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Highlights / Annotations / Catch Notes For August of 2012

Home Highlights August August 2012 Year 2012

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Showing 101 to 150 of 438 Records

1 234 5 6 7........ 9

August 26, 2012 Case Laws Income Tax

Exemption u/s 10(23C)(vi) - collection of fees for placement and training - whether constitute an educational activity - if in accordance with Act of 2007, exemption to be allowed - HC
August 26, 2012 Case Laws Income Tax

Perquisite - rent free accommodation - in spite of the legal position that Rule 3 is intra vires, valid and is not inconsistent with the provisions of the parent Act......
August 25, 2012 Case Laws Income Tax

TDS on landing and parking charges collected by Airport Authority of India u/s 194 C OR u/s 194-I - no TDS u/s 194I - HC
August 25, 2012 Case Laws Income Tax

Claim of bad debts against the undisclosed income found during search not allowed - AT
August 25, 2012 Case Laws Income Tax

Charitable society claiming exemption u/s 10(23C) - depreciation allowed besides allowing claim on account of application of income - AT
August 25, 2012 Case Laws Income Tax

Long term capital loss on sale of shares - Just because of assessee sold shares to daughter and sister concern, it cannot be considered that the transactions are sham transactions - AT
August 25, 2012 Case Laws Income Tax

Whether the interest paid on sales tax under the amnesty scheme is an allowable deduction as business expenditure – not panel in nature - deduction allowed - AT
August 25, 2012 Case Laws Income Tax

Notice u/s 148 – Notice was issued in the name of amalgamating company which has been merged - the amalgamating company ceased to exist - Notice invalid - AT
August 25, 2012 Case Laws Income Tax

Cancellation of registration u/s 12AA – investment even in commercial property assets remains charitable purposes so long as the income generated by it is applied to......
August 25, 2012 Case Laws Income Tax

Deduction under Sec 80IA(4) - there is no requirement that the assessee should have been the owner of the infrastructure facility. - Every contractor may not be a......
August 25, 2012 Case Laws Companies Law

Petition against Award u/s 34 by Arbitrator - The view of the learned Arbitrator, in the circumstances was a plausible one - no ground having made out for interference......
August 24, 2012 Notifications Customs

Regarding exemption of import duty on oil cakes thereby amending Notification 12/2012-Customs, dated 17-03-2012 - Notification
August 24, 2012 Circulars VAT and Sales Tax

Online submission of Tax Rate Wise Stock held on 31st day of March - Circular
August 24, 2012 Circulars FEMA

Anti-Money Laundering (AML) / Combating the Financing of Terrorism (CFT) Standards - Money changing activities - Circular
August 24, 2012 Circulars FEMA

Anti-Money Laundering (AML)/Combating the Financing of Terrorism (CFT) Standards - Cross Border Inward Remittance under Money Transfer Service Scheme (MTSS) - Circular
August 24, 2012 Case Laws Central Excise

Input services - Rent a cab services - for transportation of their employees from their residence to the factory premises - Cenvat Credit allowed - AT
August 24, 2012 Case Laws Central Excise

Cable distribution boards are accessories for poly machines and that the MS channels and angles used are accessories to the said cable boards - eligible for CENVAT credit - AT
August 24, 2012 Case Laws Service Tax

Export of services - various issues - provided outside India - Delivered Outside India - Services rendered in India - Used in India etc. - AT
August 24, 2012 Case Laws Service Tax

Demand of service tax - development of customized software which they are exporting - it is a case of revenue neutrality – waiver of pre-deposit allowed - AT
August 24, 2012 Case Laws Customs

Levy of CVD on Gum Arabic waste imported – the gum arabic waste/reject is only a natural gum and as per the Board s clarification dated 28/06/2007 CVD is not leviable on....
August 24, 2012 Case Laws Income Tax

Merger with the parent company - no capital gain chargeable to tax under the Act in terms of section 45 read with section 48 can be said to arise. - it cannot be......
August 24, 2012 Case Laws Income Tax

The capital gains arising out of the proposed buyback of shares is not taxable in India in view of paragraph 4 of Article 13 of the DTAC between India and Mauritius. - AAR
August 24, 2012 Case Laws Income Tax

India - Germany DTAA - Receipt of license charges / royalty - Distinction has to be made between the acquisition of a 'copyright right" and a "copyrighted article". - AT
August 24, 2012 Case Laws Income Tax

Business loss assessed by the AO cannot be set off against the amount taxed u/s 68 as unexplained cash credits taxed under section 68 cannot be pegged to any head of income- - AT
August 24, 2012 Case Laws Income Tax

Income - receipt of advance payment - due to inadvertence the amount was credited to the accounts of the assessee in the balance-sheet - no addition - HC
August 24, 2012 Case Laws Income Tax

Reassessment proceedings – Notice for 3 years - AO has not issued separate notice under section 148 and instead had issued a composite notice which does not meet the......
August 24, 2012 Case Laws Income Tax

Computer data processing services and sale of computer stationery held as industrial undertaking engaged in the business of "manufacture" within the meaning of section 80-I - HC
August 24, 2012 Case Laws Income Tax

If the judgment passed by High Court is erroneous, the revenue should have challenged the said order. - At any rate that cannot be a ground for invoking Section 263 of the Act - HC
August 24, 2012 Case Laws Companies Law

How to calculate / determine 'Net Worth' of the bidder for the purpose of tender - Contingent Liability on Revenue Account - HC
August 23, 2012 Notifications FEMA

FEMA (Borrowing or Lending in Foreign Exchange) (Amendment) Regulations, 2012 - Amendment in Schedules I and II - Notification
August 23, 2012 Notifications FEMA

FEMA (Transfer or issue of any Foreign Security) (Second Amendment) Regulations, 2012 - Amendment in regulation 21 - Notification
August 23, 2012 Notifications FEMA

FEMA (Foreign Exchange Derivative Contracts) (Amendment) Regulations, 2012 - Amendment in Schedule II - Notification
August 23, 2012 Notifications FEMA

FEMA (Transfer or Issue of Any Foreign Security) (Amendment) Regulations, 2012 - Amendment in regulations 2 and 22 - Notification
August 23, 2012 Notifications FEMA

FEMA (Transfer or issue of security by a person resident outside India) (Second Amendment) Regulations, 2012 - Amendment in regulations 2 & 5 and insertion of regulation....
August 23, 2012 Notifications DGFT

Policy for issue of import licenses of Rough Marble and Travertine Blocks for the Financial year 2012-13. - Notification
August 23, 2012 Notifications DGFT

Amendment in para 4A.2.1 of FTP (RE-2012) / 2009-14 regarding Export of Cut & Polished Diamonds sent abroad for Certification/ Grading & re-import. - Notification
August 23, 2012 Circulars FEMA

Foreign Direct Investment by citizen / entity incorporated in Pakistan - Circular
August 23, 2012 Circulars FEMA

Overseas Direct Investments – Rationalisation of Form ODI - Circular
August 23, 2012 Case Laws Central Excise

Failure to furnish the re-warehousing certificate within stipulated period of 90 days - 100% EOU - demand of duty confirmed - penalty set aside - AT
August 23, 2012 Case Laws Central Excise

SSI Exemption - The appellant did not opt for availing the benefit of Notification No. 8/2003-CE dated 01.3.2003 at the beginning of the financial year thus option for......
August 23, 2012 Case Laws Service Tax

Demand of Service Tax was confirmed on account of money transfer services - delivery in the instant case, is complete only when it is received by the recipient in India. - AT
August 23, 2012 Case Laws Service Tax

Penalty - non-payment of service tax – Appellants paid the Service Tax promptly as soon as it was pointed out before issue of show cause notice and taking registration.....
August 23, 2012 Case Laws Service Tax

Non-incaution of value of the sale of SIM card in gross taxable value – no mala fide can be attributable to the appellant so as to invoke the extended period of limitation - AT
August 23, 2012 Case Laws Income Tax

Alleged Under invoicing and suppression of additional turnover - merely on the basis of SCN issued by the Commsisioner, of Central Excise, additions made by the AO......
August 23, 2012 Case Laws Income Tax

Dis-allowance u/s 40(a)(ia) - non-deduction of TDS from wheeling and transmission charges - applicability of Section 194J or 194C - No TDS - AT
August 23, 2012 Case Laws Income Tax

Denial of deduction u/s 80-IA - When the assessee exercises the option, only the losses of the years beginning from the initial A.Y. are to be brought forward and not......
August 23, 2012 Case Laws Income Tax

Best judgement assessment - rejection of books of account - joint venture is making profit without executing any work. - Estimation of profit at 10% of the gross......
August 23, 2012 Case Laws Income Tax

Income from house property - determination of annual value - the rateable value under the Municipal law has to be adopted as annual value u/s. 23(a) - Held - AT
August 23, 2012 Case Laws Income Tax

Provision made for leave salary allowed as deduction - HC
August 23, 2012 Case Laws Income Tax

Capital gains - Denial of Deduction u/s. 54EC of the Act – investment in REC bonds - payment of the maturity proceeds to any one of the bond holders is not a material......

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