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Highlights / Annotations / Catch Notes For 2011

Home Highlights Year 2011

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Showing 351 to 400 of 1035 Records

1 ....4 5 6 789 10 11 12........ 21

November 26, 2011 Case Laws Central Excise

Compounded levy scheme- cold rolling machines - the duty can be charged only on the basis of actual number of cold rolling machines installed and, therefore, if in a......
November 26, 2011 Case Laws Central Excise

Demand and Penalty - instead of taking credit in Cenvat Credit account, it took credit in PLA - it is only a minor procedural mistake - demand of duty is not justifiable .... - HC
November 26, 2011 Circulars Service Tax

Leviability of Service Tax to (DICGC) has been reexamined in the light of observations received from Chief Commissioner (LTU), Mumbai - Cir. No. F.No.187/135/2008-CX.4......
November 26, 2011 Circulars Service Tax

Security Agency's Service – CISF provide security service to several other properties including those owned by public sector companies and state governments - Cir. No. F....
November 26, 2011 Case Laws Income Tax

Reassessment - Futures & Options loss - speculation loss or not - The mere fact that the transactions were not delivery based, does not amount to tangible material -......
November 26, 2011 Case Laws Income Tax

Registration under Section 80G(5)(vi) of the Act - mere making of profit would not be ground to deny registration once the objects of the society are for charitable purpose.... - HC
November 26, 2011 Case Laws Income Tax

Expenditure incurred on issue of shares (public issue expneses) are not allowable expenditure u/s 35D ...... - HC
November 26, 2011 Case Laws Income Tax

The amount paid to the employees of the assessee company being in the nature of salary is not taxable in India, in view of the Article-16 of DTAA between India and USA......
November 26, 2011 Case Laws Income Tax

The subsidiary company is not a related person of the assessee within the meaning of clause (b) of section 40A(2) .... - HC
November 26, 2011 Case Laws Income Tax

Additions u/s 41(1) - deep freezer deposits - provisions of section 41(1) of the Act cannot be applied to the facts of this case as the twin conditions as prescribed in.....
November 26, 2011 Case Laws Service Tax

CENVAT credit - repair and maintenance of wind mills - As per the definition of input service it follows that the said definition not only covers services which are used....
November 26, 2011 Case Laws Service Tax

Cenvat credit of service tax - garden maintenance service - services having nexus or integral connection with the manufacture of final products as well as the business......
November 26, 2011 Case Laws Central Excise

Manufacture and clearance of HDPE Tarpaulin falling - the process of stitching and fixing eyelets in the tarpaulin sheets would not amount to manufacture..... - AT
November 24, 2011 Notifications Customs

Regarding import of Opal Glassware from people’s Republic of China and UAE. - Ntf. No. 103/2011 Dated: November 23, 2011
November 24, 2011 Notifications Customs

Relating to customs duty exemption to Ministry of Defence for goods imported for the use in MR-SAM project - Ntf. No. 102/2011 Dated: November 18, 2011
November 23, 2011 Case Laws Wealth-tax

Urban land - Value of land - Rs.847/- or Rs.2,77,64,000/-. right in land - assessees rights in the land in issue had to be valued at Rs.847/-.... - HC
November 23, 2011 Case Laws Income Tax

Revenue loss or capital loss - the remarks of the auditors become relevant and could not be brushed aside so conveniently as has been done by the Tribunal. - shares in......
November 23, 2011 Case Laws Income Tax

Deduction u/s 10B - AO is not justified in denying the deduction u/s 10A (determined at Rs.4,78,57,158) for the reason that the assessee company did not have any profits....
November 23, 2011 Case Laws Customs

Rejection of Value of imported goods - if value declared is rejected, Revenue should establish with details of contemporaneous imports of such or similar goods, that......
November 23, 2011 Case Laws Service Tax

If non-refundable deposits are collected, by the service providers from their distributors, as security deposit for supply of SIM cards, recharge voucher coupons and the....
November 23, 2011 Case Laws Service Tax

SIM cards, recharge coupon vouchers, mobile telephone rentals on post paid connections, value added services such as ring tones, music down loads, wall papers etc., and.....
November 23, 2011 Case Laws Service Tax

Rejection of Refund Claim - Non compliance of provisions of Export of Services Rules, 2005 - Simultaneous proceedings - Demand raised u/s 73 by way of issuing SCN and......
November 23, 2011 Case Laws Central Excise

Classification - The product Vipul Booster, which has as its active ingredient, Triacontanol, which is an insecticide merits classification as an 'insecticide' u/h No.......
November 23, 2011 Case Laws Income Tax

Withholding tax u/s 195 - Royalty u/s 9(1)(iv) - right to use the licensed version of the software - when the payer has a bona fide belief that the income is not......
November 23, 2011 Case Laws Income Tax

Assessee did not claim credit of TDS as he was not in possession of the TDS certificate. - an application is filed under Section 154 of the Act enclosing the TDS......
November 23, 2011 Case Laws Income Tax

Deduction u/s 10A - the deduction under s. 10A is not an exemption but only a deduction under Chapter III of the IT Act and the provisions of s. 80AB of Chapter VI-A......
November 23, 2011 Case Laws Service Tax

Photography service - value of paper, chemicals and other materials to be included in the value of taxable services u/s 67 - however demand set aside on the ground of......
November 23, 2011 Case Laws Central Excise

Manufacture - Whether user of term on the product 'Pure Water' is branding of goods - Re-pacing of Pure Water - 'Pure Water', by any stretch of imagination can not be......
November 23, 2011 Case Laws Central Excise

Classification of goods - 'Nomark' cream - Nomark is a medicament classifiable under heading 3003.39 and is not a cosmetic product classifiable under heading 3304..... - AT
November 23, 2011 Circulars FEMA

Comprehensive Guidelines on Over the Counter (OTC) Foreign Exchange Derivatives – Foreign Currency – INR swaps - Cir. No. 50 Dated: November 23, 2011
November 23, 2011 Circulars DGFT

Removal of names of the firms from list of defaulters for failure to export of cotton. - Trade Notice No. 22 Dated: November 22, 2011
November 23, 2011 Circulars FEMA

Foreign Investments in Infrastructure Debt Funds - Cir. No. 49 Dated: November 22, 2011
November 22, 2011 Case Laws Central Excise

Supply of caps along with tubes - If in the present case, the caps are not manufactured in the factory of the appellant but are being supplied by the customers of the......
November 22, 2011 Circulars Income Tax

Proforma for obtaining information relating to Transfer Pricing and in other cases - Cir. No. [F. No. 504/31/2010-FTD-I], Dated: November 21, 2011
November 22, 2011 Case Laws Income Tax

Taxability of receipt u/s 28(va) - Payments on account of non-compete fees cannot be brought to tax u/s.45 - taxable as business profit... - AT
November 22, 2011 Case Laws Income Tax

Order of commissioner passed under section 80G(5)(vi) - Non appealable order - HC admitted the writ petition in the absence of appellate remedy.... - HC
November 22, 2011 Case Laws Income Tax

Deduction u/s 80IB - whether workers supplied by the contractor are also to be treated as workers employed by the assessee - held yes..... - HC
November 22, 2011 Case Laws Income Tax

TDS on hiring charges of tanker - TDS u/s 194C or 194I - Tax is required to be deducted at source from the payments to the carrier in terms of provisions of sec. 194-C......
November 22, 2011 Case Laws Income Tax

Deduction u/s 10A - whether the gain on revaluation of the receivable foreign exchange also forms part of export turnover without actual receipt - Held no..... - AT
November 22, 2011 Case Laws Income Tax

Denial of deduction u/s 80IB on technical ground is not justified.... - AT
November 22, 2011 Case Laws Service Tax

Payment of service tax on import of services through Cenvat Credit - the exercise of payment of service tax and availment of credit is Revenue neutral exercise - demand.....
November 22, 2011 Case Laws Central Excise

Cash refund - Rule 5 of the Cenvat Credit Rules, 2004 - There is no provision in this Rule that the cash refund of accumulated Cenvat credit would not be available if......
November 21, 2011 Notifications Central Excise

Amends Notification No.3/2005-Central Excise, dated the 24th February, 2005 - Ntf. No. 41/2011 Dated: November 18, 2011
November 21, 2011 Case Laws Income Tax

Income from lease rental by letting out machinery - merely because the lease period has expired, the character of the rental income does not change from ‘business......
November 21, 2011 Case Laws Income Tax

Non deduction of TDS on salary u/s 192 - Once the alleged salary had been subjected to Iraqi income-tax, it cannot be taxed again in India.... - HC
November 21, 2011 Case Laws Income Tax

Sale of ESOP shares - LTCG or STCG - Date of acquisition - date of allotment - the assessee’s claim of taxability of gains on the transfer of such rights under the head.....
November 21, 2011 Case Laws Income Tax

A society formed by Government of Haryana - the grants received by the assessee should not be considered either as income or for ascertaining the amount expanded or......
November 21, 2011 Case Laws Income Tax

Exemption u/s 10(38) - LTCG - point of transfer of shares - conversion of investment into stock in trade or actual sale - Department is justified in computing the income....
November 21, 2011 Case Laws Income Tax

TDS on Royalty 195- Broadcasting of cricket matches - As the consideration for live broadcasting does not fall either u/s 9(1)(i) or u/s 9(1)(vi), such amount is not......
November 21, 2011 Case Laws Income Tax

Sale of assets of partnership firm after dissolution – Individual erstwhile partners are liable to compute as Capital Gains under section 45.... - HC

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