Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Bank penalized for delayed reporting of high-value... TaxTMI EOUs face automated Import Rules from 17.09.2024 -... TaxTMI Steel Extending validity of customs valuation rules... TaxTMI Relaxations for employee benefit trusts, aligned... TaxTMI New SEBI circular relaxes rules for REITs, enables... TaxTMI Phased rollout of quality standards for low-voltage... TaxTMI Virtual Hearings Mandatory: CBIC Reinstates Video... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For September of 2012

Home Highlights September September 2012 Year 2012

Filter:

Showing 1 to 50 of 587 Records

12 3 4 5........ 12

September 29, 2012 Circulars DGFT

Amendment in Appendices and ANF 2 D - Replaced as per specimen of revised ANF-2D annexed with this Public Notice - Public Notice
September 29, 2012 Circulars Income Tax

For The Convenience of Taxpayers -The Income-tax offices all over India shall make special arrangements by opening of receipt counters on 29th & 30th September, 2012......
September 29, 2012 Notifications Customs

Amends Notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001 - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values - Notification
September 29, 2012 Notifications Service Tax

Service Tax return in Form ST-3 shall be submitted by 25-10-2012 for the period 1-4-2012 to 30-6-2012 only - rule 7(2) amended - Notification
September 29, 2012 Case Laws Central Excise

There is no prescribed time limit for availing Cenvat credit - Credit availed in the year 2009 for the period from October 2004 to March 2009 - AT
September 29, 2012 Case Laws Central Excise

Clandestine removal of goods – alleged that clandestine removal of the goods in the connivance with the dealers and transporters – The link cannot be established on mere....
September 29, 2012 Case Laws Service Tax

Construction of residential complexes on own land and sale thereof of residential units - receipt of advance - department is binding by the circular issued by Board and.....
September 29, 2012 Case Laws Service Tax

With respect to the members of the Association who are engaged in repair of work of vessels, the authorities are justified in insisting that they must register......
September 29, 2012 Case Laws Income Tax

Valuation of closing stock of incentive sugar (free sugar) - One cannot have a stock valuation which converts a capital receipt into revenue income - SC
September 29, 2012 Case Laws Income Tax

If an operation/process renders a commodity or article fit for use for which it is otherwise not fit, the operation/process falls within the meaning of the word......
September 29, 2012 Case Laws Income Tax

Penalty u/s 271D - violation of Section 269SS ranged from just 1.1% to 6.14% for the years under appeal - no penalty - HC
September 29, 2012 Case Laws Income Tax

Investment allowance - The Canteen cannot be said to be an `industrial undertaking' as it does not manufacture or produce any article or thing - disallowance u/s......
September 29, 2012 Case Laws Income Tax

Rectification - Section 154 is not applicable in this case as that the provisions of Chapter VIA dealing with quantification of deductions have been amended at least eleven times. - SC
September 29, 2012 Case Laws Income Tax

Notice u/s 263 has been issued under the signature of Income-tax officer (Technical), whereas in view of the provisions of powers u/s 263 (1), it is only the CIT to issue notice - HC
September 29, 2012 Case Laws Income Tax

Income from house property - it is for the assessee to establish that the property was intended to be let and it remained vacant in the absence of it being occupied by a....
September 29, 2012 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Assessee held 97.83% shares - the assessee received the advance against sale of property belonging to her, therefore the transaction could....
September 29, 2012 Case Laws VAT and Sales Tax

Functioning of the Appellate Tribunal VAT - that after two members heard the case substantially and closed hearings on its behalf, the third member sought join the bench....
September 29, 2012 Case Laws Companies Law

Demerger - The decision in the other Court might have a persuasive value in the latter proceeding. However, it would not operate as res judicata as parties were not same....
September 28, 2012 Notifications VAT and Sales Tax

Syndicate Bank added for e-tax payment. - Notification
September 28, 2012 Notifications VAT and Sales Tax

Submission of information in Form T-2 shall come into force w.e.f. 15-10-2012. - Notification
September 28, 2012 Notifications DGFT

Amends Schedule – I (Imports) of the ITC (HS) - Import Licensing Note (4) at the end of Chapter 25 and Import Licensing Note at serial no. (2) of Chapter 68 - From......
September 28, 2012 Notifications Customs

Extend the validity of Notification No. 17/2008-Customs dated 19th February, 2008 for a further period of one year - Import of phosphoric acid, technical grade or food......
September 28, 2012 Case Laws Central Excise

Valuation - As the test kit and IAS column are traded item, the same cannot be considered as a part of the manufactured goods i.e marker. - AT
September 28, 2012 Case Laws Central Excise

Refund – unjust enrichment - upheld the order of refund on the ground that there is no variation in the price of the product both before and after the period the duty......
September 28, 2012 Case Laws Central Excise

Whether duty debited in RG 23A Part-II could be refunded in cash - refund claim filed in 2007 for this amount of credit which lapsed as early as on 1-4-1999 stands rightly rejected - AT
September 28, 2012 Case Laws Service Tax

Penalty - service tax with interest was deposited before issuance of SCN - the assessee has not committed any illegality in not depositing any penalty amount. Penalty......
September 28, 2012 Case Laws Service Tax

Rejection of appeal on ground of limitation - condonation of delay - Tribunal has no power to drag Revenue to litigation reviving a litigation which came to an end with.....
September 28, 2012 Case Laws Service Tax

Cenvat credit - input services utilized for authorized motor vehicles service center and business auxiliary services - trading activity - credit in respect of the......
September 28, 2012 Case Laws Customs

Non production of end use certificate - As the contemporaneous evidences which have been shown by the appellant are enough to hold that the goods which were imported......
September 28, 2012 Case Laws Customs

Classification - Assemblies and evaporator assemblies - heat exchangers - goods can be classified under Heading 84.19 is not acceptable as the same are not for purposes.....
September 28, 2012 Case Laws Indian Laws

Right to Information Act - the provisions of Sections 12(5) and 15(5) of the Act of 2005 are held to be constitutionally valid, but with the rider that to hold and......
September 28, 2012 Case Laws Income Tax

Indo-Swiss DTAA - though eBay India and eBay Motors are dependent agents of the assessee, but do not constitute 'Dependent agent PEs' of the assessee - AT
September 28, 2012 Case Laws Income Tax

Application u/s 154 moved by assessee to carry forward and set off unabsorbed depreciation and losse - DCIT recomputed and reduced the deduction u/s 80HHC - Action of......
September 28, 2012 Case Laws Income Tax

Deduction u/s 36(1)(vii) - bad debts - period prior to 1st April, 1989 - applying the commercial test and business exigency test, both the conditions u/s 36(1)(vii) r.w....
September 28, 2012 Case Laws Income Tax

Expenditure incurred by the assessee company on payment of premium for purchase of its own shares from warring group of shareholders - expenditure is revenue in nature -....
September 28, 2012 Case Laws Income Tax

Government is obliged to collect only that amount of tax which is legally payable by an assessee. Officers of the Department must not take advantage of ignorance of an......
September 28, 2012 Case Laws Income Tax

Blending and bottling of IMFL would amount to ‘manufacture’ for the purpose of claiming deduction under Section 80IB - SC
September 28, 2012 Case Laws Income Tax

Revenue expenditure vs. capital expenditure - assessee being in hotel industry, the expenditure incurred for interior decoration with a view to provide a comfortable......
September 28, 2012 Case Laws Income Tax

Addition u/s 68 - Share application money – AO directed to reopen the individual cases of all shareholders as listed by AO - AT
September 28, 2012 Case Laws Income Tax

Deduction u/s 54EC - investment after expiry of initial 6 months due to delayed receipt of sale proceeds - benefit of section 54EC allowed - AT
September 28, 2012 Case Laws Income Tax

Addition u/s 68 - cash credit - genuineness of the transaction cannot be doubted as the amount has been re–paid on the same day or within a fortnight of receiving the same - AT
September 28, 2012 Case Laws Income Tax

Capital Gain - Cost Inflation index - the assessee was actually put in possession of the subject property only in year 2001 and not in the FY 1998-99 - indexed cost to......
September 28, 2012 Case Laws Income Tax

Ad-hoc addition - If the claim is bogus, the entire amount has to be disallowed and if not bogus the whole amount should be allowed as deduction but no adhoc addition......
September 28, 2012 Case Laws Income Tax

Depreciation on Windmill – AO contended that windmill did not generate a single unit of energy till the end of the FY - assessee is entitled for depreciation on......
September 27, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - The calibre and expertise of the assessee has little or nothing to do with the inadvertent error. - SC
September 27, 2012 Case Laws Income Tax

Amortization of premium on investment in government securities - Invest surplus fund in Government Securities as per RBI guidelines – assessee is entitled to claim this deduction. - AT
September 27, 2012 Case Laws Central Excise

Absolute exemption notification - As the notification is subject to the condition provided at serial 10, therefore, prima facie merit in the contention of the applicant.....
September 27, 2012 Case Laws Central Excise

Pan Masala Packing Machine - Whether duty would be payable only on pro-rata basis for the number of days in the month during which the machine had functioned or would be....
September 27, 2012 Case Laws Central Excise

Whether cenvat credit cannot be taken on the basis of photocopy/true copy of the bill of entry – credit cannot be allowed on the basis of photocopy of bill of entry - AT
September 27, 2012 Case Laws Central Excise

Shortage of various grades of lubricating oils manufactured by assessee and packed in unit containers – demand of duty and penalty upheld - CGOVT

12 3 4 5........ 12

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: Stock damaged in recent floods

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...