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Highlights / Annotations / Catch Notes For September

Home Highlights September

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Showing 6551 to 6600 of 6921 Records

1 ....128 129 130 131132133 134 135 136........ 139

September 17, 2012 Case Laws Service Tax

As the appellant categorically admitted their tax liability on principle in their memorandum of appeal, it is not open to them to rely on the cited judgement wherein a......
September 17, 2012 Case Laws Service Tax

Denial of credit is on the ground that services were received purpose of construction of a mall which was prior to the services provided - credit may be allowed - AT
September 17, 2012 Case Laws Central Excise

Complaint under Section 9 of the Central Excise - trial court discharged the accused from prosecution - complainant was not given reasonable time to adduce evidence -......
September 17, 2012 Case Laws Central Excise

Restoration of appeal - Held that:- As the assessee has deposited an amount of Rs. 14,17,723/- the appeal rejected is need to be restored to the file for being......
September 17, 2012 Case Laws Central Excise

Non reversal of the amount of 10% of the value of the exempted goods send to an SEZ developer - to be treated as deemed exports and the provisions of Rule 6(3) are not applicable - AT
September 17, 2012 Case Laws Central Excise

Removal of Inputs as such - actual cenvat credit availed is to be reversed not the duty on value as 115% of the cost of production - AT
September 17, 2012 Case Laws Central Excise

Refund of excise duty paid during investigation – voluntarily payment - the department has no right to retain any amount so long as there is no confirmed duty demand......
September 15, 2012 Circulars Companies Law

Condition to be imposed for conersion of ordinary Society into Producer Company,Part-IX A of the Companies act,1956. - Circular
September 15, 2012 Case Laws Income Tax

Liaison Office(LO) and Indian subsidiary - assessee is a company of Finland - LO cannot be constituted as Permanent Establishment of the assessee in India - HC
September 15, 2012 Case Laws Income Tax

Direction for special audit - complexity of accounts - Section 142(2A) is not a provision by which the AO delegates his powers and functions, which he can perform to......
September 15, 2012 Case Laws Income Tax

Non applicability of section 201(1) r.w.s. 192 - fair estimate of the income of the employee while deducting TDS - the Reference is returned unanswered. - HC
September 15, 2012 Case Laws Income Tax

Abnormally high profit - extraordinary profits cannot lead to the conclusion that this is an arrangement between the parties. This would penalize efficient functioning. - HC
September 15, 2012 Case Laws Income Tax

Additions on Deemed dividend - Inter Corporate Deposits (ICDs) - Section 2(22)(e) does not provide that having a common Director in two companies would make Section......
September 15, 2012 Case Laws Income Tax

Disallowance of business expenditure - car hire, printing, hire of manpower and sampling and display of the goods dealt - If the assessee had failed to discharge its......
September 15, 2012 Case Laws Income Tax

Assessee-cooperative society carrying on business of banking statutorily required to place a part of its funds in approved securities, the income attributable thereto is....
September 15, 2012 Case Laws Income Tax

Succession - Undisclosed income - interest income earned on FDRs - only 50 % of the share of the deceased husband will be assessable in the hands of assessee. - HC
September 15, 2012 Case Laws Income Tax

Cost of acquisition of tenancy rights - It is impossible to distinguish any part of the differential interest which can be attributed to the cost of acquisition of the......
September 15, 2012 Case Laws Income Tax

Denial of deduction u/s 80HHD - the income from the money exchange business is a business income as the assessee has, by the said activity, earned profits. - HC
September 15, 2012 Case Laws Income Tax

Issuance of no deduction certificate u/s 197 - the certificate ought to have been given to the petitioner during the financial year 2009-10 and the Department cannot......
September 15, 2012 Case Laws Income Tax

Non-deduction of TDS - Section 40(a)(ia) is applicable only amount payable as on 31st March of year - AT
September 15, 2012 Case Laws Income Tax

Non compliance of TDS provision - payment of salary versus professional fees - doctors are employees of the assessee - deduction of TDS u/s 194J instead of u/s 192 is not correct. - AT
September 15, 2012 Circulars DGFT

Allocation of quantity of Rough Marble and Travertine Blocks for import for Financial Year 2012-13. - Trade Notice
September 15, 2012 Case Laws Income Tax

Validity of notice u/s 148 - during the scrutiny assessment proceedings, the AO was actually aware about the claim of the assessee u/s 57(iii). - reassessment not valid - HC
September 15, 2012 Case Laws Income Tax

Status of assessee – Resident vs Non-resident – Day of arrival, particularly late in the day should be excluded. If we exclude the date of arrival as it is not a......
September 15, 2012 Case Laws Income Tax

Survey followed by assessment u/s 143(3) – addition on account of valuation of closing stock, bogus liabilities, dis-allowance u/s.40A(3) and investment in purchase......
September 15, 2012 Case Laws Income Tax

MAT - Section 115JB - assessee is trying to compute the brought forward losses under the normal Income-tax Act provisions and not under the Companies Act - not allowed - AT
September 15, 2012 Case Laws Income Tax

TDS - section 40(a )(i) read with Section 44BB and section 195 – income of the service provider was deemed to be 10 per cent of the aggregate amount and the rate of tax....
September 15, 2012 Case Laws FEMA

Non realization of export proceeds - penalty imposed on the firm confirmed but reduced to 35% - penalty on partners deleted - The word “firm” or the “firm name” is......
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......

1 ....128 129 130 131132133 134 135 136........ 139

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