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Highlights / Annotations / Catch Notes For May of 2012

Home Highlights May May 2012 Year 2012

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Showing 1 to 50 of 333 Records

12 3 4 5........ 7

May 31, 2012 Notifications Central Excise

Seeks to rescind Notfns. 09/2012, 10/2012, 11/2012, 18/2012 and 23/2012 – C.E. - Notification
May 31, 2012 Case Laws Companies Law

Negotiable Instruments Act – Blank Cheque - dishonor of cheque - A person issuing a blank cheque is supposed to understand the consequences of doing so. He cannot escape....
May 31, 2012 Case Laws Income Tax

Deduction u/s 80HH & 80I - whether extracting stones and then cutting them into the required size and weight, can be held as 'manufacturing activity' - held no - HC
May 31, 2012 Case Laws Income Tax

Reference to the DVO does not become invalid on the completion of the assessment proceedings before the receipt of the valuation report and that after the receipt of the....
May 31, 2012 Case Laws Income Tax

To “make available” technical knowledge, mere provisions of service was not enough and the payer had to be enabled to perform services himself. The department’s argument....
May 31, 2012 Case Laws Income Tax

Discounting charges vs Interest - merely discount of the sale consideration on sale of goods, it was not “interest” u/s 2(28A) and there was no obligation to deduct TDS.....
May 31, 2012 Case Laws Customs

Target Plus Scheme – validity of circular - circular dated 8 May 2007 quashed and set aside - HC
May 31, 2012 Case Laws Income Tax

TDS u/s 194H – Trade discount provided by newspaper publishers to advertising agencies under Rules and regulations of Indian Newspaper Society - HC
May 31, 2012 Case Laws Income Tax

Income from house property - Vacancy allowance - Tenant stopped payment rent and stopped using the premises but did not handover the possession back to assessee owner - AT
May 31, 2012 Case Laws Customs

Demand of Anti-Dumping Duty in respect of imports of CFL – contention of revenue that the parts imported by the appellants constitute 90% of the total requirement of......
May 31, 2012 Case Laws Service Tax

Coaching or training to the employees of the buyer concerns - not taxable - AT
May 31, 2012 Case Laws Central Excise

Classification of other bathroom accessories of brass, namely soap dishes, toilet paper holder, tumbler holder, towel ring, towel rack, towel rack with single rail, coat....
May 31, 2012 Case Laws Income Tax

Levy of Sales Tax (VAT) on Fabric - Classification of Hook and Loop Tape Fasteners called as Velcro Fastener - what is a Narrow Fabric and Hook and Loop Tape Fasteners
May 31, 2012 Case Laws Income Tax

Charitable Institution - alleged violation of Section 13(1)(c)(ii) read with Section 13(3) on belief that society was for the private benefit of the members - HC
May 31, 2012 Case Laws Customs

Rate of CVD in respect of goods where full exemption withdrawn - 1% or 5% - Whether the benefit of Notification No. 1/2011 CE dated 1.3.2011 is available to the impugned....
May 31, 2012 Case Laws Service Tax

Erection, Commissioning or Installation - laying of cables under or alongside roads did not constitute any taxable service under Section 65(105) of the Finance Act, 1994 - AT
May 31, 2012 Case Laws Central Excise

Non fulfillment of export obligation - there is no question of further imposition of duty of Customs on such imported goods subsequently allowed to be re exported.......
May 31, 2012 Case Laws Central Excise

Cenvat credit - 100% credit availed in the first year – liability would be only in respect of interest on the amount of wrongly Cenvat credit taken for the period for......
May 30, 2012 Notifications Service Tax

Service Tax (Compounding of Offences) Rules, 2012 - Notification
May 30, 2012 Notifications Service Tax

Service Tax (Settlement of Cases) Rules, 2012 - Notification
May 30, 2012 Notifications Customs

Seeks to levy definitive safeguard duty on import of Phthalic Anhydride. - Notification
May 30, 2012 Notifications Customs

Seeks to rescind Notification No.1/2012-Customs (SG). - Notification
May 29, 2012 Notifications Companies Law

Companies (Director Identification Number) Amendment Rules,2012. - Notification
May 29, 2012 Notifications Customs

Seeks to amend Notification No.85/2004-Customs - Exemption Notification for items covered under Inia-Thailand Free Trade Agreement. - Notification
May 29, 2012 Notifications Customs

Seeks to levy definitive anti-dumping duty on import of Aniline when originating in or exported from European union. - Notification
May 29, 2012 Notifications Customs

Seeks to withdraw anti-dumping duty on import of Acetone when originating in or exported from Chinese Taipei. - Notification
May 29, 2012 None Indian Laws

Finance Bill, 2012 got presidential assent as on 28-5-2012 as Finance Act, 2012
May 28, 2012 Articles Indian Laws

MORE WIDE REVERSE CHARGE METHOD OF SERVICE TAX IS DESIRABLE – THAT WILL IMPROVE COLLECTION OF TAX CONSIDERABLY. - Article
May 28, 2012 Articles Indian Laws

REVISION ON GROUND DIFFERENT FROM THAT STATED IN SHOW CAUSE NOTICE IS NOT PERMISSIBLE. - Article
May 28, 2012 Case Laws Income Tax

It is axiomatic that if the receipt is not taxable under the Income Tax Act, then there is no need to examine whether it would fall under any of the provisions of the......
May 28, 2012 Case Laws Income Tax

Reassessment - Addition u/s 69C - Unexplained expenditure - Withdrawal of cash from third party account after making payment against purchases - no addition - Decided in....
May 28, 2012 Case Laws Income Tax

Merely because the assessee's income, after incurring such expenses, was found to be little or negligible, it cannot be said that the said expenditure became an......
May 28, 2012 Case Laws Income Tax

Transaction between the head office of the assessee and its branch in India was a transaction between the principal and principal. In law, there cannot be a valid......
May 28, 2012 Case Laws Service Tax

Service provided to bank in relation to loan - arranging documents for the bank to evaluate creditability, eligibility and financial status of the prospective customer......
May 28, 2012 Circulars Income Tax

Section 143 of the Income-tax Act, 1961 - Assessment - General - Processing of returns of A.Y. 2011-12 - Steps to clear backlog - Withdrawal of Instruction No. 1/2012. -....
May 28, 2012 Case Laws Central Excise

Though Bill of Export is required to be filed for making clearances to SEZ, yet the substantial benefit of rebate claim cannot be denied only for this lapse. - CGOVT
May 26, 2012 Case Laws Income Tax

Business income or house property income - Held that:- the receipts from business centre as income from house property. - decision of Shambhu Investment (2001 (3) TMI 77....
May 26, 2012 Case Laws Income Tax

Exemption / deduction u/d 54F - assessee has purchased two separate flats under two separate agreements - Merely because the assessee has let out the two flats to one......
May 26, 2012 Case Laws Central Excise

Whether CENVAT credit attributable to the inputs contained in the semi-finished and finished goods destroyed in flood was inadmissible and was required to be reversed - held no - AT
May 26, 2012 Case Laws Income Tax

Reconstitution of firm - relinquishment of right and interest in the erstwhile firm - transfer u/s 2(47) - admission of the new partners - No transfer - HC
May 26, 2012 Case Laws Income Tax

Power of the AO to make Adjustments u/s 143(1)(a) - If proof in support of the claim is not, furnished by an assessee, then for the lack of proof, no dis-allowance or an....
May 26, 2012 Case Laws Income Tax

Disallowance u/s 40(a) while computing exemption u/s 11 on account of non deduction of TDS - The exception in Section 40 is carved out, only for the purpose of Section......
May 26, 2012 Case Laws Income Tax

Revenue or capital expenditure - current repairs u/s 31 - overhead expenditure on construction - deductionallowed - AT
May 26, 2012 Case Laws Companies Law

Criminal complaint - sections 138 and 141 of the Negotiable Instruments Act, 1881 - cheques issued by the accused - bank directed to stop payment - The High Court should....
May 26, 2012 Case Laws Service Tax

Activity of sponsoring the IPL - sponsorship service - Prima facie, the existing provisions of Finance Act provide an exclusion of said cricket match etc. from ambit of service tax - AT
May 26, 2012 Case Laws Central Excise

Rebate of duty paid on export goods - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Cash refund of excess......
May 25, 2012 Circulars FEMA

Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR. - Circular
May 25, 2012 Notifications Customs

Amends Notification No. 68/2011-Customs (N.T.) - Determines the rates of drawback in supersession of the notification No. 84/2010-Customs (N.T.), dated the 17th......
May 25, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 25th May, 2012 . - Notification
May 25, 2012 Circulars Income Tax

Finance Act, 2011 - Explanatory notes to the provisions of the Finance Act, 2011. - Circular

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