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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 6501 to 6550 of 6921 Records

1 ....127 128 129 130131132 133 134 135........ 139

September 18, 2012 Case Laws Income Tax

The interest paid has to be allowed as deduction u/s 36(1)(iii) as in existence during the assessment year 1999-2000 as a transaction of borrowing is not the same as a......
September 18, 2012 Case Laws Income Tax

Indra Vikas Patra – As IVPs assessed in the hands of company then how these IVPs can assess in the hands of assessee. - And there was nothing wrong to keep IVPs which......
September 18, 2012 Case Laws Income Tax

Can genuine business expenditure disallow merely because of wrong nomenclature - As the recipient confirmed the receipt, on which TDS deducted & shown as income in his......
September 18, 2012 Case Laws Income Tax

Provisions for bad and doubtful debt though statutorily required under the RBI guidelines do not qualify for deduction as business expenditure - AT
September 18, 2012 Case Laws Income Tax

Assessee’s society is covered by the doctrine of mutuality and this amount was not taxable - income received from the members is exempt and the income received from......
September 18, 2012 Case Laws Income Tax

Disallowance of expense on account of late deposit of TDS u/s 40(a)(ia) – amendment to the provisions of Sec.40(a)(ia) of the Act, by the Finance Act, 2010 is......
September 18, 2012 Case Laws Income Tax

Legal and professional charges - capital or revenue in nature – Fee paid to advocates for SLP filed before the Supreme Court - held as revenue in nature - AT
September 18, 2012 Case Laws Income Tax

Disallowance u/s 14A r/w Rule 8D - provisions of Rule 8D shall apply with effect from assessment year 2008-09 onwards. The Order of CIT (A) & AO is perverse - AT
September 18, 2012 Case Laws Income Tax

Condonation of delay of 290/287 days in filing appeals - Assessing Officer, meanwhile, got seriously preoccupied in the work - delay condoned being explained - HC
September 18, 2012 Case Laws Indian Laws

Motor Vehicles Tax Act, 1974 - purchase of trucks which were earlier seized by the customs authorities and against with demand of duty is pending - Plaintiffs ought to......
September 18, 2012 Notifications Income Tax

Income-tax (Eleventh Amendment) Rules, 2012 - Insertion of rules 31ACB, 37J, Form Nos. 26A & 27BA. - Notification
September 18, 2012 Case Laws Customs

Provisional release of the goods - import of silk yarn - directed to release the goods in question on the petitioner paying the customs duty equivalent to 75% of the......
September 18, 2012 Case Laws Customs

Import of goods – rejection of transaction value – no reference to any contemporaneous goods - no justifiable reasons to reject the transaction value and to enhance the.....
September 18, 2012 Circulars Income Tax

Section 144C of the Income-tax Act, 1961 - Dispute resolution Panel-Reference to - Reconstitution of DRP at specified areas of jurisdiction. - Order-Instruction
September 18, 2012 Circulars Income Tax

Instructions regarding Income limits for assigning cases to Deputy Commissioners/Assistant Commissioners/ITOs - Order-Instruction
September 18, 2012 Case Laws Customs

Import - prohibited goods - Goods were old and used cut pieces, and cuttings etc. of various articles of iron and steel - the same were in fact melting steel scrap -......
September 18, 2012 Case Laws Service Tax

Service Tax on commission - status - Commission agent versus dealer - from the perusal of facts, circumstances and agreement, assessee has been held as commission agent - AT
September 18, 2012 Case Laws Service Tax

Service tax on reverse charge basis on legal services received prior to 7.9.2009. - not leviable - AT
September 18, 2012 Case Laws Central Excise

Cenvat credit of courier services -patching the final products to their customers and it is on F.O.R. basis. - credit to be allowed if found in order - AT
September 18, 2012 Case Laws Central Excise

Provisions of Rule 96ZO of Central excise Rules, permitting the minimum penalty for delay in payment without any discretion and without having regard to extent and......
September 18, 2012 Case Laws Central Excise

Warehousing of Petroleum products under central excise - storage loss beyond - limit of 0.5% - No set off of a gain or loss in a tank is permitted against the loss or......
September 18, 2012 Case Laws Central Excise

Valuation of demo bike under central excise - Assessees have not been able to demonstrate any difference between the ‘demo bikes’ and the ‘normal bikes’ sold to dealers.....
September 18, 2012 Case Laws Central Excise

Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT
September 18, 2012 Circulars FEMA

Establishment of Liaison Office (LO) / Branch Office (BO) / Project Office (PO) in India by Foreign Entities – Clarification. - Circular
September 18, 2012 Circulars DGFT

Allocation of quantity of Rough Marble and Travertine Blocks for import for Financial Year 2012-13. - Trade Notice
September 17, 2012 Circulars Central Excise

Cenvat credit of basic excise duty for payment of NCCD. - Circular
September 17, 2012 Notifications Customs

Making E-payment of Customs duty mandatory. - Notification
September 17, 2012 Notifications Customs

Amends Notification No. 62/1994-Custom (N. T.) - Customs ports - Appointment for specified purposes. - Notification
September 17, 2012 Notifications Customs

Amends Notification No. 36/2001-Customs (N. T.) dated the 3rd August, 2001. - Notification
September 17, 2012 Case Laws Companies Law

Application for withdrawal of the proceedings - That a proceeding under Section 397 of companies act could not be equated with a civil suit - not allowed to be withdrawn - HC
September 17, 2012 Case Laws Income Tax

Taxation on cessation of liability to repay a loan - the cessation of liability to repay a loan taken to purchase a capital asset does not result in a revenue receipt. -....
September 17, 2012 Case Laws Income Tax

As the assessee carried on business of banking and the amounts being written off as bad debts was the money lent in the ordinary course of its business. - claim of bad......
September 17, 2012 Case Laws Income Tax

Disallowance of set-off loss on derivative trading - can not be held as loss from speculation business, simply because procedural mechanism has taken a long time to......
September 17, 2012 Case Laws Income Tax

When a rule or provision does not effect or empower any right or create an obligation but merely relates to procedural mechanism, then it is deemed to be retrospective - AT
September 17, 2012 Case Laws Income Tax

Method of accounting adopted by the taxpayer consistently and regularly cannot be discarded by the Departmental authorities on the view that he should have adopted a......
September 17, 2012 Case Laws Income Tax

Loss on the sale of debentures - non-convertible Part B of the 15% redeemable partly convertible debentures - the loss suffered could not be construed to be a part of......
September 17, 2012 Case Laws Income Tax

Review petition - Business connection of the appellant in India / PE - questions recorded against the appellant may cause prejudice to the appellant. - Review Petitions admitted - HC
September 17, 2012 Case Laws Income Tax

Penalty u/s. 271(1)(c) - it is not a fit case for levy of penalty u/s. 271(1)(c) on the surrender of additional income - AT
September 17, 2012 Case Laws Income Tax

Profit on sale of shares/mutual funds - Business income OR income from capital gain - mere volume of transactions transacted by the assessee would not alter the nature.....
September 17, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - addition to deemed dividend - No intention of either furnishing inaccurate particulars of income or concealment of any particulars of income is,....
September 17, 2012 Case Laws Income Tax

Though, the Act does not lay down any time limit for initiating proceedings u/s.158BD yet, equity demands that proceedings should not be kept pending indefinitely and......
September 17, 2012 Case Laws Income Tax

Capital Gain - computation - inheritance - the cost of acquisition must be determined to be the cost at which the respondent's grandfather / father acquired the......
September 17, 2012 Case Laws Income Tax

Prior period expense - Interest liability - Whether liability of earlier years has been crystallized in this year – Deduction allowed - AT
September 17, 2012 Case Laws Income Tax

Initiation of search and seizure u/s 132 - stock-in-trade of business cannot be seized during search and seizure operations conducted on or after June 1, 2003 - HC
September 17, 2012 Case Laws Income Tax

Notices u/s 143(2)/142(1) - status of assessee mentioned wrongly - The defect in issuance of notice and assessment noted by the CIT(A) was not fatal so as to render the....
September 17, 2012 Case Laws Income Tax

Business of plying of trucks - computation u/s 44AE - Assessee has sold 7 and acquired 4 - allegation of benami ownership of trucks - no incriminating evidence were......
September 17, 2012 Case Laws Income Tax

Refusal to extend/continuance of Registration under Section 80G – main object should be charitable activity and not maintenance of accounts - revenue to pay cost of Rs. 25000/- - HC
September 17, 2012 Case Laws Customs

Disallowance of claim for refund – there is delay in making the refund of the amount - respondent would be entitled to interest - HC
September 17, 2012 Case Laws Customs

Enhancement of transaction value - price list reflects the retail sale price of the items in the domestic market - price lists are merely the quotation of the prices......
September 17, 2012 Case Laws Service Tax

Erection, installation and commissioning - if there is no reply filed before adjudicating authority, those submissions made before the appellate authority at the time of....

1 ....127 128 129 130131132 133 134 135........ 139

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