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Highlights / Annotations / Catch Notes For June of 2012

Home Highlights June June 2012 Year 2012

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Showing 301 to 328 of 328 Records

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June 4, 2012 Case Laws Income Tax

Transfer pricing - arm's length price - Selection of comparable - Other enterprises have claimed depreciation at much lower amounts. Size of the assets besides the age......
June 4, 2012 Case Laws Income Tax

Capital expenditure vs Revenue expenditure - any expenditure on replacement or repairs to plant and machinery which does not bring into existence any enduring or......
June 4, 2012 Case Laws Income Tax

Additional provision for warranty Claim - Tribunal allowed normal warranty, extended warranty, however denied additional provision for warranty on domestic sales claimed....
June 4, 2012 Case Laws Income Tax

Whether the assets received by the assessee at the time of partition are capital assets or stock-in-trade. - properties where held by the family as stock in trade -......
June 4, 2012 Case Laws Customs

Rejection of application for renewal of license - Whether the appeal against the order of Commissioner of Customs for rejection under Regulation (11) of CHA 2004 would......
June 4, 2012 Case Laws Service Tax

GTA service - denial of cenvat credit on the ground that TR-6 challan is not proper document to avail cenvat credit and cenvat credit is not admissible on outward goods.....
June 3, 2012 Case Laws Companies Law

Mere fact that the website of the ROC indicates that stamp duty shall be 0.5 per cent of amount on increase in the authorized share capital does not lend a legal basis......
June 3, 2012 Case Laws Income Tax

Capital assets vs personal effects - antique or decorative items and collectors items, cannot be classified as personal effects - AT
June 3, 2012 Case Laws Income Tax

Deduction u/s 80IC - denial u/s 80AC on ground of delay in filing return - When the substantial question of justice involved technicalities should be ignored. Claim of......
June 3, 2012 Case Laws Income Tax

Legality of revision of order of Tribunal u/s 254 on ground of retrospective overruling - Judicial decision acts retrospectively. Judges do not make law they only......
June 3, 2012 Case Laws Income Tax

Speculation business - The words "carried on" stated in Section 73 mean actual carrying of the activity and it has to be read in context of what actually was done by the....
June 3, 2012 Case Laws Income Tax

Dis-allowance u/s 43B - entry tax, welfare cess, Provident fund, Interest to public institutions - expenditure dis-allowed for want of proof that taxes have been paid......
June 3, 2012 Case Laws Income Tax

Deduction - no income or receipt was shown - In case the assessee incurs expenditure to buy and utilize space segment on a satellite for providing the qualifying......
June 3, 2012 Case Laws Income Tax

Income from House Property - In case the property is not let out at all during the previous year, no vacancy allowance can be given u/s 23(1)(c). - AT
June 3, 2012 Case Laws Income Tax

Unexplained cash credits - addition made u/s 68 of cash credits, related to the earlier previous year - The phrase "previous year" is very relevant. - HC
June 3, 2012 Case Laws Service Tax

Delayed payment of service tax - provisions of sub-section (3) of Section 73 is clearly attracted in the facts of the case and issuance of a show-cause notice for demand....
June 3, 2012 Case Laws Service Tax

Service tax credit taken on commission agent services - If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to....
June 3, 2012 Case Laws Central Excise

SSI Exemption - Simultaneous availment of benefit of Notification No.8/99-CE, dt.28.2.99 and Notification No.10/99-CE, dt.28.2.99, on the clearances of excisable goods i....
June 3, 2012 Case Laws Central Excise

Extended period of limitation – Revenue neutrality - Demand set aside - AT
June 3, 2012 Case Laws Companies Law

Whether scheme of section 22 and section 22A empowers BIFR to take all such measures which, in opinion of Board, are necessary to bring company out of its sickness and......
June 3, 2012 Case Laws Income Tax

Mere receipt of notice u/s 142 calling for information but not furnishing information in response to the notice, cannot be said to have 'co-operated in any inquiry -......
June 3, 2012 Case Laws Income Tax

Valid service of notice u/s 143(2) - notice u/s 143(2) send to assessee at the address(given by assessee while applying for PAN), other than that given in the return of.....
June 3, 2012 Case Laws Income Tax

Dependent Agent - Permanent Establishment - On facts it cannot be said that the Indian Representative has “habitually exercises” authority to conclude contracts. -......
June 3, 2012 Case Laws Income Tax

Expenditure on Scientific Research - deduction u/s 35(2AB) - The term "in-house" means, in the present context, that by utilizing the staff of an organization or by......
June 3, 2012 Case Laws Service Tax

If the assessee reverse the credit taken on inputs which has gone into the manufacture of the exempted final products, in that case the assessee is not required to......
June 1, 2012 Notifications DGFT

Exemption for export of pulses to the Republic of Maldives. - Notification
June 1, 2012 Circulars FEMA

Overseas Direct Investments by Indian Party- Online Reporting of Overseas Direct Investment in Form ODI. - Circular
June 1, 2012 Circulars DGFT

File applications for 9 SEZ port codes - reg. - Circular

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F: GST on Solar Plant

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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

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

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

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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...

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