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Highlights / Annotations / Catch Notes For August of 2012

Home Highlights August August 2012 Year 2012

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Showing 151 to 200 of 438 Records

1 2 345 6 7 8........ 9

August 23, 2012 Case Laws Income Tax

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT
August 23, 2012 Case Laws Income Tax

TDS u/s 194H - The payment of commission though mentioned in receipt issued by the franchisee/commission agent does not amount to discharge an obligation by an......
August 23, 2012 Case Laws Wealth-tax

Valuation - exempted asset under wealth tax - residential house - even though the assessee did not stay in the house so long, this house is exclusively for residential.....
August 22, 2012 Case Laws Central Excise

cenvat credit - necessity or the statutory requirement of maintaining RG 23A Part-1 & Part 2 registers have been done away with and it is for the assessee to justify his....
August 22, 2012 Case Laws Central Excise

Waiver of pre-deposit - 100% E.O.U. - clearance of goods to DTA in pursuance of permission granted by the Development Commissioner - demand of duty including SAD......
August 22, 2012 Case Laws Central Excise

Information regarding commission received and also about payments received from the manufacturer was not disclosed in the service tax returns. This cannot considered as.....
August 22, 2012 Case Laws Service Tax

Import of service - payment of service tax under reverse charge - service tax payment by a service receiver cannot be made by utilising the Cenvat credit - AT
August 22, 2012 Case Laws Customs

DEEC licence - When, there is an offence of forgery of the documents, the documents which have been forged and how it has been forged is to be supplied to the person......
August 22, 2012 Case Laws Customs

Request made by petitioner for copies of letters of the Directorate of Revenue Intelligence, copies of internal references, which relate to investigation carried out by.....
August 22, 2012 Case Laws Income Tax

Brought forward business loss - benefit denied applying provisions of S79 - change in shareholding - facts of the case are covered by provisions of Sec. 2(18)(b)(B)(c)......
August 22, 2012 Case Laws Income Tax

Dis-allowance of amount transferred to Statutory Reserve and amount transferred to Reserve Fund while computing normal provisions and also while computing the book......
August 22, 2012 Case Laws Income Tax

Exemption u/s 80G - refusal on account of expenditure on religious activities, expenditure incurred on jewellery meant for dressing up of Goddess, engagement in business activities - AT
August 22, 2012 Case Laws Income Tax

Disallowance of deduction u/s 54G - there is no requirement that the land and building should be used for the purpose of the business of industrial undertaking - AT
August 22, 2012 Case Laws Income Tax

Disallowance of traveling allowance as exempt u/s 10 (17) - also exemption u/s 10 (14) (i) being unspent amount of traveling allowance - AT
August 22, 2012 Case Laws Income Tax

LTCG - Purchase of agriculture land – benefit of section 54F of the Act – There is no prohibition regarding construction of a residential house on agriculture land - AT
August 22, 2012 Case Laws Income Tax

Special audit under section 142(2A) – bogus purchases – A recourse cannot be taken to the provisions contained there lightly and without due fulfilment of the statutory.....
August 22, 2012 Case Laws Income Tax

Refund - Recovery of TDS from employer and Tax from the Employee both - it is an obligation cast on the Revenue to effect the refund, without calling upon the assessees....
August 22, 2012 Case Laws Income Tax

Prohibitory order - Order prohibiting creditors to make payment - Recovery of tax u/s 220(1) - HC
August 22, 2012 Case Laws Income Tax

Recovery of tax - creation of charge - section 281 of Income Tax Act - a notice relating to pendency of the income-tax proceeding or payment of tax payable by the......
August 22, 2012 Case Laws Income Tax

Reopening of assessment – The opinion of the DVO per se is not an information - Assessing Officer has to apply his mind to the information, if any, collected and must......
August 22, 2012 Case Laws Wealth-tax

Premises in question being an office let out would not fall in the category of commercial establishment or complex as per the provisions of sec. 2(ea)(i)(5) and......
August 21, 2012 Case Laws Central Excise

Penalty u/s 11AC on account of wrong availment of 100% Cenvat Credit on capital goods during the period July, 2008 - Penalty set aside. - AT
August 21, 2012 Case Laws Service Tax

Business Auxiliary Services - Job work - appellants working under job work, under the provisions of Rule 4(5)(A) - Revenue contending the same to be under BAS - AT
August 21, 2012 Case Laws Service Tax

Just because the electricity has not been directly supplied, but has been supplied through M.P. Electricity grid, it cannot be said that the wind mills are not captive......
August 21, 2012 Case Laws Income Tax

Deduction u/s 54EC - long term capital gain on sale of factory building on 22.03.2006 - investment in REC bonds on 31.01.07 - period of limitation - HC
August 21, 2012 Case Laws Income Tax

Promoting the vegetarianism among the people so that they can change their living habits and take the necessary steps for the betterment of humanity, which is......
August 21, 2012 Case Laws Income Tax

Whether or not the payment for transmission charges can be termed as "rent" for the purposes of section 194-I - AT
August 21, 2012 Case Laws Income Tax

Non serving of notices of hearing to assessee - appeals of the Revenue could not be heard on merit in absence of proper service of notice upon assessee - AT
August 21, 2012 Case Laws Wealth-tax

Whether property leased out is not assessable to wealth-tax - certainly the assessee is entitled to the exemption, because the same is used in leasing business - HC
August 19, 2012 Case Laws Central Excise

Alleged suppression of assessable value of the goods - the facts were within the knowledge of the Revenue - SCN could not have been issued as it was time barred. - HC
August 19, 2012 Case Laws Central Excise

Refund - The appellants are entitled for interest on delayed sanction of rebate / refund claim. - AT
August 19, 2012 Case Laws Service Tax

Alleged training of employees outside India as well as in India through availing services of parent company - demand imposed under the reverse charge mechanism for the......
August 19, 2012 Case Laws Service Tax

Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT
August 19, 2012 Case Laws Service Tax

Whether Appellate Tribunal does not have jurisdiction to entertain the appeals filed against revisionary orders passed u/s 84 by Commissioners after 19.8.2009 - AT
August 19, 2012 Case Laws Customs

Invalid jurisdiction - appeal against order of first appellate authority setting aside order passed by the adjudicating authority on the refund claims - Since the......
August 19, 2012 Case Laws Income Tax

Denial of entitlement of u/s.10(23FB) - assessee is engaged in the business of providing venture capital by way of investment in equity capital - exemption u/s.10 (23FB) allowed - AT
August 19, 2012 Case Laws Income Tax

Capital expenditure vs Revenue expenditure - expenditure on payment of lease rent and maintenance of the pipeline as per Build, Own, Operate, Transfer (BOOT) contract -.....
August 19, 2012 Case Laws Income Tax

Provisions of section 40(a)(ia) are applicable only to amounts of expenditure which are payable as on 31st March every year and it cannot be invoked to disallow......
August 19, 2012 Case Laws Income Tax

Addition u/s 68 - assessee has requested either estimate the commission income on such accommodation transactions or tax peak of the cash deposits - AT
August 19, 2012 Case Laws Income Tax

Repayment of loan to be treated as deemed divided - Addition under the head “other sources” invoking the provisions of section 2(22)(e) - AT
August 19, 2012 Case Laws Income Tax

Disllowance of set off of losses - as derivate trading itself is treated as a non- speculative business, and losses of any non- speculative businesses can be adjusted......
August 19, 2012 Case Laws Income Tax

The Dividend if any received in India from foreign company is not exempt from tax as it will not be a Dividend covered u/s.115-O which alone is exempt u/s.10(34). - AT
August 19, 2012 Case Laws Income Tax

Wen there is no express provision limiting issuance of notice u/s 142 (1) within the period of one year from the end of the relevant assessment year, no such limitation.....
August 19, 2012 Case Laws Income Tax

Section 71(2A) bars set off of business loss against salary income and does not bar setting off of the business loss against the house property income. - AT
August 19, 2012 Case Laws Companies Law

Winding up – alleged that company unable to pay its debts - respondent could not take advantage of its own breach and withhold balance amount on plea of loss and damages....
August 18, 2012 Circulars Companies Law

Clarification on Para 46A of Notification Number G.S.R. 914(E) dated 29.12.2011 on Accounting Standard 11 relating to “The effects of changes in Foreign Exchange Rates”. - Circular
August 18, 2012 Circulars Income Tax

Constitution of a Committee for redressal of the demands/issues raised by ITGOA and ITEF - Order-Instruction
August 18, 2012 Notifications Companies Law

Company law board (second amendment) regulations, 2012 - Amendment in regulations 14, 29 & Annexure-III and omission of regulation 36 - Notification
August 18, 2012 Notifications Income Tax

Transfer pricing - Computation of Arm's length price - Notified percentage under second proviso to section 92C(2) - Notification
August 18, 2012 Notifications VAT and Sales Tax

Regarding Tax rate wise details of closing stock as on 31st March of every year - Notification

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