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Highlights / Annotations / Catch Notes For August of 2012

Home Highlights August August 2012 Year 2012

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Showing 1 to 50 of 438 Records

12 3 4 5........ 9

August 31, 2012 Case Laws Central Excise SC

Authority Uses Best Judgment Method for Central Excise Valuation, Relies on Cost Accountant Report, Decision Favors Revenue.
August 31, 2012 Case Laws Central Excise AAR

Online platforms selling goods aren't manufacturing activities but must pay service tax, says Authority for Advance Rulings.
August 31, 2012 Case Laws Central Excise HC

High Court Dismisses Appeal After Committee of Commissioners Highlights Need for Detailed Note Sheet Documentation.
August 31, 2012 Case Laws Central Excise SC

Supreme Court Highlights Lack of Provision Empowering Board to Direct Authorities in Central Excise Disputes Resolution.
August 31, 2012 Case Laws Service Tax AT

Second Photocopy of Order Doesn't Reset Appeal Limitation Period; Only Initial Receipt Counts for Timeline.
August 31, 2012 Case Laws Service Tax AT

Association Services for Effluent or Solid Waste Treatment Facilities Exempt from Service Tax Under Relevant Provisions.
August 31, 2012 Case Laws Service Tax AT

Pre-deposit met by debiting Cenvat Credit Account deemed sufficient for appellants' action under compliance rules.
August 31, 2012 Case Laws Service Tax AT

Real Estate Developers Not Providing a Taxable Service Before July 1, 2010, for Service Tax Purposes.
August 31, 2012 Case Laws Customs HC

Advance License Holders Can Use Job Workers for Processing Raw Materials, Revenue Cannot Object.
August 31, 2012 Case Laws Income Tax HC

High Court Rules No Need to Classify Cases Under Explanation 5 of Section 271(1)(c) for Additional Income Disclosure.
August 31, 2012 Case Laws Income Tax HC

High Court Rules Share Subdivision Costs as Revenue Expenditure, Not Capital; Part of Regular Operational Expenses.
August 31, 2012 Case Laws Income Tax HC

Court Upholds Assessee's Section 80IA Relief Claim: Dyes and Materials for Job Workers Qualify for Criteria.
August 31, 2012 Case Laws Income Tax AT

Section 50C(1) Terms "Adopted," "Assessed," and "Assessable" Refer to "Value," Not "Transfer"; Assessment Deadline Critical.
August 31, 2012 Case Laws Income Tax HC

Court Rules Revenue Can't Challenge Share Sale Price or Dispute Taxpayer's Reported Loss as Not Genuine.
August 31, 2012 Case Laws Income Tax AT

Section 80IB Deduction Valid Even if Product Used as Raw Material by Sister Concern.
August 31, 2012 Case Laws Income Tax AT

Interest-Free Loan Notional Interest Not Taxable Income Under Current Tax Law.
August 31, 2012 Case Laws Income Tax AT

Interest Payments to Trustees Allowed: Trustees Not AOP Members u/s 40(ba) of Income Tax Act.
August 31, 2012 Case Laws Income Tax AT

Income Must Be Reported by Earner in Their Own Tax Return, Even if Declared by Another Person.
August 31, 2012 Case Laws Income Tax AT

Assessing Officer Validly Rejects Defective Accounts, Estimates Profit u/s 145(3) of Income Tax Act.
August 31, 2012 Case Laws Income Tax AT

Understanding Capital vs. Revenue Expenditure in Tax: Commercial Rights and Enduring Benefits Analyzed with Case Laws.
August 31, 2012 Case Laws Income Tax AT

Monument preservation for war heroes is a charitable purpose under amended Income Tax Act, section 2(15), granting tax benefits.
August 31, 2012 Case Laws Income Tax HC

Court's Role in Reopening Assessment: Determine Prima Facie Material, Not Sufficiency or Correctness of Evidence.
August 31, 2012 Case Laws VAT and Sales Tax HC

Court Rules Coal in Sponge Iron Production as Raw Material, Not Fuel, Affecting Tax Set-Off Eligibility.
August 31, 2012 Circulars Companies Law

India Forms Committee to Simplify Business Regulations, Boost Economic Growth, and Attract Investments by Easing Compliance Processes.
August 30, 2012 Case Laws Central Excise HC

Court Rules Reversed Credit Entry Equals No Credit Taken; No Interest on Delayed Duty Payment if No Duty Owed.
August 30, 2012 Case Laws Service Tax HC

Court Rules Interest Due on Late Service Tax Payments Even If Tax Was Not Initially Applicable.
August 30, 2012 Case Laws Service Tax AT

Completion and finishing services ineligible for benefits under Notification No. 1/2006-S.T. or 12/2003, despite VAT payment.
August 30, 2012 Case Laws Income Tax AAR

Overseas Subcontracting Payments Exempt from Tax Deduction at Source u/s 195, Rules Advance Rulings Authority.
August 30, 2012 Case Laws Income Tax AAR

US Court-Approved Settlement Faces 30% Income Tax Deduction Upon Transfer to Escrow Account.
August 30, 2012 Case Laws Income Tax SC

Supreme Court Rules on Tax Benefits for Leasing TV and Film Rights u/s 80IA of Income Tax Act.
August 30, 2012 Case Laws Income Tax HC

High Court Rules on TDS Obligations: Statutory Provisions Supersede Supplementary Instructions u/s 194H of Income Tax Act.
August 30, 2012 Case Laws Income Tax HC

Commissioner Not Required to Register Trust Based on Objectives Alone u/s 12AA; No Activity Needed.
August 30, 2012 Case Laws Income Tax HC

Minister's Speech Insufficient for Import Action Arguments Without Legal Enactment.
August 30, 2012 Case Laws Income Tax HC

Court Rules on Tax Impact of Revaluating Non-Moving Ink Inventory Due to Quality Decline u/s 145A.
August 30, 2012 Case Laws Income Tax AT

Tax Law Restricts Business Loss Carry Forward Due to Shareholding Change u/s 79 of Income Tax Act.
August 30, 2012 Case Laws Income Tax AT

Non-Compete Fees Ruled as Revenue Expenditure, Supporting Ongoing Business Operations Over Acquisition Costs.
August 30, 2012 Case Laws Income Tax AT

Deemed Dividend Taxable Despite Loan Repayment u/s 2(22)(e) of Income Tax Act.
August 30, 2012 Case Laws Income Tax AT

Agricultural land within Hyderabad Municipal Corporation is taxable u/s 45, not exempt u/s 2(14).
August 30, 2012 Case Laws Income Tax AT

Interest Deduction Denied: Borrower Fails to Prove Loan Used for Property Purchase, Says Court.
August 30, 2012 Case Laws Income Tax AT

Section 54 Tax Deduction: Claim Based on Possession Date, Not Purchase Agreement, for New Flat Construction.
August 30, 2012 Case Laws Companies Law HC

Court Rules Against Winding Up Company Amid Genuine Debt Dispute Likely to Succeed on Legal Grounds.
August 30, 2012 Circulars FEMA

Non-resident guarantees now allowed for non-fund based facilities between resident entities under updated FEMA guidelines.
August 29, 2012 Case Laws Central Excise AT

Tax Exemption for Machinery and Equipment in Water Supply Plants Supports Agriculture and Industry Development.
August 29, 2012 Case Laws Central Excise HC

Settlement Commission's Immunity for Main Defaulter Extends to Co-Noticees, Preventing Penalty Imposition on All Parties.
August 29, 2012 Case Laws Central Excise CGOVT

Applicant Denied Duty Payment on Exempted Goods: No Cenvat Credit Available u/r 6(1) of Cenvat Credit Rules 2004.
August 29, 2012 Case Laws Service Tax HC

Authority for Advance Rulings Rejects Service Tax Application, Deems It Maintainable u/s 96C.
August 29, 2012 Case Laws Service Tax AT

Farmers Transporting Sugarcane Not Classified as Goods Transport Agencies, Exempt from Service Tax Due to No Consignment Notes Issued.
August 29, 2012 Case Laws Service Tax AT

Service Tax Shortfall: Penalty Leniency Invoked u/s 80 of Finance Act Due to Reasonable Cause.
August 29, 2012 Case Laws Service Tax AT

Service Tax on Pipeline Laying Clarified: Not Classified as Plant or Equipment, Exempt from Typical Tax Categories.
August 29, 2012 Case Laws Service Tax HC

Section 76: Authorities Can't Start Proceedings for Penalty Recovery Under the Act.

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