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Highlights / Annotations / Catch Notes For August of 2012

Home Highlights August August 2012 Year 2012

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Showing 201 to 250 of 438 Records

1 2 3 456 7 8 9

August 18, 2012 Case Laws Central Excise

Violation of the principles of natural justice - alleged wrong availment of cenvat credit since inputs received indicated in specified invoices were never received - AT
August 18, 2012 Case Laws Service Tax

Rejection of refund claim in terms of Notification No.41/2007-ST dated 6.10.2007 - AT
August 18, 2012 Case Laws Service Tax

Manufacturing of Ready Mix Concrete - revenue contended the same to be Commercial & Industrial Construction Services - contract between the parties was to supply ready......
August 18, 2012 Case Laws Service Tax

Exemption relating to management, maintenance or repair of roads introduced by section 97(1) of the Finance Act, 2012 - AT
August 18, 2012 Case Laws Customs

Denial of benefit of Project Import Regulations, 1986 - increase of more than 25% in the installed capacity is not achieved - AT
August 18, 2012 Case Laws Income Tax

DTAC between India and USA - secondment of the employees by the U.S. Principal - the same is income in hands of US Principal subject to withholding of taxes u/s 195 - AAR
August 18, 2012 Case Laws Income Tax

Deduction u/s 80IC - Revenue contending adjustment of losses of Delhi unit against profit of Baddi unit before providing deduction u/s 80IC - HC
August 18, 2012 Case Laws Income Tax

Computation of depreciation while computing deduction under Section 32AB - HC
August 18, 2012 Case Laws Income Tax

Shortfall of T.D.S - The contract with them by the assessee was one of contract `for service' and `not of service' - tax was being rightly deducted at source under......
August 18, 2012 Case Laws Income Tax

Denail of registration u/s.12A - while providing facilities like Telephone calls, Xerox etc., the society collects charges to meet the expenses. - cannot be termed as......
August 18, 2012 Case Laws Income Tax

Disallowance of claim u/s 80 IB - The watchmen performing the duties like packaging, preparing gate pass, maintaining attendance register etc included in computation of....
August 18, 2012 Case Laws Income Tax

Depreciation - asset concerned was not actually used for the purpose of business during the relevant previous year – Disallowance of lay up cost - AT
August 18, 2012 Case Laws Companies Law

Winding up – If the company refuses to pay, without good reason, it should not be able to avoid the statutory demand by proving at the statutory demand stage, that it is solvent. - HC
August 17, 2012 Case Laws Central Excise

Captive Consumption - the benefit of exemption Notification No.67/95-CE cannot be denied to the sponge iron manufactured in one unit and consumed in the manufacture of......
August 17, 2012 Case Laws Central Excise

Claim for remission of duty for the breakage and losses - it is not the case of the department that the loss due to breakage etc. was over and above the limit prescribed....
August 17, 2012 Case Laws Service Tax

Transportation of cargo by air - default in payment of service tax - assessee contested against invoking the extended period of limitation - penalties set aside u/s 80 - AT
August 17, 2012 Case Laws Service Tax

Rejection of refund claim in terms of Notification No.41/2007-ST dated 6.10.2007 - appellants did not submit the requisite documents before the sanctioning authority for....
August 17, 2012 Case Laws Service Tax

Rejection of refund claim in terms of Notification No.41/2007-ST dated 6.10.2007 - appellants did not submit the requisite documents before the sanctioning authority for....
August 17, 2012 Case Laws Customs

Fiscal Penalty on nominee directors - failure to fulfill the export obligation under DEPB licenses - HC
August 17, 2012 Case Laws Income Tax

A gift by a corporation to another corporation is a strange transaction. To postulate that a corporation can give away its assets free to another even orally can only be....
August 17, 2012 Case Laws Income Tax

Embezzlement of cash by employee in AY 84-85 - loss claimed in the year 1990-91 - dis-allowance - cannot be allowed as deduction u/s 36 or 37(1). - HC
August 17, 2012 Case Laws Income Tax

Business discount claimed at 2.81% of the total sales - partial dis-allowance - The companies do not offer discounts on adhoc basis. The amount was substantial and could....
August 17, 2012 Case Laws Income Tax

Withdrawal of benefit u/s 11 on ground that main donor is the Government of Andhra Pradesh and application included expenses towards supply of equipment to Government Sector - AT
August 17, 2012 Case Laws Income Tax

Exemption u/s 10(10CC) - Whether tax paid by the employer on the salaries of the employees would constitute non-monetary benefits exempt u/s 10(10CC) - HC
August 17, 2012 Case Laws Income Tax

Estimation of income u/s 44AD of the Act - the depreciation allowance should be deducted therefrom - authorities should be guided by the binding circular of the Board - HC
August 17, 2012 Case Laws Income Tax

Scope of the term 'thereon' - Jurisdiction of the Tribunal - favorable decision - adverse findings - provisions of Rule 27 and the provisions of Sec. 253(4) do not......
August 17, 2012 Case Laws Income Tax

Validity of a decision where reasons are not recorded - Failure to give reasons amounts to denial of justice. - AT
August 17, 2012 Case Laws Income Tax

Whether upfront fee paid will fall within the definition of “rent“ as given under Explanation to Section 194-I of the Act - held yes - AT
August 17, 2012 Case Laws Income Tax

Carry forward of unabsorbed depreciation – The provisions of sections 80 and 139(3) of the Act are applicable to business losses and not to unabsorbed depreciation......
August 17, 2012 Case Laws Wealth-tax

Rejection of application for registration as a valuer of plant and machinery u/s 34AB of the Wealth Tax Act - HC
August 17, 2012 Case Laws VAT and Sales Tax

If the Legislature in its wisdom has included the sunglasses within the category of “Medical Devices and Implants” covered under entry C-107(8) by issuing a notification....
August 17, 2012 Circulars VAT and Sales Tax

Waiving off the mandatory requirement of 'No Objection Certificate' from landlord for registration under the DVAT Act, 2004. - Circular
August 17, 2012 Notifications Customs

Amends in the Notification No. 12/2012- Customs. - Notification
August 16, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 17th August, 2012. - Notification
August 16, 2012 Notifications DGFT

Amendments Schedule-I (Imports) of the ITC(HS) Classifications of Export and Import Items, 2009-14. - Notification
August 16, 2012 Case Laws Central Excise

Cenvat credit on input services - invoices issued in favour of the Head Office - denial under Rule 9(1)(g) of Cenvat Credit Rules, 2004 on ground that Head Office of the....
August 16, 2012 Case Laws Central Excise

Cenvat credit – common input used - rule 6 - demand of 10% / 5% on press mud and sludge, which are in the nature of by-product and waste and also non-excisable cannot be sustained - AT
August 16, 2012 Case Laws Central Excise

Central excise retrun - Duty payment has been made under Rule 3A of the Act and not under Section 3 - Under compounded levy scheme, this is the statutory return which is....
August 16, 2012 Case Laws Service Tax

Power of the Commissioner (Appeals) to remand – 100% EOU - export of IT software - refund claim under Notification No. 5/2006 dated 14.3.2006 in respect of the......
August 16, 2012 Case Laws Service Tax

Double taxation of service tax - subcontractor - the appellant stated that when the appellant provided courier service to the main courier namely professional couriers......
August 16, 2012 Case Laws Customs

Import of goods - when the quality of the goods itself has been misdeclared, the declared value requires to be rejected. - AT
August 16, 2012 Case Laws Customs

Whether the goods, namely, automobile parts exported by the appellant is eligible for all industry rate of drawback - held no - AT
August 16, 2012 Case Laws Income Tax

Search and seizure – suppression of sale and variation in G.P. rate - Addition made in respect of alleged Hawala transactions - HC
August 16, 2012 Case Laws Income Tax

Weighted deduction u/s 35(B) - The interest on packing credit is not paid in respect of any services rendered outside India and consequently would not stand covered......
August 16, 2012 Case Laws Income Tax

Sale of shares - share broker - Revenue condemned the share transaction of the assessee and held them to sham merely because some share brokers were found to be indulged....
August 16, 2012 Case Laws Income Tax

Capital gain vs Business income - The income from share transactions has been rightly assessed as business income, however, Security Transaction tax (STT) has to be......
August 16, 2012 Case Laws Income Tax

Addition u/s 50C - reference to DVO - Word “assessable” has been incorporated only w.e.f. 1.10.2009 (Finance Act 2009 w.e.f. 1.10.2009). The same cannot be made......
August 16, 2012 Case Laws Income Tax

TDS on VSAT charges - Since the VSAT charges paid do not have any element of income, deducting tax while making such payments do not arise - AT
August 16, 2012 Case Laws Income Tax

Validity of revisionary order passed u/s 263 on the issue of LTCG held to be STCG by CIT and excess allowance of deduction u/s 80C - AT
August 16, 2012 Case Laws Income Tax

Agricultural income – infraction of the statutory provisions may expose the assessee to the risks of being penalized or punished under the relevant statutes, but the......

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