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Highlights / Annotations / Catch Notes For September of 2012

Home Highlights September September 2012 Year 2012

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Showing 51 to 100 of 587 Records

123 4 5 6........ 12

September 27, 2012 Case Laws Service Tax

Since in the instant appeal the amount involved is Rs. 5,01,561/- only, In view of the circular dated 17.08.2011, the appeal could not have been preferred by the......
September 27, 2012 Case Laws Service Tax

Adjustments of excess payment of service tax - Rule 6(3) of the ST Rules, 1994 - That rationale would be defeated if the condition of refund is insisted to be satisfied.....
September 27, 2012 Case Laws Service Tax

CENVAT credit - As in the case of F.O.B. exports, load port has to be considered as place of removal and therefore credit is admissible - AT
September 27, 2012 Case Laws Indian Laws

Suit for recovery of possession from a tenant - Whether the tenancy was for residential or commercial use of the property is wholly immaterial for the grant of a decree.....
September 27, 2012 Case Laws Income Tax

Exemption u/s 54 - LTCG - for application of provisions of section 54, the assessee has to buy a property as an owner and not as tenant. - AT
September 27, 2012 Case Laws Income Tax

Tax planning versus Tax Avoidance - distribution of dividend, prior to sale of its shares by the assessee, even though tax advantageous cannot be termed as a colourable.....
September 27, 2012 Case Laws Income Tax

If an assessee has furnished full and true particulars at the time of original assessment with reference to income alleged to have escaped assessment, AO cannot reopen......
September 27, 2012 Case Laws Income Tax

The interpretation of Section 40A(9) clearly brings out a dichotomy between 'contribution' and 'reimbursement' - ITAT to find whether the claim for deduction is being......
September 27, 2012 Case Laws Income Tax

TDS on Payments made for hiring of buses - The buses remained in the possession of the owners. - TDS to be deducted u/s 94C and not u/s 194I - AT
September 27, 2012 Case Laws Income Tax

Availability of agreement is one corroborative factor which would eliminate the doubts, but in the absence of that agreement, the other circumstances ought to have been.....
September 27, 2012 Case Laws Income Tax

TDS u/s 192 - AO straightway applied Rule 3 without first establishing the case that the appellants have provided any concession in the shape of accommodation to its......
September 27, 2012 Case Laws Income Tax

Deemed Dividend - having accepted the interest income received by the company as business income, the Revenue cannot argue that lending and advancing of money is not......
September 27, 2012 Case Laws Income Tax

Presumptive taxation on receipt of advance u/s 44AD - Builder/Developer - no income can be assessed on presumptive basis in the AY 2006-2007 as the assessee has already.....
September 27, 2012 Case Laws Income Tax

Addition u/s 68 in the hands of co-operative bank - Society/Bank not required to go for detailed verification of address/whereabouts of the customers and therefore,......
September 27, 2012 Case Laws Income Tax

Purchase of unis of UTI - non registration of the units in the actual holder's name. - If the Revenue had questioned the transaction as not legal, then Section 94 would....
September 27, 2012 Case Laws Income Tax

TDS u/s 195 - import of software or supply of software - payment made by the assessee to non-resident companies would amount to royalty, liable to TDS - AT
September 27, 2012 Case Laws Income Tax

Amortization of premium paid on Government securities – the assessee is entitled to deduction on account of amortization of premium on Govt. securities over its life. - AT
September 27, 2012 Case Laws Income Tax

Assessees who have paid agricultural income tax (state) on 100% of the income from centrifuged latex, will not be reassessed under the Central Act for any year prior to.....
September 27, 2012 Case Laws Companies Law

Winding up Petition - share application money - Merely because a refund has been asked, neither is it a debt nor is the Company liable to pay the same. - HC
September 26, 2012 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee company is not holding a single share in company lending advance - no addition - AT
September 26, 2012 Case Laws Income Tax

Interest on FDRs made out of zero coupon convertible bonds - chargeable under section 56 - AT
September 26, 2012 News Indian Laws

Invitation of Views on the draft National IPR Strategy as prepared by the Sectoral Innovation Council on IPR
September 26, 2012 Circulars FEMA

Foreign Direct Investment (FDI) in India -Allotment of Shares to person resident outside India under Memorandum of Association (MoA) of an Indian company – Pricing......
September 26, 2012 Notifications Customs

Seeks to extend the validity of Notification No.99/2007-Customs, dated the 3rd September, 2007 by one more year i.e. up to and inclusive of 2nd September, 2013 - Notification
September 26, 2012 Notifications Customs

Seeks to continue, up to and inclusive of 23rd September, 2013, the anti-dumping duty on imports of Presensitised Positive offset aluminium Plates/PS plates ,......
September 26, 2012 Notifications Customs

Specifies Jurisdiction of Chief Commissioner of Customs and Commissioner of Customs (appeals) - Notification
September 26, 2012 Case Laws Income Tax

When a house is completed after expiry of three years from the transfer of the original asset, the assessee is entitled to exemption under section 54F - AT
September 26, 2012 Case Laws Income Tax

Alleged accommodation entries - allegation of providing bills and entries and charging commission for his services @ 0.25% of the aggregate transactions - no addition -.....
September 26, 2012 Case Laws Income Tax

Merely because the assessee has not carried out any charitable activity during the last 3 years does not mean that the assessee is not entitled to the certificate u/s 80G - AT
September 26, 2012 Case Laws Income Tax

Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT
September 26, 2012 Case Laws Customs

Since misdeclaration of the value of the imported goods has been upheld, the goods are held liable for confiscation. - However, since the said goods are not available......
September 26, 2012 Case Laws Customs

Since misdeclaration of the value of the imported goods has been upheld, the goods are held liable for confiscation. - However, since the said goods are not available......
September 26, 2012 Case Laws Customs

There is no provision in the Customs Act for payment of interest on return of the seized currency or return of the sale proceeds of any seized goods which are ordered to....
September 26, 2012 Case Laws Customs

Rebate claim - DFIA Licence - double benefit - No restriction in the Notification No. 40/2006-Cus., on claiming rebate of duty paid on exported goods and availment of......
September 26, 2012 Case Laws Service Tax

Refund claim of service tax paid on terminal handling charges - period of limitation - matter remanded back to allow the benefit - AT
September 26, 2012 Case Laws Service Tax

Commissioner cannot go beyond the provisions applicable at the time of occurrence of offence - AT
September 26, 2012 Case Laws Central Excise

The storage tank has been held to be a component to the main machinery namely, boiler and the benefit is extended to the inputs used in the construction of the storage......
September 26, 2012 Case Laws Central Excise

When a principal manufacturer gets his goods manufactured from a job worker on job work basis and the transaction between them are on principal to principal basis, it is....
September 26, 2012 Case Laws Central Excise

Refund of education cess - export - rebate of duty - amendment is prospective or retrospective – held that amendment is retrospective in nature - refund of education cess allowed - HC
September 26, 2012 Case Laws Central Excise

Mandatory penalty u/s 11AC - if there is no intent to evade payment of duty, no penalty u/s 11AC - HC
September 25, 2012 Notifications Income Tax

Income-tax (12th Amendment) Rules, 2012. - Insertion of Rule 21AB & Form Nos. 10FA & 10FB - Notification
September 25, 2012 Notifications Income Tax

Amendment in Rule 17C of Income Tax Rules, 1962 - Notification
September 25, 2012 Circulars FEMA

Foreign Exchange Management Act, 1999-Import of gold in any form including jewellery made of gold/precious metals or/and studded with diamonds/semi-precious/precious......
September 25, 2012 Circulars FEMA

Know Your Customer (KYC) norms/Anti-Money Laundering (AML) standards/Combating the Financing of Terrorism (CFT) Obligation of Authorised Persons under Prevention of......
September 25, 2012 Notifications Companies Law

Companies (Central Government's) General Rules and Forms (Fifth Amendment) Rules, 2012 - (Form 23AC & 23ACA) - Notification
September 25, 2012 Case Laws Income Tax

Block assessment - no substance in the contention of the revenue that the assessee may require to prove the source of income all over again, even if no incriminating......
September 25, 2012 Case Laws Income Tax

Diversion of income by overriding title - amount paid by the assessee to wife of deceased partner of the firm - deduction allowed - AT
September 25, 2012 Case Laws Income Tax

Whether sale of shops, duplex & bungalow developed on agriculture land by developer under agreement amount to business income under head PGBP or Capital Gain - AO to......
September 25, 2012 Case Laws Income Tax

Deduction u/s 80IA - assembly of sharpeners - there is no merit in the argument of AO that it is a “simple manual process”, which does not qualify for the deduction. - AT
September 25, 2012 Case Laws Income Tax

Rejection of books of account u/s 145 - audit report mentioning fact that there was no requirement for deduction of TDS on hire charges paid which was below the......

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