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Highlights / Annotations / Catch Notes For 2011

Home Highlights Year 2011

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Showing 151 to 200 of 1035 Records

1 2 345 6 7 8........ 21

December 17, 2011 Case Laws Income Tax

Income escaping assessment - as rightly pointed out by the Tribunal, the failure of the appellant in not having disclosed the agreement before the Assessing Officer......
December 17, 2011 Case Laws Income Tax

Deduction u/s. 10A - Incomes of unexplained nature - High Profit - No doubt, high profitability may give rise to suspicion but suspicion alone is not sufficient - AO was....
December 17, 2011 Case Laws Income Tax

Assessee in default - TDS u/s 194-I or 194-C -TDS on payment made for hiring of vehicles for transportation - The carriage of goods and passengers by any mode of......
December 17, 2011 Case Laws Customs

Whether ‘Dettol’ is a ‘Disinfectant’ and hence exempted from Sec. 18 of the Act as contended by the accused - for stocking, exhibiting and sale of ‘Dettol’ a license......
December 17, 2011 Case Laws Service Tax

Inclusion of the cost of material in the cost of services - photography services - the value of services in relation to photography would be the gross amount charged......
December 17, 2011 Case Laws Service Tax

Demand - manpower recruitment and supply services - show cause notice being foundation for making allegation that must clearly bring out the charge against the assessee.....
December 17, 2011 Case Laws Central Excise

Cenvat credit - the appellants are entitled for CENVAT credit and they cannot be denied the CENVAT credit merely on the ground that they have not taken the credit immediately.... - AT
December 17, 2011 Case Laws Central Excise

Cenvat Credit on Capital Goods - Lapse or not - Surrender of central excise registration - there being no provision in the excise law and rules made thereunder for......
December 17, 2011 Case Laws Central Excise

Refund - Rule 5 of Cenvat Credit Rules, 2004 - 100% EOU - it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four......
December 17, 2011 Case Laws Income Tax

Addition u/s 68 - Genuineness of the transaction - the loan of Rs. 20 lacs shown from Sh. Pritam Goel father of the assessee was only a journal entry - no addition could....
December 17, 2011 Case Laws Income Tax

Reassessment - whether the reopening is bad in law. - In the case on hand the AO had the necessary information in the audited accounts itself. - uphold the reopening......
December 17, 2011 Case Laws Income Tax

Notional Interest on security - part of annual letting value of the property. - Section 23 - Where payment of the security deposit is to circumvent the real rent, the......
December 17, 2011 Case Laws Income Tax

Capital expenditure or revenue expenditure - Deferment of revenue expenditure - Expenses incurred by the assessee on the replacement of membranes - the nature of......
December 17, 2011 Case Laws Service Tax

Export of services - Notification no. 21/2003 - retrospective effect - No material has been placed on record to show that, during the interregnum between the rescission.....
December 17, 2011 Case Laws Service Tax

Commission Agent or not - in the case of sales made directly by JCBI in the territory assigned to the Respondents for which respondent is receiving commission under......
December 17, 2011 Case Laws Income Tax

Non Competition Fee - expenditure claimed by the assessee in pursuance of non-compete agreement are capital expenditure-.... - AT
December 17, 2011 Case Laws Income Tax

Carried forward of loss determined under section 74 read with section 80 - long-term capital loss - As the assessee filed its original return declaring the positive......
December 17, 2011 Case Laws Income Tax

Applicbility of 269SS on temporary advances given by sister concerns - When it is the case of providing temporary accommodation to one sister concern to another sister......
December 17, 2011 Case Laws Income Tax

Deemed Dividend - It is trite law that mere nomenclature of entry in the books of accounts is not determinative of the true nature of transaction. - the payment made......
December 17, 2011 Case Laws Income Tax

Assessment by Mumbai AO - The jurisdiction would lie with the Income Tax Authorities at New Delhi. - This was brushed aside only on the ground that the assessment was......
December 17, 2011 Case Laws Income Tax

Cancellation of penalty levied u/s. 158BFA(2) - penalty is not automatic. - This is a case of non-substantiation of explanation; otherwise, the entry of Rs.9,26,600/-......
December 17, 2011 Case Laws Service Tax

Levy of Service Tax on Prepayment charges and charges for resetting of interest rates under Banking & Other Financial Services. - demand of service tax upheld.... - AT
December 17, 2011 Case Laws Service Tax

Prima facie, consider ‘Mithi River' to be a ‘river' and the activities undertaken by the appellant herein to be dredging of river falling within the definition of this......
December 17, 2011 Case Laws Central Excise

DTA sale by 100% EOU - once Development Commissioner giving permission to the appellant, a 100% EOU, to sell goods in DTA up to a specified value, Revenue cannot go......
December 17, 2011 Case Laws Central Excise

Refund - it is found that such a duty was not leviable - the burden of excess duty has not been passed on to the customer and it is paid from the pocket of the assessee.....
December 17, 2011 Case Laws Central Excise

Cenvat Credit on capital goods - capital goods used in exempted and excisable goods - credit allowed..... - HC
December 17, 2011 Case Laws Central Excise

Where goods have not reached the appellants premises and have been diverted in-between and, therefore, the credit taken by the appellants without actually receiving the.....
December 17, 2011 Case Laws Income Tax

Finishing school is not an incidental activity but a part of the activity of imparting education by the trust, the provisions contained in section 11(4A) does not apply..... - AT
December 17, 2011 Case Laws Income Tax

Depreciation on intangible assets - assessee was entitled to claim depreciation on 'business information' under the category of 'other identifiable intangibles [goodwill].... - AT
December 17, 2011 Case Laws Income Tax

Payment of royalty based on the turnover of every year at certain percentage on account of providing technical know-how informations and documentations is of revenue in.....
December 17, 2011 Case Laws Income Tax

Heavy expenditure incurred on brand promotion - Making of an entry or absence of an entry does not determine the allowability or otherwise of the item of expenditure and....
December 17, 2011 Case Laws Customs

Duty Drawback - export by 100% EOU - Tribunal was not right in allowing the appeals of the assessee and awarding duty drawback as per all industry rate against the......
December 17, 2011 Case Laws Service Tax

Clearing and Forwarding (C & F) service - appellants are not acting on behalf of the manufacturers for selling of the goods, rather the appellants are purchasing the......
December 17, 2011 Case Laws Service Tax

Abacus coaching - Japanese methods of mathematical calculation - the activities of the appellant would more appropriately be classified as recreational .... - AT
December 16, 2011 Circulars DGFT

Fixation of new Standard Input-Output Norms for the export product “Polytetrafluoroethylene / PTFE Powder / Granular PTFE”. - Cir. No. 85 /(RE-2010)/2009-2014 Dated: December 14, 2011
December 16, 2011 Circulars Customs

Appointment of Common Adjudicating Authority - Cir. No. F.No.437/28/2011-Cus. IV Dated: December 16, 2011
December 16, 2011 Circulars Customs

Appointment of Common Adjudicating Authority - Cir. No. F.No.437/27/2011-Cus. IV Dated: December 16, 2011
December 16, 2011 News Indian Laws

The Companies Bill 2011 as presented to the Parliament
December 16, 2011 Circulars Companies Law

Company Law Settlement Scheme, 2011 - Cir. No. 71/2011 Dated: December 15, 2011
December 16, 2011 Circulars Companies Law

Allotment of Director’s Identification Number (DIN) under Companies Act, 1956 - Cir. No. 70/2011 Dated: December 15, 2011
December 16, 2011 Articles Indian Laws

LLP- new form for auditor’s certificate about Alternate minimum tax (AMT) analysis and suggestions about newly prescribed Rule and Forms. - Article
December 16, 2011 Articles Indian Laws

MACHINE TO MACHINE COMMUNICATIONS - Article
December 15, 2011 Circulars FEMA

Risk Management and Inter Bank Dealings - Cir. No. 58 Dated: December 15, 2011
December 15, 2011 Notifications DGFT

Export of empty Gelatin Capsule, to EU. - Ntf. No. 90 (RE – 2010)/2009-2014 Dated: December 15, 2011
December 15, 2011 Notifications DGFT

Deferment in the date of effect of one provision contained in Note-6 of Notification No. 82 of 31.10.2011 relating to export of meat. - Ntf. No. 89 (RE-2010)/2009-14......
December 15, 2011 Circulars Service Tax

Regarding documents to be submitted for application of registration for paying service tax - Cir. No. ORDER NO. 2 /2011 Dated: December 13, 2011
December 15, 2011 Notifications Customs

Corrigendum to Notification 110/2010 – Customs, dated October 19, 2010 - Ntf. No. CORRIGENDUM Dated: December 14, 2011
December 15, 2011 Notifications Customs

Amends Notification No. 36/2001-Customs(N.T) dated the 3rd August 2001 - Ntf. No. 87/2011 Dated: December 15, 2011
December 14, 2011 Circulars Service Tax

Regarding clarification on levy of service tax on distributors/sub-distributors of films & exhibitors of movie - Cir. No. 148 Dated: December 13, 2011
December 13, 2011 Case Laws Income Tax

Disallowance cannot be made merely on presumption basis that the assessee had made the purchases by way of cash from the Grey market in violation of the provisions of......

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