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Highlights / Annotations / Catch Notes For August of 2012

Home Highlights August August 2012 Year 2012

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Showing 51 to 100 of 438 Records

123 4 5 6........ 9

August 29, 2012 Case Laws Customs

Drawback claim – as per Notification No. 40/94-C.E. Drawback of duty under Section 74 of Customs Act, 1962 can not be allowed since the goods are exported in discharge.....
August 29, 2012 Case Laws Customs

EPCG licence - imported of machine - Even if the assessment made under Bill of Entry is an appealable order, the same does not prevent the department from passing a......
August 29, 2012 Case Laws Income Tax

Swiss Partnership will not be treated as a resident under the India Switzerland DTAC. - legal fees received by the Swiss Partnership will be taxable in India - AAR
August 29, 2012 Case Laws Income Tax

Transmission involves the rendering of technical services and the consideration paid towards transmission charges partakes the applicant is obliged to withhold tax......
August 29, 2012 Case Laws Income Tax

India and Saudi Arabia DTAC - share of the annual operations and maintenance charges - cannot be treated as fees for technical services - AAR
August 29, 2012 Case Laws Income Tax

Section 214 does not provide for payment of compensation by the Revenue to the assessee in whose favour a refund order has been passed - SC
August 29, 2012 Case Laws Income Tax

The argument that the AAR erred in not following a so called past practice is unpersuasive as no practice, without its roots in the law, but based on an unchallenged......
August 29, 2012 Notifications DGFT

Amends Schedule-I (Imports) of the ITC(HS) Classifications of Export and Import Items, 2009-14,Chapter-90. - Notification
August 29, 2012 Notifications Income Tax

Income-tax (Dispute Resolution Panel)(first amendment) Rules, 2012 - Amendment in Rule 3. - Notification
August 29, 2012 Circulars FEMA

Issue of Indian Depository Receipts (IDRs) - Limited two way fungibilty. - Circular
August 29, 2012 Notifications DGFT

Amendment in Notification No. 5 dated 02.07.2012 regarding conditions for export of Carpets, Handicraft items and Silk items. - Notification
August 29, 2012 Notifications DGFT

Amendment in ITC (HS) 2012 Schedule 1 – Import Policy. - Notification
August 29, 2012 Case Laws Income Tax

Assessee while giving the loan to another society did not violate the provisions of section 13(1)(d) read with section 11(5) as the loan was neither an investment nor a deposit - AT
August 28, 2012 Case Laws Central Excise

After the processing pipe/tube a distinct product comes into being which is known in the commercial parlance as steel tubular pole which has character and was distinct......
August 28, 2012 Case Laws Central Excise

Aluminium structurals - The entire process of fixing the glazing system is done by fixing the aluminium section on the brackets and by sticking the glass using silicon......
August 28, 2012 Case Laws Service Tax

Market Research may help in Management for that reason the activity of Market Research cannot be classified as Management function when both services are separately taxable - AT
August 28, 2012 Case Laws Service Tax

Demand in respect of V-SAT connectivity - V-SAT connectivity charges being recovered by the appellant from their customers and sub-brokers cannot be treated as charges......
August 28, 2012 Case Laws Customs

Import of Barcode Printers - additional duty of customs under Section 3 of the Customs Tariff Act - whether the appellant are required to affix MRP – held yes - AT
August 28, 2012 Case Laws Income Tax

Treatment for Unabsorbed depreciation pertaining to A.Y. 1997-98 - allowed to be carried forward and set off after a period of eight years OR governed by Section 32 as......
August 28, 2012 Case Laws Income Tax

TDS in respect of the advances held as deemed dividends u/s 2(22)(e) – Section 194 does not require TDS when payment is made to a non-shareholder. - AT
August 28, 2012 Case Laws Income Tax

Charitable purpose – whole idea of this mutual society is that the particular members comprising it should be benefited out of their own contribution - assessee society.....
August 28, 2012 Case Laws Income Tax

Deduction u/s. 80HHF and u/s. 10B - express intention of Legislature with regard to sections 10B and 80HHF is not to allow deduction under both sections - AT
August 28, 2012 Case Laws Income Tax

Capital gain – Expenses claimed as cost of improvements are Municipal tax, Land conversion and Mandal development cess tax, which cannot be said to be expenditure......
August 28, 2012 Circulars Service Tax

Service tax – vocational education/training course -- regarding. - Circular
August 28, 2012 Notifications Customs

Amends Notification No.094/2007-Customs - Anti-dumping on import of nonylphenol. - Notification
August 28, 2012 Case Laws Income Tax

Source of income with regard to storage charges was not business of assessee, but was failure of buyer to receive delivery of goods in compliance with terms of contract.....
August 27, 2012 Case Laws Central Excise

Demand – personal penalty – penalty is sought to be imposed not only on the firm but also on the partners which is clearly not permissible- AT
August 27, 2012 Case Laws Central Excise

SSI Exemption - Whether indicating the name of the manufacturer on the packaging of the product would amount to affixing a brand name or not - held no - AT
August 27, 2012 Case Laws Service Tax

Services provided in respect installation of meters at the premises of electricity consumers - claim of benefit of Notification No. 45/2010-ST allowed - AT
August 27, 2012 Case Laws Service Tax

Cenvat credit of ST paid under reverse charge - claim for Cenvat credit being a substantial right it cannot be denied on the basis of procedures which cannot be......
August 27, 2012 Case Laws Service Tax

Cenvat Credit of service tax paid on Transit Insurance and Group Health Insurance Policy services - input service - AT
August 27, 2012 Case Laws Customs

Export of wooden furniture components - sawn timber - prohibited for export under the Foreign Trade Policy - respondents had a bona fide belief that the subject goods......
August 27, 2012 Case Laws Income Tax

Capital receipt or revenue receipt - receipt of compensation under JV agreement - surrender of certain rights - there as no impairment of source of income - taxable as......
August 27, 2012 Case Laws Income Tax

India-UK DTAA - income on account of slot chartering - taxable u/s 44 B OR 28 to 43 - Article 9 of the Indo-U.K. DTAA includes slot charters/slot hire agreements as......
August 27, 2012 Case Laws Income Tax

It is well settled legal proposition that the registration proceedings u/s 12A r.w.s. 12AA are not to be confused with the assessment proceedings wherein the provisions.....
August 27, 2012 Case Laws Income Tax

Operational income received from lessee - business income OR house property? - There is nothing on record to suggest that the assessee has exploited the IT Complex as a.....
August 27, 2012 Case Laws Income Tax

Addition u/s 68 - It would not generally be possible to obtain bills from agriculturists and therefore, the best that could be done in such circumstances was to have......
August 27, 2012 Case Laws Income Tax

Deduction u/s 80IB – embroidery work on cloth. - held as manufacturing activity eligible for deduction - AT
August 27, 2012 Notifications Customs

Amends Notification No. 40/2012-Customs (N.T.) - Regarding Issue of ‘proper officer’ under the Customs Act, 1962. - Notification
August 27, 2012 Notifications Customs

Joint Commissioner or Additional Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, to exercise the powers and discharge the duties as......
August 27, 2012 Notifications Customs

Joint Commissioner or Additional Commissioner of Customs, Custom House, Cochin, to exercise the powers and discharge the duties as adjudicating authority over the powers....
August 27, 2012 Case Laws Companies Law

Winding up proceedings - charge against the property was created but registered - held that charge is void and would be governed by section 125 - HC
August 26, 2012 Case Laws Central Excise

Brand name – SSI exemption – contention of the assessees that ‘Micro’ is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted- AT
August 26, 2012 Case Laws Central Excise

Activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 - HC
August 26, 2012 Case Laws Service Tax

Commercial or industrial construction service - organisation working on no-profit no-loss basis, engaged in imparting knowledge to poor students - construction activity.....
August 26, 2012 Case Laws Service Tax

Demand of service tax – return was filed but tax paid challan was lost - It is possible to verify the details are available with the PAO. - predeposit stayed - AT
August 26, 2012 Case Laws Customs

Confiscation of vessel and penalty imposed - it is settled law for movements/voyages in or out of the country the Barge, in any event, becomes a foreign going vessel and....
August 26, 2012 Case Laws Income Tax

Indo UAE DTAA - Fee paid to Emirates Advocates - merely stating that this was for the purpose of registration of trade-mark application and, therefore, it is in the......
August 26, 2012 Case Laws Income Tax

Perquisite value of rent free accommodation - reference to Section 17(2)(i) was unwarranted because the assessee was under no obligation to incur the expenses on repairs....
August 26, 2012 Case Laws Income Tax

Educational exemption - income from in non-educational activities like horticulture - utilized in the educational activities of the institutions - exemption allowed - HC

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