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Highlights / Annotations / Catch Notes For February

Home Highlights February

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February 23, 2012 Notifications Income Tax

Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial infrastructure undertakings, etc. - Notified undertakings. - Ntf. No. 10/2012....
February 23, 2012 Case Laws VAT and Sales Tax

Maharashtra VAT Act 2002 - Refund - Petitioner falls within Section 51(3)(a)(3) relating to holders of a certificate of entitlement under any Package Scheme of......
February 23, 2012 Case Laws Income Tax

Garnishing order passed in pursuance of order passed for default in deduction of TDS - said orders are subject matter in the appeal before the CIT - money lying in the......
February 23, 2012 Case Laws Income Tax

Meaning of expression ‘Served’ / 'issued' - Notice u/s 143(2) - The date of receipt of notice cannot be left to be undetermined dependent upon the will of the addressee....
February 23, 2012 Notifications Central Excise

Amends Notification No.21/2004-Central Excise (N.T.), dated the 6th Sept., 2004. - Ntf. No. 02 / 2012-Central Excise (N.T.) Dated: February 22, 2012
February 23, 2012 Notifications Customs

Rescinds Notification No. 58/2011-Customs, dated the 8th July, 2011. - Ntf. No. 13/2012-Customs (ADD) Dated: February 22, 2012
February 23, 2012 Circulars Customs

Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 – regarding. - Cir. No. 05 / 2012 - Customs Dated: February 23, 2012
February 23, 2012 Case Laws Income Tax

Contravention of provisions of Section 13(1)(c) and 13(3) of the Income Tax Act, 1961 - in view of clause (c) of Section 13(1) rendering the entire income of Trust or......
February 23, 2012 Case Laws Service Tax

Business auxiliary service - Section 65 (19) - processing of loan application for commercial vehicle which resulted in promotion of business of the bank as well as the......
February 23, 2012 Case Laws Service Tax

Turnkey Projects - Composite Contracts - Consulting Engineering Services - the matter was within the knowledge of the department - extended period of limitation not invokable - AT
February 23, 2012 Case Laws Central Excise

Classification - an entry which is beneficial to the assessee requires to be applied and the same has been done by the adjudicating authority, which has been confirmed......
February 23, 2012 Case Laws Central Excise

Classification of Slagwool and Rockwool under Chapter sub-heading No.6807.10 – the goods in issue are appropriately classifiable under Sub-heading No.6807.10 of the tariff entry. - SC
February 22, 2012 Circulars Service Tax

Toll in the nature of ‘user charge’ or ‘access fee’ paid by roads users - regarding. - Cir. No. 152/3 /2012-ST Dated: February 22, 2012
February 22, 2012 Case Laws Companies Law

Offence committed under Negotiable Instrument Act - non-payment of debts arising out of dishonour of cheques - sanction of a scheme u/s 391 of the Companies Act, 1956 -.....
February 22, 2012 Case Laws Income Tax

Penalty u/s 271-B – failure to get accounts audited u/s 44AB - penalty proceedings for the A.Y. 2000-01, 2001-02, 2002-03 & 2003-04 were initiated after the period of......
February 22, 2012 Case Laws Income Tax

Capital OR Revenue expenditure - When expenses are incurred to increase the share capital and it was immaterial for what purpose the share capital was utilized by the assessee. - AT
February 22, 2012 Case Laws Income Tax

Amount received for surrender of tenancy rights – applicability of section 10(3) – the cost of acquisition of tenancy was capable of ascertainment but the Revenue had......
February 22, 2012 Case Laws Income Tax

Special audit u/s 142(2A) - Search and seizure - Time limitation - twin conditions of 'complexity of accounts' and 'the interests of the revenue' - order quashed - HC
February 22, 2012 Case Laws Income Tax

Penalty u/s 271B - Delay in filling of audit report - It was the duty of the petitioner to ensure that the accountant does his job properly. The delay in this case is......
February 22, 2012 Case Laws FEMA

FERA 1973 - Release of foreign exchange in violation of the instructions of the RBI resulting in a violation of the relevant provisions of the FERA 1973 - Imposition of.....
February 22, 2012 Case Laws Customs

Refund - Customs duty - revenue authorities have not issued any demand notice under Section 28 or under any other provisions. - refund allowed - AT
February 22, 2012 Case Laws Service Tax

Manpower Recruitment and Supply Agency Services - findings of the original authority that the appellant was not educated and that the tax demand related to initial......
February 22, 2012 Case Laws Central Excise

Interest of bank guarantee encashed earlier - the appellant will be entitled to interest @ 12% p.m., after three months from the date of receipt of the application - HC
February 22, 2012 Case Laws Central Excise

Search - Registration after search - filing of consolidated return would not entitle to file an application before settlement commission - HC
February 22, 2012 Notifications DGFT

Amendment in Chapter 10 of Schedule 2 of ITC(HS) Classification of Export and Import Items relating to export of Basmati Rice. - Ntf. No. 97 (RE-2010) /2009-2014......
February 21, 2012 Circulars FEMA

Release of Foreign Exchange for Imports – Further Liberalisation. - Cir. No. 82 Dated: February 21, 2012
February 21, 2012 Case Laws Income Tax

Bad debts versus Provisions for bad and doubtful debts - rural banking - Scope and ambit of the proviso to Section 36(1)(vii) - provisions of Sections 36(1)(vii) and......
February 21, 2012 Circulars FEMA

Export of Goods and Services - Receipt of advance payment for export of goods Involving shipment (manufacture and ship) beyond one year . - Cir. No. 81 Dated: February 21, 2012
February 21, 2012 Case Laws VAT and Sales Tax

Whether the Commissioner under the DVAT Act can exercise suo motu power of revision under Section 74A of the DVAT Act in respect of assessments that have been completed.....
February 21, 2012 Case Laws Income Tax

DTAA with Singapore – Singapore company entered into contract with IOCL for residual offshore construction work and Installation of SPM - contract with L&T Ltd for......
February 21, 2012 Case Laws Income Tax

Levy of interest for assessment years prior to the introduction of the section 234D- Regular assessment was completed on 30 March 2004 the provision on interest is not......
February 21, 2012 Case Laws Income Tax

Deduction under 35E - Business of Prospecting Exploring and mining of Diamonds and also Consultancy - Assessing Officer was indeed in error in capitalizing the......
February 21, 2012 Case Laws Income Tax

TDS - lessee deducted Tax at 15% instead of 20% - Owner paid differential tax with interest - no liability on the part of the assessee to pay any interest for short......
February 21, 2012 Case Laws Income Tax

Tribunal went wrong in allowing deduction under section 80HH and Section 80-I from the gross total income before granting deduction under section 35(2) of the Act,......
February 21, 2012 Case Laws Customs

Classification of 'Electronic Automatic Regulators' - in view of the Notification issued by the Central Government, the goods, namely Electronic Automatic Regulators......
February 21, 2012 Case Laws Customs

Advance Licensing - Notification No. 30/1997, dated 1-4-1997 - export obligation - Public Notice dated 7-11-2002 - the assessee was entitled to seek extension of export.....
February 21, 2012 Case Laws Service Tax

Business Auxiliary services - job work - considering the nature of raw materials, the processes undertaken on the said raw materials and the end-product, appellants are.....
February 21, 2012 Case Laws Service Tax

Mere appearance of the figures in the consolidated balance sheet of Sai Computer Pvt. Ltd. does not bring the appellant to the tax liability when from the beginning,......
February 21, 2012 Case Laws Income Tax

Capital gain - If the object of the legislature is to tax the gains arising on transfer of a capital acquired under a gift or will by including the period for which the.....
February 21, 2012 Case Laws Income Tax

Trust - Transfer versus Donation - Transfer of assets for consideration, from one society to another, which has been received by way of book entries and cannot be a......
February 21, 2012 Case Laws Income Tax

Validity of Re-assessment under 147 where notice u/s 143(2) has been issued - if the Assessing Officer is of the view that materials available with him or discovered by.....
February 21, 2012 Case Laws Income Tax

Interest Tax under section 5 of the Interest-tax Act - Once we find that monies given by the assessee to SWC did not fulfil the aforesaid criteria thereby bringing it......
February 21, 2012 Case Laws Income Tax

Ownership - Mere non-mentioning of the status in the Agreement of purchase or sale does not alter the character of the property especially when the source of funds and......
February 21, 2012 Case Laws Income Tax

There is no requirement that once the Notification is issued by the CBDT the said Institute has to be approved by any other authority. Once Notification is issued donor.....
February 21, 2012 Case Laws Income Tax

MAT - book profit u/s. 115JB - AO is required to determine amount of loss brought forward or unabsorbed depreciation for each of years without taking said adjustment......
February 21, 2012 Case Laws Service Tax

Issuance of SCN - assessee contested that they have taken service tax registration at Mumbai as their registered office is situated in Mumbai and service has been......
February 21, 2012 Case Laws Central Excise

RG 1 vis a vis Daily production record - Product comes out of reactor in very hot conditions and daily production report maintained on rough estimate basis - Demand on.....
February 21, 2012 Case Laws Central Excise

Valuation under central excise - Whether administrative fee/export fee etc are liable to be included in the assessable value - held no - AT
February 20, 2012 Case Laws Income Tax

Taxability on compensation received on transfer of 'Development Rights' - a capital asset in respect of which the cost of improvement could not be ascertained and......
February 20, 2012 Case Laws Income Tax

Set- off of loss – partnership on dissolution on 18.09.04 taken over by one partner – The income earned by the appellant, as an individual, would include his share of......

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