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Highlights / Annotations / Catch Notes For June of 2012

Home Highlights June June 2012 Year 2012

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Showing 151 to 200 of 328 Records

June 19, 2012 Notifications Central Excise

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification
June 19, 2012 Circulars DGFT

Introduction of electronic Bank Realization Certificate (e-BRC) system. - Circular
June 19, 2012 Circulars Service Tax

Audit fees collected by the Comptroller and Auditor General (CAG) – regarding. - Circular
June 19, 2012 Notifications Central Excise

Refund of Cenvat Credit - Safeguards, conditions and limitations prescribed for the purpose of Rule 5 of Cenvat Credit Rules, 2004 - Procedure for filing the refund claim
June 19, 2012 Case Laws Income Tax

MAT - if the bad debt or doubtful debt is reduced from the loans and advances or the debtors from the assets aside of the balance sheet, the Explanation to Section 115JA....
June 19, 2012 Case Laws Income Tax

Phrase ‘more than ordinary profits’ referred in section 80IA(10) is different from ‘arm’s length price’ as referred u/s 92C. - AT
June 19, 2012 Case Laws Income Tax

Trading receipt - refundable contingency deposit representing sales tax collected in respect of disputed transactions during pendency of appeal before court - held as......
June 19, 2012 Case Laws Income Tax

Purchases from non-existent firms – bogus transactions in the books of accounts – Section 145 have no application to such a situation as the provision deals with cases......
June 19, 2012 Case Laws Income Tax

Assessment of income of any other person u/s 153C versus income escaping assessment u/s 147/148 - CIT(A) was fully justified in quashing the reassessment order. - AT
June 19, 2012 Case Laws Indian Laws

The donations made by the President of India cannot said to relate to personal information of the President. It cannot be said that the disclosure of the information......
June 19, 2012 Case Laws Service Tax

As individual farmers who owned tractors or lorries either in their name or the names of their family members and who transported sugar cane from collection centre to......
June 19, 2012 Case Laws Service Tax

Prior to 1-7-2010 a builder cannot be deemed to be service provider - prima facie case in favor of assessee - AT
June 19, 2012 Case Laws Service Tax

Appealable order - As there is a clear finding by the Assistant Commissioner on the question of eligibility to Cenvat credit and also a direction to reverse the credit......
June 19, 2012 Case Laws Central Excise

Reversal of the cenvat credit - removal of capital goods - when a transaction value is available, cenvat credit reversal has to be on the basis of transactional value......
June 19, 2012 Case Laws Central Excise

Cenvat Credit - By verifying the entire documents for the purpose of MODVAT credit, it amounts to opening of the entire assessment, in which case, the appellants would......
June 18, 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......
June 18, 2012 Notifications Income Tax

Exemptions - News agency - Notified news agency. - Notification
June 18, 2012 Case Laws Income Tax

Deduction u/s 80IB - Since the project was approved before 1.4.2005 and as AO allowed deduction in earlier years, there is no need for disallowing the deduction in these....
June 18, 2012 Case Laws Income Tax

When the same Assessing Officer has jurisdiction to assess the searched assessee under Section 158BC and the other assessee under Section 158BD whose undisclosed income.....
June 18, 2012 Case Laws Income Tax

Rectification contemplated under section 154 must be a rectifiable mistake. A decision on a debatable point of law could not be taken as a mistake apparent from record, - HC
June 18, 2012 Case Laws Service Tax

Difference in income shown in the balance sheet and in ST-3 returns – differential service tax demand has arisen because of different methods followed for the purpose of....
June 18, 2012 Case Laws Service Tax

Refund claim filed under Notification No. 41/2007-ST rejected - The documentation charges have been charged by the CHA of the appellant and there is no indication as to.....
June 18, 2012 Case Laws Service Tax

Rent-a-cab service - Merely because the appellant has also provided a driver in terms of the contract, who drives the vehicle, it does not mean that the contract is not.....
June 18, 2012 Case Laws Central Excise

CENVAT Credit of duty paid on products sold under combo scheme of goods manufactured - CENVAT Credit of duty paid on ceramic mugs is allowable as input credit - AT
June 18, 2012 Notifications Customs

Corrigendum of Notification No. 24/2012-Custom (ADD). - Notification
June 18, 2012 Notifications Customs

Corrigendum of Notification No. 31/2012-Custom (ADD). - Notification
June 17, 2012 Case Laws Income Tax

The order of the Assessing Officer cannot be divided into two parts with one part being made subject matter of challenge before the appellate authority and the other......
June 17, 2012 Case Laws Income Tax

Penalty u/s 271E - contravention of Section 269T - repayment by journal entries - penalty imposed u/s 271E deserves to be deleted - HC
June 17, 2012 Case Laws Income Tax

Dis-allowance u/s 14A of notional interest paid on loan taken for capital contribution in partnership firm - partnership firm - provisions of section 14A are not......
June 17, 2012 Case Laws Income Tax

Allowable deduction from salary received by MLA - section 57 do not provide for any deduction of expenditure from such salary income, etc of an MLA. - AT
June 17, 2012 Case Laws Income Tax

Investment allowance u/s 32A - job work – activity which the assessee carries on is manufacturing activity irrespective of the fact whether the grey cloth belongs to it.....
June 17, 2012 Case Laws Income Tax

Depreciation on the purchase value of abkari licence - assessee's claim for depreciation at 25% of the actual cost is not allowable because depreciation has to be......
June 17, 2012 Case Laws Service Tax

Stock Broking service - Valuation - inclusion of Misc. charges, turnover charges, Trade Guarantee Fund (TGF), Investor's Protection Fund (IPF), Stamp duty, Stock......
June 17, 2012 Case Laws Service Tax

Construction of residential complexes - joint land development agreement - agreement prior to 19-4-2006 - value of flats given to land owners - inclusion of Registration....
June 17, 2012 Case Laws Service Tax

Exemption Notification No.13/2003-ST – Product should be considered as 'processed tobacco' for the purpose of interpreting Notification No. 13/2003 and therefore they......
June 17, 2012 Case Laws Service Tax

Refund of Port service tax paid on taxable services utilised for export of goods - Once three aspects are satisfied, the officer sanctioning the refund cannot go into......
June 17, 2012 Case Laws Central Excise

Duty liability - Sale of used capital goods - . They cannot therefore be stated to be sold “as such” capital goods. They were sold as used capital goods. Hence, Rule......
June 15, 2012 Act Rules Indian Laws

While introducing negative list under Service Tax the reference to Section 66 in Section 68 was not amended in Finance Act, 2012, now this error is corrected section 68.....
June 15, 2012 Notifications Customs

Inclusion of Inland Container Depot (ICD) Tondiarpet (TNPM), Chennai in the list of ports permitted for exports and imports under Export Promotion. - Notification
June 15, 2012 Case Laws Central Excise

'Manufacture' - process for refining and minting of products of precious metals namely gold, silver and platinum as per the specifications of customers - process amounts....
June 15, 2012 Notifications Customs

Seeks to amend Notification No. 39/96-customs - Exchange rates for export goods - Amendment to Notification No. 30/96-Cus. (N.T.). - Notification
June 15, 2012 Notifications Income Tax

Exemption under Section 10(48) - Notified Foreign oil Company selling crude oil in India - Notification
June 15, 2012 Notifications Income Tax

Deduction of tax at source (TDS) on Software - Notification
June 15, 2012 Circulars DGFT

Amendment of SION E-125 under Food Product Group. - Public Notice
June 15, 2012 Case Laws Companies Law

Offense under companies act - period of limitation of six months - period of limitation for an offence starts on the date of the offence or where the date is unknown......
June 15, 2012 Case Laws Income Tax

Loan Processing fees - whether considered as interest for purpose of Section 2(28A) and 194A - assessee was obliged to deduct tax at source which it had not done so.......
June 15, 2012 Case Laws Service Tax

Rebate claim - notification No. 12/2005 ST - was not filed - even though non filing of declaration is only procedural, rebate will not be admissible. - AT
June 15, 2012 Case Laws Service Tax

Demand of service tax - construction of petrol bunks - claim of the appellant is that they were under bona fide belief that their activities did not fall under......
June 15, 2012 Case Laws Central Excise

CENVAT Credit on PVC crates used for transporting aerated water in bottles - circumstances the PVC crates being used as inputs/capital goods in the manufacture of......
June 15, 2012 Case Laws Central Excise

Bifurcation of Freight paid in respect of domestic clearances and export clearances for CENVAT credit - it makes no difference for allowing Cenvat credit whether the......

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