Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For June of 2012

Home Highlights June June 2012 Year 2012

Filter:

Showing 51 to 100 of 328 Records

123 4 5 6........ 7

June 27, 2012 Circulars DGFT

Amendments in the Vishesh Krishi and Gram Udyog Yojana (VKGUY) and Focus Product Scheme (FPS) of Chapter 3 of Foreign Trade Policy 2009-14 - Appendix 37A and Appendix......
June 27, 2012 Case Laws Income Tax

Income form sale of land - Business Income or Capital gains - assessee, engaged in the business of real estate, constructing flats, sale of land - considered as income......
June 27, 2012 Case Laws Income Tax

Deduction u/s 10A - STPI undertaking - a mere organizational change was not a ground for the AO to hold that the assessee was not entitled for deduction u/s. 10A within.....
June 27, 2012 Case Laws Income Tax

Interest u/s.244A - self assessment tax paid u/s.140A should also be taken into consideration while determining the interest u/s.244A. - AT
June 27, 2012 Case Laws Income Tax

Penalty under section 271(1)(c) - penalty immunity - if income has not been declared before the expiry of time under sub-section (1) of section 139, then immunity is not....
June 27, 2012 Case Laws Income Tax

Royalty payment - in the nature of expenditure incurred for carrying on business with available know-how - revenue expenditure - HC
June 27, 2012 Case Laws Income Tax

TDS – credit of tax - the assessees are entitled to credit of tax based on the very same TDS certificates in the year in respect of which the subject-matter of deduction....
June 27, 2012 Case Laws Income Tax

Rejection of books of accounts - estimation of deduction u/s 10A - there is undisputed and excess mistakes in the accounts. - AO has rightly rejected the books as per......
June 27, 2012 Case Laws Income Tax

Levy on interest u/s 234B, 234C on arrears of tax payable due to retrospective amendment - amendment to Section 115JB of the Act - not liable to pay interest on the......
June 27, 2012 Case Laws Income Tax

Illegal payment – commission paid to private doctors for referring patients for diagnosis could not be allowed as a business expenditure. - HC
June 27, 2012 Case Laws Service Tax

Club or Association Services - in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form......
June 27, 2012 Case Laws Service Tax

CENVAT credit - Rule 6 - Even if sub-rule (3) prescribes a limit of 20% for availment of service tax credit, sub-rule (5) provides for whole of the service tax credit in....
June 27, 2012 Case Laws Central Excise

Extended period of limitation – once the facts necessary to permit the department extended period of limitation are established on record, thereafter, the question of......
June 26, 2012 News Indian Laws

ATTENTION: All DIRECTORS of ANY COMPANY Updating of Income Tax PAN details in MCA21 DIN DATA
June 26, 2012 Case Laws VAT and Sales Tax

Delhi Value Added Tax Act, 2004 -in case multi functional machine is a duplicator or a photocopying machine, which incidentally can be used as a printer or a scanner etc....
June 26, 2012 Case Laws Income Tax

Exemption u/s 11 - Violation u/s 13(1)(c) - amount withdrawn from the assessee-Trust and held by one of the trustees for two days - It will not be reasonable to take a......
June 26, 2012 Case Laws Income Tax

Payment made for surrender of tenancy rights - deduction allowed u/s 37(1) - AT
June 26, 2012 Case Laws Income Tax

Gains arising on sale of Agricultural land – Assessee might not have paid agricultural income-tax but is paying land revenue and village records clearly showed the land.....
June 26, 2012 Case Laws Income Tax

Disallowance u/s 40A(3)- trade creditors outstanding - amounts paid otherwise than by a/c. payee cheques or drafts - provisions for different assessment year analyzed - AT
June 26, 2012 Case Laws Service Tax

As the applicant is engaged in the construction of flats for Indian Army and WBPDCL and the residential complex are for the personal use of the army and WBPDCL - in......
June 26, 2012 Case Laws Service Tax

Earthwork and excavation for making civil foundation for windmill towers - works undertaken by the appellant were preparatory to erection, commissioning and installation....
June 26, 2012 Case Laws Central Excise

SSI exemption - there is no bar to availing SSI exemption if the unit is using a trade mark belonging to the foreign firm so long as the said unit is exclusive owner of.....
June 26, 2012 Case Laws Central Excise

SSI Exemption - brand name - as there are various decisions of Tribunal and Apex court against revenue, merely because, the Apex Court subsequently in the case of Grasim....
June 26, 2012 Case Laws Central Excise

Recovery of deemed Cenvat Credit availed through fraudulent bills - penalty under Rule 27 imposed - liability of bank - no penalty can be imposed on the banking company - AT
June 25, 2012 Notifications Customs

Seeks to amend Notifications 100/2009-Cus, 101/2009-Cus, 102/2009-Cus and 103/2009-Cus all dt.11-09-2009 and 104/2009-Cus dt.14-09-2009 - Notification
June 25, 2012 Circulars Companies Law

Imposing fees on certain e-forms filed with ROC, RD or MCA(HQ) under MCA-21 where at present no fee is prescribed. - Circular
June 25, 2012 Circulars FEMA

Foreign investment in India by SEBI registered FIIs in Government securities and SEBI registered FIIs and QFIs in infrastructure debt - Circular
June 25, 2012 Circulars FEMA

External Commercial Borrowings (ECB) – Repayment of Rupee loans - Circular
June 25, 2012 Circulars Income Tax

Income-tax authorities - Instructions to subordinate authorities - Order extending due date for filing Form 49C for F.Y. 2011-12 - Order-Instruction
June 25, 2012 Circulars Income Tax

Income-tax authorities - Instructions to subordinate authorities - Authorization of AOs in certain cases to rectify/reconcile disputed arrear demand - Circular
June 25, 2012 Circulars Service Tax

Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice
June 25, 2012 Notifications Companies Law

The Limited Liability Partnership (Amendment) Rules, 2012 - Notification
June 25, 2012 Notifications Income Tax

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries -....
June 25, 2012 News Indian Laws

STEP CLOSER TO THE GOODS AND SERVICE TAX (GST)
June 25, 2012 News Indian Laws

Adjustment of excess service tax paid for the discharge of service tax liability for the subsequent period
June 25, 2012 Case Laws Income Tax

Dis-allowance u/s 40(a)(ia) - TDS u/s 194C - Until and unless risk and responsibility of the contract undertaken by the assessee is shifted to the sub-contractors, it......
June 25, 2012 Case Laws Income Tax

Entitlement under Rule 7A of ITR for deduction of expenditure incurred on replantation of rubber - Expenditure incurred for planting and development of the plantation up....
June 25, 2012 Case Laws Income Tax

Adding back of interest waiver to the book profit u/s. 115JB - CIT invoked the provisions of section 263 - the Assessing Officer having computed the income of the......
June 25, 2012 Case Laws Income Tax

Cash credit - addition u/s 68 - gift - deleting the addition only on the legal grounds without appreciating the facts on record does not bring proper result. - AT
June 25, 2012 Case Laws Income Tax

Revision u/s 263 - Unexplained cash credit under section 68 / 69 of the Act – CIT cannot replace his own opinion and substitute with that of the Assessing Officer. He......
June 25, 2012 Case Laws Income Tax

MAT - creation of the revaluation reserve account being referable to the balance-sheet assets portion and not by way of appropriation to the profit and loss account, the....
June 25, 2012 Case Laws Income Tax

Whether Tribunal was right in holding that earlier year's bonus is to be deducted from the book profit under section 115J - held no - HC
June 25, 2012 Case Laws Customs

CVD demand on the imported goods based on MRP as the goods were imported in 20 kg packing having no MRP declared on the imported package - The appellants affixed the......
June 25, 2012 Case Laws Service Tax

Whether a co-operative bank can be held to be liable for service tax in respect of providing banking and other financial services as covered by the expression "or any......
June 25, 2012 Case Laws Service Tax

Adjustment of excess service tax paid for the discharge of service tax liability for the subsequent period allowed - AT
June 25, 2012 Case Laws Central Excise

Recovery of duty from a successor in business - legal heirs of a deceased assessee - the legislature has consciously kept away the legal heirs from answering to......
June 24, 2012 Case Laws Income Tax

Contract to maintain operation theatre and surgical equipments, RO system, CT Scan Machine, MRI machine, Lift, Sterlisation and Medical equipments - TDS under Section 194C or 194J - AT
June 24, 2012 Case Laws Income Tax

Keyman Insurance Policy - premium paid for the partners - The premium paid on the Keyman Insurance Policy is allowed as business expenditure - HC
June 24, 2012 Case Laws Income Tax

Partnership firm or AOP - original partnership deed was not with the assessee but was filed before the Registrar of Companies. Before the Assessing Officer a typed copy.....
June 24, 2012 Case Laws Service Tax

Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay......

123 4 5 6........ 7

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

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

H: Goods matched documents like e-way bill and invoices; detention order ...

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

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

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

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

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...