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Highlights / Annotations / Catch Notes For September of 2012

Home Highlights September September 2012 Year 2012

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Showing 151 to 200 of 587 Records

1 2 345 6 7 8........ 12

September 21, 2012 Case Laws Income Tax

TDS u/s 194C on sub-contractor - Construction of roads & bridges – subcontract of supply of labour - TDS rate @ 1.2% is correct - AT
September 21, 2012 Case Laws Income Tax

Deduction u/s 80IB – No material could be brought on record by the Revenue to show that the risk incidental to manufacturing was not of the assessee and was liability of....
September 21, 2012 Case Laws Income Tax

Validity of Notice issued u/s 143(2) – expiry of 6 months - circulars or general directions, issued by the CBDT would be binding u/s 119, on all officers and persons,......
September 21, 2012 Case Laws Service Tax

Mere delay in payment of the Service Tax cannot be construed as suppression or misdeclaration of facts with intent to evade payment of Tax. - AT
September 21, 2012 Case Laws Central Excise

Cenvat credit - realising the mistake, the assesee took steps to withdraw the claim of depreciation and since that did not materialise, the assessee offered to pay the.....
September 21, 2012 News Indian Laws

Finance Minister approves the Operational Features of the Rajiv Gandhi Equity Savings Scheme (RGESS).
September 21, 2012 Circulars Income Tax

Approval of loan agreements/ long term infrastructure bonds and rate of interest for the purpose of Section 194LC of the Income-tax Act, 1961- regarding. - Circular
September 21, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency. - Notification
September 21, 2012 Case Laws Central Excise

Cenvat Credit - appellants have not reversed the credit taken on inputs/input service used for exempted products - benefit of amended Rule 6 by Section 73 of FA, 2010......
September 21, 2012 Case Laws Central Excise

Once under law the tax is not recoverable, it cannot be justified merely because the party has paid some amount to avoid penal action - HC
September 20, 2012 News Indian Laws

10 States who gave their assent to FDI in retail
September 20, 2012 Circulars FEMA

Policy on foreign investment in Power Exchanges - FDI GUIDELINES
September 20, 2012 Circulars FEMA

Review of the policy on Foreign Investment (FI) in companies operating in the Broadcasting Sector - FDI GUIDELINES
September 20, 2012 Circulars FEMA

Review of the policy on Foreign Direct Investment in the Civil Aviation sector - FDI GUIDELINES
September 20, 2012 Circulars FEMA

Review of the policy on Foreign Direct Investment- allowing FDI in Multi-Brand Retail Trading. - FDI GUIDELINES
September 20, 2012 Circulars FEMA

Amendment of the existing policy on Foreign Direct Investment in Single-Brand Product Retail Trading - FDI GUIDELINES
September 20, 2012 Circulars Income Tax

Transfer of PANs Of Non-Resident Assessees - Order-Instruction
September 20, 2012 Notifications Central Excise

Cost Inflation Index for the Financial Year 2012-13 - Notification
September 20, 2012 Notifications Income Tax

AMENDMENT IN NOTIFICATION NO. S.O. 709(E)-IT DATED-20-08-1998 - COST INFLATION INDEX - REGARDING - Notification
September 20, 2012 Case Laws Income Tax

Service tax paid by the assessee could not form part of amount for the purpose of deemed profits u/s 44BB unlike the other amounts received towards reimbursement - AT
September 20, 2012 Case Laws Income Tax

Penalty u/s 271D - share application money - Since there is nothing on record to suggest that the receipt of application money is in the nature of loan or deposit the......
September 20, 2012 Case Laws Income Tax

Transfer of leasing rights of Films - considered to be 'goods' OR 'sale'? - Rule 9B(6), - "sale" of rights of exhibition of a feature film would include the "lease" of such rights - SC
September 20, 2012 Case Laws Income Tax

Claim of depreciation on property which was exchanged for another property in respect of which the assessee had forgone/surrender the tenancy rights - claim of......
September 20, 2012 Case Laws Income Tax

Deduction u/s 80P (2)(d) - whether provision of section 14A are applicable to the deductions u/s 80P(2)(d) - Held yes - HC
September 20, 2012 Case Laws Income Tax

Since assessee was having substantial reserve funds with it and the AO had merely gone by a presumption that investments were made out of borrowed funds disallowance......
September 20, 2012 Case Laws Income Tax

Reversal of interest - interest income which was taxed in the past by offering in the books of accounts forming part of the total income declared, however the same was a....
September 20, 2012 Case Laws Income Tax

Interest u/s 244-A - as the amount in question was deposited as tax and not as interest, and also that even if a presumption could be drawn that the amount was......
September 20, 2012 Case Laws Income Tax

Payment of royalty - Revenue expenditure or capital expenditure - assessee never became the owner of such know-how but was merely granted a licence to use the same in......
September 20, 2012 Case Laws Income Tax

Liberty is given to the Department to move the High Court pointing out that the Circular dated 9th February, 2011 (regarding monetary limit of appeals by the......
September 20, 2012 Case Laws Income Tax

Reassessment - section 150 - it is clear that the order passed by the Hon'ble High Court in the assessee’s case for the said Assessment Year was not in the nature of a....
September 20, 2012 Case Laws Income Tax

Capital Gain – AO determine deemed consideration in respect of transfer of land as per sec. 50C. - Therefore addition on account of non-refundable deposit is not justifiable - AT
September 20, 2012 Case Laws Companies Law

Whether SEBI has the power to investigate and adjudicate relating to issue and transfer of securities by listed public companies matter as per Sec 11, 11A, 11B of SEBI.....
September 20, 2012 Case Laws Customs

Refund of excess fine and penalty - non production of original challan - The grievance of the department seems to be genuine, as later, if someone brings the original......
September 20, 2012 Case Laws Customs

Classification - Import of Long Pepper - differential duty – description of 'Long Pepper' as 'Pippali' by these appellants in the Bills of Entry would not amount to......
September 20, 2012 Case Laws Customs

100% EOU - Duty cannot be demanded on the goods which have been destroyed due to unavoidable accident/natural causes on the ground that they have not been used for the......
September 20, 2012 Case Laws Service Tax

GTA service - Service Tax liability is on the person paying the freight - Service provider did not pay the freight and therefore there is no tax liability on their part - AT
September 20, 2012 Case Laws Central Excise

SSI unit - Classification - ‘Microfined Red Oxide’ and ‘Microfined Jet Black Oxide’ - Burden to prove classification of the product is clearly on the department -......
September 20, 2012 Case Laws Central Excise

Rebate claims - Unless and until duty paid character of exported goods is proved the rebate cannot granted - Once the supplier is proved non existent, it has to be held....
September 20, 2012 Case Laws Central Excise

Cenvat credit - merger of two units - No prior permission is required at the time of merger of one unit to another unit - appellants have correctly taken the credit......
September 20, 2012 Case Laws Income Tax

Loan or deposit - Section 269SS - Penalty u/s 271D -transactions effected through journal entries - no penalty - HC
September 20, 2012 Case Laws Income Tax

Arrears of wages - the liabilities arising out of the Monesana Wage Board award were justifiably deductible as expenditure, and not covered by Section 43-B - HC
September 20, 2012 Case Laws Income Tax

Mere circumstance that common funding of the (proposed) business existed, and there was a management which conceived the start of the new business activity, did not make....
September 19, 2012 Case Laws Income Tax

Delay in filing the special leave petitions - Where huge revenue/demand from the Department is involved, invariably, there is inordinate delay in filing appeals before......
September 19, 2012 Case Laws Income Tax

Validity of notice issued u/s 148 - There is not a whisper about the Additional Commissioner or the Joint Commissioner having granted the approval. - the assessment......
September 19, 2012 Case Laws Income Tax

whether such interest income should be taxed on accrual basis in the year of allotment of debenture itself or whether it should be taxed on spread-over basis? - on the......
September 19, 2012 Case Laws Income Tax

Power to transfer cases - section 127 - the petitioner had expressly requested for a personal hearing, thus he impugned order is liable to be set aside on the ground......
September 19, 2012 Case Laws Income Tax

Whether interest paid in respect of borrowings for acquisition of capital assets not put to use in the concerned financial year can be permitted as allowable deduction......
September 19, 2012 Case Laws Income Tax

Rectification of mistake - Notice u/s 154 - notice u/s 148 issued squarely on the basis of notice under Section 154 - both the noticses set aisde - SC
September 19, 2012 Case Laws Income Tax

Chargeability of interest u/s 234D - assessee contested no interest apply to refunds granted prior to 1/06/2003 - even if, a refund has already been granted the same......
September 19, 2012 Case Laws Income Tax

Parliament having chosen one method of dealing with donations i.e. as in the case of section 80G, the adoption of another route as business expenditure would not be permissible - HC

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