - Sec. 194A(1) not applicable - AT

1 ....108 109 110 111112113 114 115 116........ 120

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N: Land Customs Stations and Routes for import and export of goods by lan...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.

H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...

H: Assessment appeal dismissed over technicality, courts intervene to uph...

H: Hostel accommodation services taxed under GST, not exempt as residenti...

H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.

H: Petrol pump owner's cash deposits from sales accepted as genuine income.

H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...

H: NRI's unexplained mutual fund investment & capital gains get relief af...

H: Land sale profit: Business income or long-term capital gain? Intention...

H: Land business income surrendered during survey not unexplained, charge...

H: Taxpayer wins against tax dept's addition of unproved sundry creditors...

H: Professional fees earned abroad taxable in India, but Japanese withhol...

H: Lending business earned interest spread, no disallowance. Keyman insur...

H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?

H: Rejected resolution plan barred from halting asset auction due to prin...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...

A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...

A: Department cannot pass an order on the dated personal hearing

A: How to register a Company in India: A Step-by-Step Guide for 2024

C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register