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Highlights / Annotations / Catch Notes For April of 2012

Home Highlights April April 2012 Year 2012

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Showing 151 to 200 of 233 Records

April 12, 2012 Case Laws Service Tax

Refund - Notification No. 41/2007 - refund allowed for the period from 7-7-2009 onwards as the relevant notification does not prescribe any condition that the storage......
April 12, 2012 Case Laws Central Excise

Revenue rejected the claim of CENVAT stating that assessee was not supplied copper ingots and cenvat credit has been obtained by the appellant on the basis of fake......
April 12, 2012 Notifications Customs

Corrigendum to notification 118/2009 – Customs(N.T.). - Ntf. No. Corrigendum Dated: April 11, 2012
April 11, 2012 Case Laws Wealth-tax

Wealth-tax - any property in the nature of commercial establishments or complexes is excluded from the definition of assets liable for wealth tax - AT
April 11, 2012 Case Laws Income Tax

Hiring of the buses would not be akin to taking of any plant and machinery on lease - assessee would be liable to deduct the tax on such payment under sec. 194C of the......
April 11, 2012 Case Laws Central Excise

Manufacture - Packing of assorted medicament into a single carton by taking small quantities of retail packs of various medicines from different cartons and writing the.....
April 11, 2012 Notifications Customs

Corrigendum of Notification no. 31/2012- Custom (N.T.). - Ntf. No. CORRIGENDUM Dated: April 11, 2012
April 11, 2012 Notifications Customs

Amends Notification No.12/97-Customs (N.T.) - Inland Container Depots for loading and unloading of goods . - Ntf. No. 32/2012 - Customs (N.T.) Dated: April 11, 2012
April 11, 2012 Case Laws Income Tax

Premium paid on redemption of debentures – capital expenditure vs revenue expenditure -actual premium paid upon the redemption of the debentures would have to be......
April 11, 2012 Case Laws Income Tax

MAT - The mere fact that a Debenture Redemption Reserve is labeled as a reserve will not render it as a reserve. Consequently, Tribunal was correct in holding that the......
April 11, 2012 Case Laws Income Tax

TDs on rent - On a reading of the Section 194-I and the scope and effect elaborated by the Board it is clear that Section 194-I was inserted to bring more persons in the....
April 11, 2012 Case Laws Income Tax

Income from 'lottery' in response to investment in PPF - amount realised would not fall within the provisions of Section 2(24)(ix) and cannot be brought to tax - HC
April 11, 2012 Case Laws Income Tax

Return of seized assets - When statute recognizes the entitlement of the department to apply the asset seized towards the tax liability determined,which includes......
April 11, 2012 Case Laws Income Tax

Exemption u/s 11 - if the assessee treats expenditure on acquisition of assets as application of income for charitable purposes under Section 11(1)(a) and claims......
April 11, 2012 Case Laws Income Tax

Disallowance due to non deduction of TDS - unless a deduction is claimed in respect of the said amount, under sections 30 to 38, the disallowance under section 40(a)(ia)....
April 11, 2012 Case Laws Service Tax

Cenvat credit on the strength of debit notes - title of the duty paying documents, i.e. 'debit note' instead of 'invoice, bill or challan' does not make a difference......
April 11, 2012 Case Laws Central Excise

Once the greenhouse comes into existence, it is attached to the earth/foundation and becomes immovable goods and hence it cannot be said that the appellant has......
April 11, 2012 News Indian Laws

Request for New PAN Card or/And Changes or correction in PAN Data.
April 11, 2012 Circulars FEMA

Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR . - Cir. No. 105 Dated: April 10, 2012
April 10, 2012 Circulars FEMA

CONSOLIDATED FDI POLICY EFFECTIVE FROM 10-04-2012. - Cir. No. FDI GUIDELINES - 01/2012 Dated: April 10, 2012
April 10, 2012 Circulars Service Tax

Service tax paid on taxable services used for export of goods at the post-manufacture stage - electronic refund through the Indian Customs EDI System -- Notification......
April 10, 2012 Circulars Service Tax

Harmonisation of Service Tax and Central Excise Registration. - Cir. No. Draft circular [F. No. 137/22/2012 - Service Tax] Dated: April 4, 2012
April 10, 2012 Circulars Income Tax

Section 203 of the income-tax Act, 1961 - deduction of tax at source - Certificate for tax deducted - Issuance of TDS Certificates In Form No. 16A downloaded from TIN......
April 10, 2012 Circulars Service Tax

Clarification on Point of Taxation Rules - regarding. - Cir. No. 155/6/ 2012 – ST Dated: April 9, 2012
April 9, 2012 Case Laws VAT and Sales Tax

Supply of goods from SEZ to DTA - Levy of CST - territory outside the territory of India u/s 53 (1) of SEZ Act, - The deeming provision also cannot be inferred from the.....
April 9, 2012 Case Laws Income Tax

Deduction u/s 54EC – LTCG - Proviso to Section 54EC restricts investment of more than Rs 50 lacs in a F.Y.. However, if assessee transfers his capital asset after 30th......
April 9, 2012 Case Laws Income Tax

Hiring of vehicles to be used for loading & unloading and transportation of products – Merely because the words "loading & unloading" are used in the contract, no one......
April 9, 2012 Case Laws Income Tax

Nature of 'Usance Interest' – The nexus of interest was only with the period from which the purchase price of the raw material became due viz., the date of bill of......
April 9, 2012 Case Laws Income Tax

Method of accounting or royalty and assessment of reimbursement of expenses by the AO - Singapore based company - royalty and FTS are taxable on payment basis and not on....
April 9, 2012 Case Laws Income Tax

Capitalization of regularization fee paid - Construction of hospital building - The assessee has rightly booked the payment under the cost of construction of the......
April 9, 2012 Case Laws Income Tax

Payments made by the assessee-company for subcontracting its works contract - payment of hire charges/charter fees to EMPL - the contract given to EMPL was in the nature....
April 9, 2012 Case Laws Indian Laws

Theft from cash chest by an employee - Once the employer has lost the confidence in the employee and the bona fide loss of confidence is affirmed, the order of......
April 9, 2012 Case Laws Service Tax

Refund of service tax on taxable services used for export of goods – assessee claimed refund of service tax on taxable services used for export of MT of Chrome......
April 9, 2012 Case Laws Service Tax

Intellectual Property Services - Trade marks and brand name - The appearance of the trade mark "Hero Honda" and "Hero Honda 4T plus" on the oil company's products......
April 9, 2012 Case Laws Service Tax

Cenvat credit while availing benefit of abatement - Commercial and Industrial Construction - notification no. 1/2006 - there is no stipulation in the notification that......
April 9, 2012 Case Laws VAT and Sales Tax

Classification - voltage stabilizers were electronic goods falling within entry No. 74(f) of Notification No. 1223 dated March 31, 1992, passed under the U. P. Trade......
April 9, 2012 Case Laws Income Tax

Succession of the proprietorship business in to a corporate entity - conditions prescribed in section 47 (xiv) - in the present case, it cannot be held that he has......
April 9, 2012 Case Laws Income Tax

Taxability of project - relevant assessment year - held that:- Once the income from the project is taxed, the Assessee will have no occasion to claim expenses relating......
April 9, 2012 Case Laws Income Tax

Power u/s 131 - Extension of period of retaining Books of account - Assessing Officer can retain the books of account only for 15 days. - learned single judge was......
April 9, 2012 Case Laws Income Tax

Mentioning of a footnote below the return - a footnote cannot guide or control a return which is filed by an assessee. A footnote if at all can be for the purpose of......
April 9, 2012 Case Laws Income Tax

Exemption u/s 54F - land purchased for construction of house but stayed by the court - the entire amount spent by the assessee in purchasing the land should be construed....
April 9, 2012 Case Laws Income Tax

Assessee had transferred as per the agreement goodwill to client which AO contested that it cannot be treated as a capital receipt and be treated as a revenue receipt......
April 9, 2012 Case Laws Service Tax

Maintainability of application filed u/s 96(C) of the Finance Act, 1994 – subsidiary of a subsidiary of a Government company - If ruling is given in this case, it will......
April 9, 2012 Case Laws Service Tax

Business auxiliary service - the entries for “Business Auxiliary Service” and “Business Support Service” have different objects. After the introduction of the new entry,....
April 9, 2012 Case Laws Central Excise

Refund of the excess excise duty paid - Tribunal has travelled beyond the show cause notice and has given a reasoning in paragraph 5 of the order passed by the Tribunal.....
April 9, 2012 Case Laws Central Excise

Remission of duty - remission of duty is being claimed on the ground that the goods in respect of which the remission of duty has been claimed were a lost/destroyed due.....
April 9, 2012 Case Laws Central Excise

Cenvat credit - separate account and inventory of the inputs - requirement of Rule 6(2) - this requirement cannot fulfilled in respect of inevitable waste or by product - AT
April 9, 2012 Case Laws VAT and Sales Tax

AO issued annexure A notice under section 22(3) of the KVAT Act, on the basis that the aforesaid products of the assessee were laundry brighteners and proposing to......
April 9, 2012 Case Laws Income Tax

Allow ability of discount charges in respect of debentures issued by the assessee while computing income from house property - the difference between the issue price and....
April 9, 2012 Case Laws Income Tax

Exemption u/s 10A(2) - Deduction u/s 80HHE - Tribunal in the present case has come to the conclusion that where a running business is transferred lock, stock and barrel.....

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