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Highlights / Annotations / Catch Notes For September of 2012

Home Highlights September September 2012 Year 2012

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Showing 401 to 450 of 587 Records

1 ....5 6 7 8910 11 12

September 11, 2012 Case Laws Income Tax

Addition u/s 69A - Cash deposits in bank contended by assessee to be out of gift made by his father for his old age / hospitalization - Addition u/s 69A justified as......
September 11, 2012 Notifications VAT and Sales Tax

Regarding online submission of Form T-2. - Notification
September 11, 2012 Circulars VAT and Sales Tax

Online issue of Central Declaration Forms. - Circular
September 11, 2012 Circulars VAT and Sales Tax

Online submission of Form T-2. - Circular
September 11, 2012 Case Laws Income Tax

Dis-allowance u/s 40A(2)(b) - salary payment to nephew who was studying also - If any person is working, he can at the same time, continue his study also in part time,.....
September 11, 2012 Case Laws Income Tax

As the interest paid by assessee is not for any loan or debt but for the delay in payment of bills for purchases effected cannot be termed as interest as defined u/s.......
September 11, 2012 Case Laws Customs

Refund of customs duty - higher rate was paid in ignorance of notification which allowed him payment of concessional rate of duty - refund allowed - AT
September 11, 2012 Case Laws Service Tax

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT
September 11, 2012 Case Laws Service Tax

Provisional assessment under service tax - Appellate authority should not have, without putting the appellant to notice, pass an order directing the appellant to......
September 11, 2012 Case Laws Service Tax

Cenvat Credit - outdoor catering service for supply of food to workers - not more than 250 workers in their factory - pre-deposit ordered - AT
September 11, 2012 Case Laws Central Excise

As per Section 4(3)(d) of the Central Excise Act, 1944 the PDI and free after sales services charges can be included in the transaction value only when they are charged.....
September 11, 2012 Case Laws Central Excise

Export of goods - payment of duty on exempted goods - Govt. cannot retain any amount which is not due to it, the amount so collected is allowed to be re-credited in......
September 11, 2012 Case Laws Central Excise

Due date for payment of duty u/r Rule 8(3A) - forfeiture of facility of utilization of cenvat credit - Only with effect from 1-6-2006, Rule 8(3A) has been amended......
September 11, 2012 Case Laws Central Excise

Reversal of input credit on stock or work in progress when the appellant opts for SSI exemption - no demand in vie of earlier HC decision - AT
September 10, 2012 Circulars DGFT

Modification in the description of import item under SION A2337. - Public Notice
September 10, 2012 Circulars DGFT

Corrections/Amendments in Appendix 37A and Appendix 37D of Handbook of Procedures Volume I. - Public Notice
September 10, 2012 Case Laws Central Excise

The Cenvat Credit availed on manufacturing activity can be utilized for discharging the deemed liability on commission paid to foreign agents under Business Auxiliary Services - AT
September 10, 2012 Case Laws Central Excise

Entitlement of the appellant to avail Cenvat credit - 100% E.O.U. - Export under bond - exemption notification no. 30/2004-C.E. - demand confirmed against them while......
September 10, 2012 Case Laws Central Excise

Refund claim of SAD - unjust enrichment - CA certificate is sufficient as per the Board’s Circular No. 18/10-Cus., dated 8-7-2010, to discharge the liability of bar of......
September 10, 2012 Case Laws Customs

The concept of manufacture in the Central Excise law cannot be brought into for the purpose of 100% EOU Undertaking service activities. - AT
September 10, 2012 Case Laws Service Tax

Non payment of service tax on commission paid to the agent located outside India - revenue-neutrality - penalty waived - AT
September 10, 2012 Case Laws Service Tax

The question of penalty proceedings would arise only when there could be valid recovery proceedings under Section 73(1) of the Act. That is the reason when the ‘non......
September 10, 2012 Case Laws Service Tax

Cenvat credit on input services namely, Courier service and insurance premium on vehicles cannot be denied - these services are related to activity of business. - AT
September 10, 2012 Case Laws Customs

Bona fide purchaser of a car which is cleared by the Customs Department is not liable to pay redemption fine even if the car was under valued and the original importer......
September 10, 2012 Case Laws Income Tax

Combined reading of section 10(10CC) & 17(2iv) shows that Taxes borne by the employer were obligation, otherwise such payments would have been payable by the assessee. -....
September 10, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) – merely making a wrong claim in the return of income cannot a ground for imposing penalty u/s 271(1)(c) of the Act as it neither amounts to......
September 10, 2012 Case Laws Income Tax

Whether in real estate business tripartite sale on basis of MOU is business income or income from other source - held as business income - AT
September 10, 2012 Case Laws Income Tax

Licence fee from various telecommunication and cable network operators on account of installation of towers/antennas on terrace of the property - Receipts were held as......
September 10, 2012 Case Laws Income Tax

Addition made on account for rejection of books u/s 145 - AO has given one hour to produce details - Case remand back to AO - AT
September 10, 2012 Case Laws Income Tax

Deduction under section 80IB - manufacturing process - the conversion charges received is in course of manufacturing activity by using the same machinery and labour -......
September 10, 2012 Case Laws Income Tax

Depreciation on the LPG Cylinders - loaning of the cylinders against security deposit - depreciation allowed - AT
September 10, 2012 Case Laws Income Tax

Assessment of interest on compensation on acquisition of land - AO was not justified in totally ignoring the claim of petitioner without examining - AT
September 10, 2012 Case Laws Income Tax

Non deduction of TDS - Levy of interest u/s 201(1A) is automatic, however it is not so in case of imposition of penalty u/s 271C. Section 273B provides a discretion to......
September 10, 2012 Case Laws Income Tax

If donations are received compulsorily for the admission of students, the assessee would not be entitled for exemption either under S.10(23C) or under S.11 of the Act - AT
September 10, 2012 Case Laws Income Tax

Additions u/s 68 - capital introduced by partners - - The availability of funds with the partners was not at all disclosed in their respective returns of income. -......
September 10, 2012 Case Laws Income Tax

Deduction under section 80-IA(4)(ii) – telecommunication services - If the assessee can be given exemption, then a person running even a public call office (PCO) should....
September 10, 2012 Case Laws Wealth-tax

Penalty u/s 18(1)(c) of wealth tax act - Had the assessee been put to notice with respect to explanation(4) of section 18(1)(c) of the Act and consequently given......
September 10, 2012 Case Laws Companies Law

When Official Liquidator can not 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....
September 9, 2012 Case Laws Service Tax

Beneficiation of coal activity - Business auxiliary services - Activity of loading /unloading of the coal for bringing the coal into washery fall under the category of......
September 9, 2012 Case Laws Service Tax

Taxability on allotment fees - Revenue brought it under the service tax to be rental receipt from immovable property - need to be tested by the officers at grass root level - AT
September 9, 2012 Case Laws Central Excise

Non payment of duty - as the appellant has paid the duty before issuance of the SCN, and there is no quantification of the interest, in that view the penalty is reduced to 25% - AT
September 9, 2012 Case Laws Central Excise

Refund - Government cannot retain the amount collected without authority - amount so paid by applicant is to be treated as voluntary deposit with department and same is.....
September 9, 2012 Case Laws Central Excise

Clandestine removal of goods - electricity bills disclosed the actual consumption of electricity and the Revenue has been able to show that the appellants suppressed......
September 9, 2012 Case Laws Service Tax

As stated in Section 11B of the Central Excise Act,1944, the appellants are entitled for refund from the relevant date i.e. settlement of the dispute between the parties - AT
September 9, 2012 Case Laws Customs

Subletting of the customs area to some non-vessel operating cargo carriers - there is no restriction on the appellants not to sublet the premises - no specific......
September 9, 2012 Case Laws Customs

Interest – territorial jurisdiction – determination of the appellate forum based upon the situs of the Tribunal would lead to a anomalous result - HC
September 9, 2012 Case Laws Customs

Unjust enrichment - Refund - Non-availment of Modvat credit, C.A. certificate to the effect that the duty incidence has not been passed on by the respondent are......
September 9, 2012 Case Laws Income Tax

Shareholders of the company can gift their shares in favour of the company. - There is no bar - HC
September 9, 2012 Case Laws Income Tax

Merely because the company has earned profits by selling some of the shares, that doesn't mean that the company is engaged in shares trading. - HC
September 9, 2012 Case Laws Income Tax

AO made addition as per TDS certificates without bringing to the notice of the assessee as to which of the income was covered under tax deducted at source certificate......

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