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Highlights / Annotations / Catch Notes For July

Home Highlights July

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Showing 6151 to 6200 of 6408 Records

1 ....120 121 122 123124125 126 127 128........ 129

July 19, 2012 Case Laws Income Tax

Addition on account of sundry creditors - deemed income u/s 41(1) - no change in the outstanding balance in AY 2007-08 and 2008-09 - letters issued u/s 133(6) were......
July 18, 2012 Case Laws Central Excise

Entitlement to refund claim - difference in rate at which excise duty was paid at the time of clearance and the rate on which the goods were sold from depot - AT
July 18, 2012 Case Laws Central Excise

Condonation of delay of 1035 days - the contention is that they were not aware of the liability and it has prevented them in not filing the appeal is not correct - AT
July 18, 2012 Case Laws Central Excise

Calculation of assessable value of the job work goods - invoice of SAIL cannot be included in the landed cost of the inputs/raw materials for the reason that the said......
July 18, 2012 Case Laws Service Tax

Inclusion of reimbursed amounts in the value of services - advertisements for procurement of materials required for executing the project, clearing & forwarding of such.....
July 18, 2012 Case Laws Income Tax

Depreciation on roads - at 10% as building or 25% as plant and machinery - building includes road - AT
July 18, 2012 Case Laws Income Tax

Addition on account of surrender of income - set off the surrendered income against business losses – allowed as per provisions of section 71 & 72 - AT
July 18, 2012 Case Laws Income Tax

Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT
July 18, 2012 Case Laws Income Tax

Interest on 'amount of refund' u/s 244 versus Interest on 'any tax' u/s 244A - AT
July 18, 2012 Case Laws Income Tax

Agricultural income - Addition on account of income from sale of coconuts - assessee is a small time farmer. - 50% income from sale of coconut is directed to be......
July 18, 2012 Circulars FEMA

Exchange Earner's Foreign Currency (EEFC) Account . - Circular
July 18, 2012 Notifications Customs

Appoints the Joint Commissioner or Additional Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad, Maharashtra, to act as a common......
July 18, 2012 Notifications Customs

Appoints the Joint Commissioner or Additional Commissioner of Customs (Port), Custom House, 15/1, Strand Road, Kolkata, to act as a common adjudicating authority. - Notification
July 18, 2012 Notifications Customs

Amends in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 62/1994-Customs (N. T.) dated the 21st November, 1994. - Notification
July 18, 2012 Case Laws Income Tax

Exemption u/s 54F - merging of 4 flats originally planed into one unit - exemption allowed - AT
July 18, 2012 Case Laws Income Tax

Denial of the benefit claimed u/s 54 EC - exemption under section 54 EC is available even when the part of capital gain is invested in specified long-term asset - AT
July 17, 2012 Notifications Customs

Seeks to impose definitive antidumping duty on the imports of ‘Grinding media Balls’ (excluding Forged Grinding Media Balls), originating in, or exported from Thailand......
July 17, 2012 Circulars FEMA

Scheme for Investment by Qualified Foreign Investors (QFIs) in Indian corporate debt securities. - Circular
July 17, 2012 Case Laws Central Excise

Denial of SSI benefit - cakes and pastries supplied to customers under the brand name assigned by the other brand name owner - SSI benefit cannot be denied - AT
July 17, 2012 Case Laws Service Tax

Applicable rate of service tax – rate of service tax chargeable is the rate in force on the date of rendering service and not the rate in force on the date receipt of payment - AT
July 17, 2012 Case Laws Income Tax

Treatment of sales tax subsidy - the intention is not to increase the viability of the eligible units but to promote development of further industry and infrastructure......
July 17, 2012 Case Laws Income Tax

Income received or deemed to be received or accrued or arose or deemed to be accrued or arose in India - Income by way of brokerage and commission - assessee maintains a....
July 17, 2012 Case Laws Income Tax

DTAA between India and Sri Lanka - The capital gains arising on account of transfer of share in Sri Lanka would not exigible to tax in India in the given circumstances - AT
July 17, 2012 Case Laws Income Tax

Surplus of shares transactions - long term capital gains or business profits - mere volume of transactions transacted by the assessee would not alter the nature of transaction - AT
July 17, 2012 Case Laws Income Tax

Disallowance depreciation on car - There could be no disallowance u/s. 38(2) of the Act in respect of the depreciation on motor car, a tangible asset, covered u/s......
July 17, 2012 Case Laws Income Tax

Exemption under section 2(14) of the Act - Mere fact that the land in question was agricultural land cannot be a ground to claim for exemption under section 2(14) of the....
July 17, 2012 Case Laws Income Tax

Addition under section 68 of the Act - set off of addition - lower authorities should have considered these balances in creditors accounts as income under section 41 and....
July 16, 2012 Case Laws Service Tax

Refund claim - wrong deposit of service tax - It is well settled law that the authorities working under Central Excise Act are bound by the provisions of the Act and......
July 16, 2012 Case Laws Service Tax

Eligibility of the respondent for availment of cenvat credit of the duty paid on the Air Compressors purchased by them and received in the factory premises on 05.05.2005 - AT
July 16, 2012 Case Laws Service Tax

Refund claim - service tax paid on the input services - Courier Services and Transportation services utilised by the appellant for export of the goods - AT
July 16, 2012 Case Laws Service Tax

Non eligibility for cenvat credit on the input services for the period prior to the registration - AT
July 16, 2012 Case Laws Income Tax

Transfer - development agreement - Starting words of s. 53A of the Transfer of Property Act are "where any person contracts" which means just the existence of a contract....
July 16, 2012 Case Laws Income Tax

Quashing the initiating proceedings u/s. 147 - no basis for the Assessing Officers to form a belief that income has escaped assessment - HC
July 16, 2012 Case Laws Income Tax

TDS - applicability of section 194C or 194-I? - when the contract agreement is read clause-by-clause, it becomes abundantly clear that there is no transfer of the right.....
July 16, 2012 Case Laws Income Tax

Amendment to section 2(15) is applicable only to the fourth limb of the definition i.e. ‘advancement of any other object of general public utility’ and not to other......
July 16, 2012 Case Laws Income Tax

Disallowance u/s 14A by invoking Rule-8D - disallowance cannot be made in case where the assessee is having sufficient interest free funds - AT
July 16, 2012 Case Laws Income Tax

Donations received as a corpus funds - the gift deed alone is not to be looked into - it was a corpus donation at the end of donor and it is not a taxable income in the....
July 16, 2012 Case Laws Income Tax

Challenge the assessment ex–parte u/s 144 - Valid notice containing the address of the assessee, was issued by speed post to it on 16.8.2008 and the normal presumption......
July 16, 2012 Notifications Income Tax

Double taxation Agreement - Agreement between the Government of the Republic of India and the Government of Jersey for the Exchange of Information and Assistance in......
July 16, 2012 Notifications Customs

Corrigendum to Office Order F.No.437/59/2010-Cus.IV dated 23rd November, 2010 - Notification
July 16, 2012 Circulars FEMA

Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR - Circular
July 14, 2012 Articles Indian Laws

SEIZURE OF GOODS – SOME ISSUES. - Article
July 14, 2012 Case Laws Service Tax

Valuation of taxable service - services relating to maintaining and operating the equipments - the electricity supplied free of cost by the customers to the assessee......
July 14, 2012 Case Laws Income Tax

Addition made on account of bogus purchases - there cannot be a direct nexus between purchases and sales - in favour of assessee. - AT
July 14, 2012 Case Laws Income Tax

Addition made on account of non realization of ‘Provision for surcharge’- such amount of surcharge cannot be held to be taxable as it is not the real income of the......
July 14, 2012 Case Laws Income Tax

Capital gain from sale of flats - short term or long term - computation of period of holding - The assessee had sold the flats and not its rights to acquire the flat......
July 14, 2012 Case Laws Income Tax

Decline of claim of deduction u/s 36(1)(viia) of the Act with reference to the advance made by rural branches - Assessing Officer to recompute the amount of deduction......
July 13, 2012 Case Laws Central Excise

Re-warehousing - respondents removed the goods against CT-3 under ARE3s, however they failed to produce the re-warehousing certificates in respect of such goods - The......
July 13, 2012 Case Laws Service Tax

Construction services - in the absence of relationship of service provider and service recipient , the question of providing taxable service to any person by any other......
July 13, 2012 Case Laws Service Tax

Denial of CENVAT Credit - renting of immovable property - without utilizing the service like tours and travel agent services, security service, air ticket booking......

1 ....120 121 122 123124125 126 127 128........ 129

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