Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For April of 2012

Home Highlights April April 2012 Year 2012

Filter:

Showing 101 to 150 of 233 Records

April 18, 2012 Notifications Customs

Appointment of Common Adjudicating Authority of M/s M.K. Retail Pvt. Ltd. and M/s M.C. Retail Pvt. Ltd. - Ntf. No. F.No. 437/13/2012-Cus. IV Dated: April 17, 2012
April 18, 2012 Notifications Customs

Appointment of Common Adjudicating Authority of Shri Rajesh Kumar Gupta, Proprietor of M/s J.P. Enterprises, J.P. House, Nehru Road, Siliguri. - Ntf. No. F.No.......
April 18, 2012 Notifications Customs

Appointment of Common Adjudicating Authority of M/s Chimes Aviation Pvt. Ltd. & Others by the Additional Director General, Directorate of Revenue Intelligence, New......
April 18, 2012 Case Laws VAT and Sales Tax

Local sale or central sale - Whether delivery order issued by the dealer is not a document of title and therefore, the case of the appellant does not fall under the......
April 18, 2012 Case Laws Income Tax

Interest claim for deduction u/s. 24(b) in the computation of income from house property - Interest at normal rate allowed - Interest at panel rate allowed - Interest on....
April 18, 2012 Case Laws Income Tax

Whether the standing charges payable under the agreement dated 23rd June, 2004 qualify and are eligible for deduction under Section 80 IC - HC
April 18, 2012 Case Laws Income Tax

Higher rate of depreciation on trucks – the Tribunal was, thus, not justified in holding that the assessing officer had erroneously exercised jurisdiction under Section 154 - HC
April 18, 2012 Case Laws Income Tax

An application filed with the Ministry of Commerce and Industries for registration of the industrial park under the Industrial Park Scheme, 2002 to avail of......
April 18, 2012 Case Laws Income Tax

Double taxation of income - Single TDS certificate for two years - AT
April 18, 2012 Case Laws Service Tax

Non-compliance of pre-deposit order - dismissing the appeal for non compliance of the predeposit order cannot be faulted - HC
April 18, 2012 Case Laws Central Excise

Non printing of MRP on footwear - footwears were still in factory and from the statement of excise clerk that there are some technical difficulties in printing the MRP......
April 18, 2012 Case Laws Central Excise

Modvat / Cenvat Credit - though the generation of electricity is for captive use, if the electricity manufacture is found to be excess, the same is permitted to sell......
April 18, 2012 Case Laws Income Tax

Unexplained investment u/s 69 - the burden is on the Department to show that the fair market value of the assets as on the date of purchase was more than the value......
April 18, 2012 Case Laws Income Tax

Slump Sale - SC gave definition of “transfer” in Section 2(47) of the Act is inclusive, and therefore, extends to events and transactions which may not otherwise be......
April 18, 2012 Case Laws Income Tax

Search and seizure action at the business and residential premises - Notice u/s.153C - the quasi-judicial function of the Income-tax Officer as an assessing authority......
April 18, 2012 Case Laws Income Tax

Procedure of Appellate Tribunal – the Accountant Member who is in the minority and had become functus officio wherein he has expressed his inability to give effect to......
April 18, 2012 Case Laws Customs

Import of regrind polycarbonate - payment of demurrage charges- The Department shall be liable to bear the warehousing charges amounting to Rs. 93,622/- which has been......
April 18, 2012 Case Laws Service Tax

Cenvat credit - Input services - service tax credit on the input services pertaining to maintenance of its staff colony, plantation and godown for the period October,......
April 18, 2012 Case Laws Service Tax

Cenvat Credit - Under the rule 7 of CENVAT credit rules there is no bar denying the credit in respect of the invoices of the period prior to date of the registration - AT
April 18, 2012 Case Laws Central Excise

Dutiability to ferrous waste - Even the part of the capital goods which periodically wear out on account of manufacturing process then such wearing out will be in......
April 18, 2012 Case Laws Income Tax

Educational Institution – exemption denied u/s 10(23C)(iiiad) on ground that institution is not active in field of education - from construction period it is to be......
April 18, 2012 Case Laws Income Tax

Withdrawal of exemption u/s. 80G(5) – Charitable Trust - CIT(A) withdrew approval u/s 80G(5) on finding that Trust has spend about 78% of its total receipt for......
April 18, 2012 Case Laws Income Tax

Adjustment u/s 92CA(3) - providing catering services to different airlines - the food supplied is a basket containing individual items rather than supply of the items......
April 18, 2012 Case Laws Income Tax

Diversion by overriding title - maintaining an "infrastructure fund" to which a fixed portion of its receipts is credited and out of which infrastructure related......
April 18, 2012 Case Laws Customs

Maintainability of the applications for Advance Ruling - activity of import has taken place but term activity should not be interpreted in a narrow sense, applicant is......
April 18, 2012 Case Laws Service Tax

Determination of rate of service tax - The department did not take any objection to such payment in advance. So at a later date when the rate went up, there is no reason....
April 18, 2012 Case Laws Service Tax

Payment of service tax before issuance of SCN - There is no bar to issuance of a show-cause notice for imposing a penalty. - AT
April 18, 2012 Case Laws Central Excise

A distinction has to be made between the term ‘by-product’ and the term ‘waste.’ - The by-product would be waste only if it is of no value or negligible value something.....
April 18, 2012 Case Laws Central Excise

Refund of excess excise duty paid - depending on the performance of customers/dealers he has passed on the benefit of deduction in the price of the goods. - refund allowed - HC
April 18, 2012 Circulars FEMA

Anti-Money Laundering (AML) / Combating the Financing of Terrorism (CFT) Standards - Money changing activities. - Cir. No. 107 Dated: April 17, 2012
April 18, 2012 Circulars FEMA

Anti-Money Laundering (AML) / Combating the Financing of Terrorism (CFT) Standards - Cross Border Inward Remittance under Money Transfer Service Scheme. - Cir. No. 108......
April 17, 2012 Notifications Customs

Amends notification no. 36/2001-Cus (N.T.) - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values. - Ntf. No. 33/2012-CUSTOMS (N.......
April 16, 2012 Notifications VAT and Sales Tax

Delhi Value Added Tax - Amendment to Section 74 shall be effective from 31-3-2012, amendment to section 81 and section 106 shall be deemed to have come into force from.....
April 16, 2012 Notifications VAT and Sales Tax

Amendments in the Sixth Schedule of Delhi Value Added Tax Act, 2004. - Ntf. No. F.3(16)/Fin(Rev-I)/2011-12/DSIII/278 Dated: March 26, 2012
April 14, 2012 Circulars VAT and Sales Tax

E-mail address and mobile number of registered dealers. - Cir. No. F.1/CTT/EDP/Circular File/1069 Dated: March 28, 2012
April 13, 2012 Circulars Customs

Appointment of Common Adjudicating Authority. - Cir. No. F.No. 437/12/2012-Cus. IV Dated: April 12, 2012
April 13, 2012 Notifications Customs

seeks to extend the validity of notification No. 112/2007-Customs, dated 30th October, 2007 by one more year. - Ntf. No. 21/2012-Customs (ADD) Dated: April 12, 2012
April 13, 2012 Notifications Customs

Corrigendum of Notification no. 12/2012- Custom. - Ntf. No. Corrigendum Dated: April 12, 2012
April 13, 2012 Notifications Companies Law

Companies (Central Governments's) General Rules & Forms,1956, Assistant Commissioner of Income Tax, Guwahati appointed as prescribed authority for the purposes of......
April 13, 2012 Circulars Income Tax

Guidelines for engagement of Standing Counsels to represent the Income-tax Department before High Courts and other judicial forums. - Cir. No. 03/2012 Dated: April 11, 2012
April 13, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 150 million to the Ecowas Bank for Investment and Development (EBID). - Cir. No. 106 Dated: April 12, 2012
April 12, 2012 Case Laws Income Tax

Charitable Trust – Hospital – exemption u/s 10(23C)(via) - Chief CIT has clearly misapplied himself in law by having regard to a clearly ancillary or incidental activity....
April 12, 2012 Case Laws Income Tax

Assessing Officers and Appellate Authorities, should act as quasi judicial authorities while disposing stay applications and not merely as tax gatherers of the Revenue. - HC
April 12, 2012 Case Laws Income Tax

TDS on rental -fifteen co-owners - each of the co-owners has a definite share in the building - Section 26 of the Act provides that where property consisting of......
April 12, 2012 Case Laws Income Tax

The admission made by the assessee before the assessing officer corroborated by the title deeds seized in search absolves the department from discharging any burden......
April 12, 2012 Case Laws Income Tax

Default for the failure on the part of the assessee to quote correct PAN in terms of provisions of section 139A - penalty waived - AT
April 12, 2012 Case Laws Income Tax

Tribunal apparently fell into an error in not rectifying the said mistake apparent on the face of record, which is nothing more than a mistake of fact and even if it is.....
April 12, 2012 Case Laws Income Tax

Exemption under section 10(22) of the Income-tax Act, 1961 - Scope of the word "education" used in Clause 15 of section 2 of the Act of 1961 - HC
April 12, 2012 Case Laws Indian Laws

Disciplinary enquiry by ICAI - statutory auditors of Satyam Computers Services Limited - Principles of natural justice - HC
April 12, 2012 Case Laws Service Tax

Waiver of penalty - since Service tax liability was discharged voluntarily it is a fit case as sufficient cause has been shown by the appellant for invoking Section 80 - AT

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

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

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...