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Highlights / Annotations / Catch Notes For August of 2012

Home Highlights August August 2012 Year 2012

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Showing 401 to 438 of 438 Records

1 ....5 6 7 89

August 4, 2012 Case Laws Income Tax

Transfer pricing - Computation of arm's length price – TPO need not inform the assessee about the process used by him for issuing the notices u/s 133(6) of the Act nor......
August 3, 2012 Circulars FEMA

Review of the Foreign Direct Investment policy - permitting investments from Pakistan. - FDI GUIDELINES
August 3, 2012 Circulars Income Tax

Relaxation from compulsory e-filing of return of income for assessment year 2012-13 - for representative assessees of non-residents and in the case of private......
August 3, 2012 Circulars Companies Law

Investor Education and protection Fund(uploading of information regarding unpaid and unclaimed amount lying with companies) Rules 2012 - Circular
August 3, 2012 Notifications DGFT

Ban on export of edible oil in branded consumer packs. - Notification
August 3, 2012 Case Laws Income Tax

Transactions in derivatives - loss suffered by the assessee during derivative trading should be allowed as short term capital loss and the same can be set off against......
August 3, 2012 Case Laws Income Tax

Suppression of profit of bogus purchases - held that:- when the sales have been accepted, there is no question of disputing the purchases because no sales could be made.....
August 3, 2012 Case Laws Income Tax

Deduction u/s 37(1) - Payment of compounding fee in lieu of an offence - whether or not penal in nature - After analyzing and referring various case laws matter......
August 3, 2012 Case Laws Income Tax

When no scrutiny assessment could have been completed in this case, AO is perfectly justified to invoke reassessment proceeding by issuance of notice under section 148 of the Act. - AT
August 3, 2012 Case Laws Companies Law

When the Official Liquidator cannot proceed with the winding up of the Company for want of funds or for any other reason, the Court can make an order dissolving the Company - HC
August 2, 2012 Case Laws Service Tax

Services provided was to arrange finance - it is settled that the appellant's activities shall fall within the category of BAS - AT
August 2, 2012 Case Laws Service Tax

Cenvat credit – Input service - Service Tax credit in respect of input service attributable to trading activities is not available. - AT
August 2, 2012 Case Laws Customs

According to CBEC Circular No. 49/2000-Cus dated 22.5.2000 that EOU trading units were allowed to supply the goods to other EOU/STP units against valid advance license......
August 2, 2012 Case Laws Customs

Imported vehicle has been confiscated for violation of licence on the ground that vehicle is Left Hand Drive and is not permissible under the explanatory note to Chapter....
August 2, 2012 Case Laws Income Tax

Justification of CIT(A) assuming jurisdiction u/s.264 - No infirmity into the order passed by CIT as is evident from the records that AO has not applied his mind whether....
August 2, 2012 Case Laws Income Tax

Addition in respect of gifts of immovable properties - assessee submitted that mistake of the accountant as journal entries were wrongly made to the credit side of the......
August 2, 2012 Case Laws Income Tax

Allocation of expenses between the DTA and EOU unit - expenses are to be charged to the EOU also in order to compute the benefit u/s 10B - Re assessment made u/s 147 r.w.s. 143(3) - AT
August 2, 2012 Case Laws Income Tax

Addition on account of annual letting value of the house property - the Rent Control Act is applicable in Mumbai thus the annual valuation u/s 23(1)(a) cannot exceed the....
August 2, 2012 Case Laws Income Tax

Excess stock - difference in value of stock assessed by sales authority and income tax authority - return accepted by the Commercial Tax Department is binding on the I.T....
August 2, 2012 Case Laws Income Tax

Denial of claim of deduction u/s 80IB - the “industrial undertaking” should not be formed by “splitting up” or “re-construction” of a business already in existence - AT
August 2, 2012 Case Laws Income Tax

Block assessment - action u/s.158BD - period of limitation - if the Authorities failed to utilize and communicate such information on time, then the Assessee could not......
August 1, 2012 News Indian Laws

CBDT's Clarification on extension of due date of filing of returns
August 1, 2012 Circulars FEMA

Foreign Exchange Management Act, 1999 (FEMA)-Compounding of Contraventions under FEMA, 1999 - Circular
August 1, 2012 Circulars FEMA

Risk Management and Inter Bank Dealings - Circular
August 1, 2012 Circulars FEMA

Exchange Earner's Foreign Currency (EEFC) Account, Diamond Dollar Account (DDA) & Resident Foreign Currency (RFC) Account - Review of Guidelines - Circular
August 1, 2012 Circulars VAT and Sales Tax

ARRANGEMENTS FOR RECEIPT AND MOVEMENT OF QUARTERLY RETURNS FOR QUARTER ENDING 30-06-2012. - Circular
August 1, 2012 Notifications VAT and Sales Tax

Amendment in Sixth Schedule - Regarding grant facilities for exemption/refund of VAT - Notification
August 1, 2012 Case Laws Central Excise

Valuation - Job work - fabric + job work charges – alleged that merchant manufacturers suppressed the value of grey fabric, which resulted in short payment of duty by the assessee - AT
August 1, 2012 Case Laws Service Tax

Payment of service tax under wrong accounting code – adjustment of payment in the correct account code are allowed. - AT
August 1, 2012 Case Laws Customs

Claim of revalidation of the scrip under the SFIS - HC
August 1, 2012 Case Laws Income Tax

Taxation on accrual of interest income - the mercantile system of accounting - the accrual theory of interest income was to be assessed in the year in which it had......
August 1, 2012 Case Laws Income Tax

Accrual of interest - period of holding - The right to receive interest on the Government securities vested in the respondent only on the due date mentioned in the securities. - HC
August 1, 2012 Case Laws Income Tax

Non deduction of tax at source - no demand visualized u/s. 201(1) should be enforced after the tax deductor has satisfied the Officer in charge of TDS that taxes due......
August 1, 2012 Case Laws Income Tax

Long term financing - benefit of section 36(1)(viii) - inclusion in the profit and gains - a) Interest on Bank deposits, b) Interest on advances / deposits, c) Dividend.....
August 1, 2012 Case Laws Income Tax

Revenue expenditure versus capital expenditure - Bank Charges being Upfront fee for term loan / Prepayment penalty charges - no justification on the part of the revenue....
August 1, 2012 Case Laws Income Tax

Block assessment - Unexplained investment - estimated profit on difference in work in progress - It is only on the basis of hypothetical assumptions and the additions......
August 1, 2012 Case Laws Income Tax

Addition u/s 69 C - low household expenses - there must be evidence on record which may prove that the assessee had incurred expenses much more than what has been shown....
August 1, 2012 Case Laws Income Tax

Building includes roads laid in the proximity of factory for the purpose of providing access to factory and other buildings within compound and they are entitled to depreciation - HC

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