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Highlights / Annotations / Catch Notes For June

Home Highlights June

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Showing 6201 to 6250 of 6336 Records

1 ....121 122 123 124125126 127

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......
June 9, 2012 Case Laws Income Tax

Disallow the benefits of section 40A(3),(3A) - fragmented payments made in a day more than Rs. 20,000 – in the year 2009, the Parliament had amended the provision and......
June 9, 2012 Case Laws Income Tax

Reassessment - all the provisions of the income-tax that is applicable to the regular assessments that is subsequent to section 139 including that laid down by 144 has......
June 9, 2012 Case Laws Income Tax

Whether ITAT is legally correct in holding that each item below Rs.5000/- is a self unit and, therefore, the depreciation @ 100% is allowable in place of 25%, ignoring......
June 9, 2012 Case Laws Service Tax

Commission received from an up country person - receipt in foreign exchange on 28.05.2004 - up to July 2004, any amount received, which is as a commission either in......
June 9, 2012 Case Laws Service Tax

Taxability of commission received from the Print Media under the head business auxiliary services - Decided in favour of assessee. - AT
June 9, 2012 Case Laws Service Tax

Refund claim rejected on ground of unjust enrichment - Practising chartered account - amount was not collected from the customers. - appellant is eligible for the refund claimed - AT
June 9, 2012 Case Laws Service Tax

Gross value of taxable services - CHA service - Reimbursement of expenses - When detailed adjudication order is challenged before the Tribunal wherein every receipt and.....
June 9, 2012 Case Laws Central Excise

ATF loaded in international flights, may qualify as exports. - AT
June 9, 2012 Case Laws Central Excise

Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT
June 9, 2012 Case Laws Central Excise

Circulars issued by the CBEC are binding on the department and the department is precluded from challenging the correctness of the circulars even on the basis that the......
June 8, 2012 News Indian Laws

Exchange Rates Relating to Imported and Export Goods Notified.
June 8, 2012 Case Laws Income Tax

Non deduction of TDS - Assessee in default - Technical service - Circular No. 715 dated 8.8.1995 - the services provided by security personal under a contract with the......
June 8, 2012 Case Laws Income Tax

Capital gains - Conversion of partnership firm into company - exemption - conversion of balance in capital account of a partner into loan - transfer - Section 47A r.w.s.....
June 8, 2012 Case Laws Service Tax

Refund claims of service tax on specified taxable services used for exports of goods made in the quarter Mar-Jun 08 could be filed till 31st Dec 08 - AT
June 8, 2012 Case Laws Service Tax

Works Contract Service - Turnkey Contract - What matters is the fact that the contracts were executed by the appellants and payments received by them after 01/06/2007......
June 8, 2012 Case Laws Service Tax

Short payment / delayed payment of service tax - The clerical errors which crept in a few months has resulted in a short-payment - Penalty waived - AT
June 8, 2012 Notifications Customs

Seeks to levy provisional anti-dumping duty on import of Plain Gypsum Plaster Boards of all thicknesses and dimensions, originating in or exported from China......
June 8, 2012 Notifications Companies Law

Form DIN 1 amended. - Notification

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