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 Income Tax Assessment Notice Issued by... 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 Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Undisclosed investments, agricultural land... TaxTMI Taxpayer's victory: AO's order upheld, PCIT's... TaxTMI Non-resident Singapore firm's software licensing... TaxTMI Excessive transport expenses deduction and TDS... TaxTMI Importer imports "Ground Colemanite (B2O3 40%)... TaxTMI Bank penalized for delayed reporting of high-value... 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 301 to 350 of 587 Records

1 ....3 4 5 678 9 10 11........ 12

September 15, 2012 Case Laws Customs

Merely on the basis of some discrepancies in the goods and the customs receipts, it cannot be inferred that the goods in question are smuggled goods- HC
September 15, 2012 Case Laws Service Tax

Credit of rent-a-cab service to be allowed if assessee is able to satisfy that the rent-a-cab service has been utilized for transport of employees/officials or business.....
September 15, 2012 Case Laws Service Tax

BAS - process of grinding and smoothening the edges, called fettling of the rough castings, received from principal manufacturers - not liable to service tax - AT
September 15, 2012 Case Laws Central Excise

Cenvat credit – import of Copper Wire - the process which is an ancillary or incidental process for manufacturing a final product - credit allowed - AT
September 15, 2012 Case Laws Central Excise

Cenvat credit on capital goods - assessee availed 100% credit in the first year itself instead of 50% - in credit remained non utilized no prejudice caused to revenue - HC
September 15, 2012 Case Laws Central Excise

Cenvat credit – Factories are situated in the same compound are to be treated as one - 100% EOU to whom the electricity generated was supplied is located within the same....
September 14, 2012 Notifications Companies Law

Delegation of Powers to Regional Directors u/s 17,18,19,141 and 188 of the Companies Act,1956. - Notification
September 14, 2012 Notifications Central Excise

Amends Sl. No. 70 and 71 of Notification No. 12/2012-Central Excise. - Notification
September 14, 2012 Notifications Customs

Seeks to amend notification No. 94/1996-Customs - Exemption to re-imported goods exported under various Export Promotion Schemes. - Notification
September 14, 2012 Notifications Customs

Seeks to amend notification No.12/2012-Cus,dated 17.03.2012 to provide concessional rate of duty on Gold Findings and to extend the list of items under Sr. No.282. - Notification
September 14, 2012 Notifications Customs

Seeks to amend notification No. 103/2007-Customs, dated 14th September,2007 so as to continue, up to and inclusive of 12th September, 2013, the anti-dumping duty on ......
September 14, 2012 Case Laws Companies Law

Winding-up petition on arrears of rent - Whether the provisions of Order 2 Rule 2 of the Code of Civil Procedure (CPC) would have any impact on a proceeding u/s 433, 434....
September 14, 2012 Case Laws Income Tax

Contingent deposits from the leasing/hire purchase customers with a view to protect themselves from sales tax liability - assessee claims that it is refundable in case......
September 14, 2012 Case Laws Income Tax

Business income or Income from other sources - Interest income on Foreign Currency Deposit Account - Matter remitted back to ITAT to decide afresh after examining as......
September 14, 2012 Case Laws Income Tax

Neither Section 80HH nor Section 80I statutorily obliged assessee company to maintain its accounts unit-wise - it was open for it to maintain its accounts in a......
September 14, 2012 Case Laws Income Tax

Charitable purpose u/s 2(15) - In the place like Mumbai, where we are encountered only with tall buildings and sky scrapers, a park is maintained and developed which not....
September 14, 2012 Case Laws Income Tax

Royalty expenditure - Capital OR Revenue - assessee purchased distribution rights of the Punjabi film - As the AO has ignored the Board Circular No. 92 dated 18.9.1972......
September 14, 2012 Case Laws Income Tax

TDS on commission/fee paid to Consortium Members - travel agents - Since the assessee only distributed the income in terms of the agreement and this did not amount to......
September 14, 2012 Case Laws Income Tax

Interest on refund of income tax received by the PE of the assessee - taxability - applicability of Article 12(5) or Article 12(2) of DTAA between India and France - not taxable - AT
September 14, 2012 Case Laws Income Tax

Disallowance u/s 14A r.w.r. 8D - Even where the assessee claims that no expenditure has been incurred in relation to income which does not form part of total income, the....
September 14, 2012 Case Laws Income Tax

Rectification u/s 154 - Admittedly, this is a mistake apparent from record as this business loss determined in AY 1998-99 can be carried forward till 2006-07 and not in.....
September 14, 2012 Case Laws Income Tax

LTCG - exemption u/s 54F - At this point of time, it is not possible to verify the condition of the building and or to whether it was habitable at the time of its......
September 14, 2012 Case Laws Income Tax

Capital gains - sale of flat allotted by cooperative housing society - cost of acquisition, non-allowance of registration expenses and cost of improvement - cost as......
September 14, 2012 Case Laws Income Tax

Issues which were neither the subject matter of AO’s order u/s.143(3) nor the subject matter of the appeal before the CIT(A) - CIT in exercise of his powers u/s.263......
September 14, 2012 Case Laws Income Tax

The income relatable to earlier year cannot be added to the income of this year - AT
September 14, 2012 Case Laws Income Tax

Interest on government loan - Government company - assessee has not paid even a single instalment of either the principal amount or the interest - claim of of deduction....
September 14, 2012 Case Laws Indian Laws

Disclosure to the Media was by SEBI in breach of confidentiality - Directions with regard to reporting of matters (in electronic and print media) which are sub judice -.....
September 14, 2012 Case Laws Customs

Petition for contempt - illegible search despite court orders - Assistant commissioner found guilty of contempt - punish him with simple imprisonment of three months - HC
September 14, 2012 Case Laws Central Excise

EOU Unit can claim exemption from payment of SAD if the goods are cleared into DTA are not exempted by the State Government from the payment of Sales Tax - AT
September 14, 2012 Case Laws Customs

Drawback claim - conversion of shipping bill from DEPB scheme to Duty Drawback Scheme - powers are vested with the Commissioner of Customs and not with the Assistant Commissioner - HC
September 14, 2012 Case Laws Service Tax

Interior Decorators versus Works contract - making wooden furniture as per design and drawing - civil work, painting work, plumbing work and electrical work - held as......
September 14, 2012 Case Laws Central Excise

Denial of rebate claim - non-adherence input/output norms - claim application was also found to be blank in some respect - no rebate / refund - AT
September 14, 2012 Case Laws Central Excise

Power of CBEC to issue clarification u/s 37B on demand with respect to levy of duties of excise on such goods - petitioner has no such right to demand a clarification - HC
September 14, 2012 Case Laws Central Excise

Export of goods – Drawback claim – in the absence of retest of remnant samples as the remnant samples were not available - original authority directed to sanction the......
September 14, 2012 Case Laws Central Excise

Classification - manufacture of Potato wafers – the goods, in question, are snacks (Namkeens), the same are covered by Notification No. 4/97-C.E. - exemption allowed - AT
September 13, 2012 Circulars Income Tax

Constitution of an Expert Committee on GAAR to undertake stakeholder consultations to finalize the guidelines for General Anti Avoidance Rules (GAAR) - Scope of terms of....
September 13, 2012 Circulars FEMA

Overseas Direct Investments by Indian Party – Rationalisation - Circular
September 13, 2012 Case Laws Income Tax

Assessment of business income - whether the assessee should be held to be an “agent” of the State or an “arm” of the State and exempt from assessment of income? - AT
September 13, 2012 Case Laws Income Tax

Revision u/s 263 by CIT(A) - It is settled position of law that failure to make enquires which are required in the facts of the case would itself make the assessment......
September 13, 2012 Case Laws Income Tax

Rental income from the property - the income does not become income from trade or business if the hiring is inclusive of certain additional services such as heating,......
September 13, 2012 Case Laws Income Tax

Principle of Mutuality - as predominant object of the assessee has been found the welfare of its members and in the process if any income is received from a person other....
September 13, 2012 Case Laws Income Tax

Addition u/s 40A(3) - cash purchases above Rs 20,000 - assessee made final purchases from the Arhatiyas (commission agents / traders) and same cannot be treated as......
September 13, 2012 Case Laws Income Tax

Best judgement assessment - rejection of books of accounts - trading addition made on ground of decrease in G.P. rate - Explanation of the assessee can not be rejected in totto. - AT
September 13, 2012 Case Laws Income Tax

Deduction u/s 80IC - items were being manufactured at the specification of the customers and certain bought items were put together for supply the complete unit, i.e.......
September 13, 2012 Case Laws Income Tax

Exemption u/s 54EC - once money is deposited in the bank account it gets merged with other funds of the assessee and it is impossible to locate which funds have been......
September 13, 2012 Case Laws Income Tax

Since the acquisition of land is of capital nature and therefore, interest paid for borrowings for the purpose of purchasing of such land is not allowable. - AT
September 13, 2012 Case Laws Income Tax

Long term capital gain - dispute regarding computation of fair market value(fmv)as on 01.04.1981 - Valuation as per registered valuation accepted - however with regard......
September 13, 2012 Case Laws Income Tax

DTAA between India & UAE – casual attitude of the DRP leads to harassment of the assessee and drag them to protracted litigation - AT
September 13, 2012 Case Laws Customs

If the goods are seized or detained by the proper officer, the assessee shall not be charged with any rent or demurrage on the goods - AT
September 13, 2012 Case Laws Customs

Section 48 is not a contravention of the nature prescribed under Section 117 of the Customs Act, 1962 for non-filing of bill of entry within 30 days under Section 48 of the Act - AT

1 ....3 4 5 678 9 10 11........ 12

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

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: 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...