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Highlights / Annotations / Catch Notes For June of 2012

Home Highlights June June 2012 Year 2012

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Showing 201 to 250 of 328 Records

June 15, 2012 Case Laws Income Tax

DTAA between India and USA - Royalty income - irrespective of the system of accounting, royalties are taxable on cash basis. - AT
June 15, 2012 Case Laws Income Tax

Registration u/s 12A and 80-G - denial on ground that there was extravagance of expenses - there is no ban or embargo whether conference can be held in five star hotel or not. - AT
June 15, 2012 Case Laws Central Excise

As per Section 37C(1)(a), it was mandatory to serve a copy of the order of Commissioner (Appeals) by registered post with acknowledgment due to the assessee. - delivery.....
June 14, 2012 Circulars Customs

Procedure followed for import of Indian vessels and filing of Import General Manifest, Bill of Entry – regarding. - Circular
June 14, 2012 None Indian Laws

Govt hikes paddy MSP by 16pc; pulses, oilseeds by up to 37pc
June 14, 2012 None Indian Laws

India's May exports declined by 4.16 per cent to USD 25.68 billion.
June 14, 2012 None Indian Laws

Under RTI Act, every citizen is entitled to know the donations given by the President of India. – Delhi HC
June 14, 2012 Case Laws Income Tax

DTAA between India and Japan - Whether Liasion Office constitutes its Permanent Establishment - LO cannot be taken to be a PE unless its activities exceed the permitted.....
June 14, 2012 Case Laws Income Tax

Principle of Mutuality - Co-operative Housing Society, deriving income for hiring of hall, catering services, commission etc - dis-allowance of expenses on ground that......
June 14, 2012 Case Laws Income Tax

Income taxable under section 28(iv) – amalgamation - treatment of sum transferred by the assessee to its General Reserve - not in the nature of any benefit or perquisite....
June 14, 2012 Case Laws Income Tax

Revenue or capital expenditure - "demolition charges" and the "repairing charges", were held to be admissible to the assessee.- HC
June 14, 2012 Case Laws Income Tax

Purchases from sister concern - applicability of section 40(A)(2)(a) of the Act - The AO has not been able to bring any material on record to show as to how and in what.....
June 14, 2012 Case Laws Service Tax

Business Auxiliary Services - business of toll collection - if NHAI engages somebody else to collect toll charges on its behalf and pays them remuneration, the service......
June 14, 2012 Case Laws Service Tax

Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against.....
June 14, 2012 Case Laws Central Excise

Default in payment of duty - Rule 8 (3A) of C.E. Rules, 2002 - The major consequence is that such goods would have been liable to seizure and confiscation under Rule 25....
June 13, 2012 Circulars Income Tax

Supplementary Memorandum Explaining the Official Amendments Moved in the Finance Bill, 2012 AS REFLECTED IN THE FINANCE ACT, 2012. - Circular
June 13, 2012 Circulars Customs

Review of Risk Management System (RMS) – regarding. - Circular
June 13, 2012 Notifications Customs

Amends Notification 12/2012 – Customs - Prescribes effective rate of duty on import of goods. - Notification
June 13, 2012 Case Laws Income Tax

Income - accrual - interest on sick advances - NPA - The apprehension or the situation foreseen by the assessee has been vindicated by the subsequent developments i.e.......
June 13, 2012 Case Laws Income Tax

Commission to Managing Director holding 39.9% of shareholding - Distribution of dividends is one component. It does not give the meaning that if an assessee failed to......
June 13, 2012 Case Laws Income Tax

Validity of notice u/s 148 – When the particular direction/liberty has been quashed by the Tribunal such a direction no longer survives. no provision in law to take......
June 13, 2012 Case Laws Income Tax

Capital vs revenue expenditure - by putting the neon signs and glow signs, no asset of permanent nature is created. Simply because self-life of such neon signs is more,.....
June 13, 2012 Case Laws Service Tax

If RBI were to undertake the activity there would have been no question of levy of service tax. Therefore, we hold that the benefit of exemption available to RBI would......
June 13, 2012 Case Laws Central Excise

For invoking the provisions of Section 11D, two conditions have to be fulfilled viz. the person should be liable to pay the duty under Central Excise Act and the duty......
June 13, 2012 Case Laws Central Excise

Imported goods are not excisable goods, hence amount collected in the name of excise duty is not payable u/s 11D - AT
June 12, 2012 Circulars Customs

Classification of Rail Cum Road Vehicle - regarding. - Circular
June 12, 2012 Circulars LLP

Extension of time in Filing of annual return by Limited Liability Partnerships (LLPs) - Circular
June 12, 2012 Case Laws Income Tax

Applicability of AS-7 to Developer - Since the assessee can be termed as a contractor as also a developer, therefore the Revenue can be recognized in terms of AS-9 and not As-7. - AT
June 12, 2012 Case Laws Income Tax

Registration u/s 12A - advancement of animal welfare directed towards prevention or suppression of cruelty to animals or prevention or relief of suffering by animals are....
June 12, 2012 Case Laws Income Tax

Deduction u/s 54B - denial - sale of agricultural land standing in assesee's name - purchases of land in name of son and daughter-in-law - disallowed the exemption u/s 54B - HC
June 12, 2012 Case Laws Income Tax

Deemed dividend - Whether loans obtained by the assessee from its subsidiaries were in the nature of deemed dividends as per section 2(22)(e) - they cannot be treated as....
June 12, 2012 Case Laws Income Tax

TDS under Section 194-I or 194C - 'work' u/s 194C - where two interpretations are possible, the one which is favourable to the assessee should be adopted. - HC
June 12, 2012 Case Laws Income Tax

If satisfaction is not recorded by the Assessing Officer for transferring the file under Section 158BD, the assessment made under Section 158BC is invalid. appeal filed.....
June 12, 2012 Case Laws Income Tax

Deduction claimed u/s 54F of the Income Tax Act – long term capital gain – purchase of new property jointly in the names of the assessee and his wife - assessee is......
June 12, 2012 Case Laws Income Tax

Capital vs revenue expenditure – Following the matching concept, the materiality concept and Accounting Standard AS 26 in the assessee's case before us, the amount of Rs....
June 12, 2012 Case Laws Service Tax

Refund claim - SEZ unit - copies of invoices and proof of payments submitted. - refund can not be denied on the ground that original copies not submitted - AT
June 12, 2012 Case Laws Central Excise

Cenvat credit - service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service - AT
June 12, 2012 Case Laws Central Excise

Deemed export - supply to mega power project - sub contractor - International Competitive Bidding (ICB) – denial of benefit of Notification no. 6/2006-CE dated......
June 11, 2012 Case Laws Income Tax

'Work' under Section 194C - TDS on work contract - In a case where three separate agreements entered into and one such agreement is agreement for supply of material and.....
June 11, 2012 Case Laws Income Tax

Whether the consideration paid for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' - held yes - HC
June 11, 2012 Case Laws Customs

Import of goods - Bagging charges - The charges incurred by the respondents for bagging fertilizers could not be included in the assessable value as the goods have......
June 11, 2012 Case Laws Service Tax

Refund claims in respect of Service Tax - Both terminal handing and REPO charges paid to Port authorities are to be treated as a port service, hence appellants are......
June 11, 2012 Case Laws Service Tax

Business Auxiliary Service - appellant received commission from Jaipur Golden Transport Company – demand of service tax confirmed - AT
June 11, 2012 Case Laws Service Tax

Construction of towers - Admittedly, no construction can be effected without first clearing land from unwanted material and preparing the same for construction. - prima.....
June 9, 2012 Circulars FEMA

Money Transfer Service Scheme. - Circular
June 9, 2012 Notifications DGFT

Amendment in policy for export of Skimmed Milk Powders. - Notification
June 9, 2012 Circulars DGFT

Amendments in the Vishesh Krishi and Gram Udyog Yojana (VKGUY) of Chapter 3 of Foreign Trade Policy 2009-14 - Appendix 37A of Handbook of Procedure (Vol. I). - Public Notice
June 9, 2012 Case Laws Companies Law

RTI - a citizen cannot by-pass the procedure, and avoid paying the charges prescribed for accessing the information placed in the public domain, by resort to provisions.....
June 9, 2012 Case Laws Income Tax

DTAC between India and Singapore - permanent establishment - When a business cannot be carried on exclusively in so far as it relates to customers in India without......
June 9, 2012 Case Laws Income Tax

DTAA between India and France - Contract the Consortium of which the applicant is a member, cannot be split - income from is taxable as a whole both under both......

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