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Highlights / Annotations / Catch Notes For 2011

Home Highlights Year 2011

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Showing 401 to 450 of 1035 Records

1 ....5 6 7 8910 11 12 13........ 21

November 21, 2011 Case Laws Income Tax

TDS u/s 194C on bus hiring charges. - Since in the present case, the payments in question are not to subcontractor, this proviso is not applicable and hence, as per the.....
November 21, 2011 Case Laws Income Tax

Prize winning from certain unsold tickets - special rate of tax, i.e., 30 per cent. provided under section 115BB of the Act is applicable even if winning from lottery is....
November 21, 2011 Case Laws Customs

Refund - the goods imported vide bills of entry dated 24-8-1998 and 2-2-1999 were cleared provisionally and provisional assessments were subsequently finalized on 216.99....
November 21, 2011 Case Laws Central Excise

Supplementary invoice - Manufacturer is liable to pay interest on additional duty (Differential duty).... - AT
November 21, 2011 Case Laws Central Excise

Manufacture of brass sheets/circles - exemption under Notification No.5/98, dt.2.6.98 - goods manufactured by the appellant are totally exempt from payment of duty. .. - AT
November 21, 2011 Case Laws Central Excise

Classification - the photopolymer relief image plates qualifies for the description of ‘printing blocks’ and accordingly, eligible for the duty exemption during the......
November 19, 2011 News Indian Laws

Revised Concept Paper on Taxation of Services based on Negative List November, 2011
November 19, 2011 Case Laws Service Tax

Direct-to-home (DTH) service - Levy of entertainment tax or service tax - Legislative powers of State Govt - It is the entertainment derived from the content that is the....
November 19, 2011 Case Laws Income Tax

Deduction u/s 80JJA - it is not fair to restrict the location of municipal limits only, when the Circular No. 772 refers to 'local bodies' which include the Panchayats......
November 19, 2011 Case Laws Income Tax

Interest on refund - AO was not justified in withdrawing the interest under section 244A(1) because the seized cash was adjusted against the existing liability and......
November 19, 2011 Case Laws Income Tax

Set off of loss suffered on sale and purchase of shares - even business loss in speculative transactions cannot be set off against other business income or income from......
November 19, 2011 Case Laws Income Tax

Sale of shares of Indian Company - non resident company - Mauritius Tax Treaty - the applicant would be entitled to receive the sale proceeds without the deduction of......
November 19, 2011 Case Laws Income Tax

Income from property - Licence fee - management and day to day running of the properties being used as hotels etc. - taxable under the head ‘income from business or......
November 19, 2011 Case Laws Income Tax

if payment is made in respect of the amount which is not chargeable to tax under the provisions of Act, tax at source (TDS, for short) is not liable to be deducted.......
November 18, 2011 Notifications DGFT

Minimum Export Price of Onions. - Ntf. No. 85 (RE – 2010)/2009-2014 Dated: November 18, 2011
November 18, 2011 Notifications Customs

Amends Notification No. 21/2002-Customs, thereby removing the actual user condition and restricting the exemption to LCD TV panels of 20 inches and above. - Ntf. No.......
November 18, 2011 Circulars FEMA

“Set-off” of export receivables against import payables- Liberalization of Procedure. - Cir. No. 47 Dated: November 17, 2011
November 17, 2011 Case Laws Central Excise

Classification - commercial parlance test - classification of 'Milkana Dairy Whitener' and 'Milkana Dairy Powder Light & Sweet' - the goods, in question, are considered.....
November 17, 2011 Case Laws Central Excise

Shifting of premises - once the condition is satisfied, the assessee is entitled to the benefit of Cenvat credit at the transfer site..... - HC
November 17, 2011 Case Laws Service Tax

Small cable operator - before both the lower authorities, no claim for SSI exemption was made, even though the appellant had taken professional assistance after the......
November 17, 2011 Case Laws Income Tax

While the agreement speaks of payment by the franchisees to the assessee, the accounts have been maintained in a manner where payment it shown by the assessee to the......
November 17, 2011 Case Laws Income Tax

TDS u/s 194C - Composite contract - tax was required to be deducted only from that labour portion of the contract - no TDS on material portion - HC
November 17, 2011 Case Laws Income Tax

Medical expenditure incurred in USA on Cancer Treatment of the proprietor (deceased) of the business - Allowance expenditure u/s 37(1) - Tri
November 17, 2011 Case Laws Income Tax

Nature of surrendered - No evidence was either found during survey or explained by the assessee which could establish that the surrendered income was earned from......
November 17, 2011 Case Laws Central Excise

The amendment to Rule 6 (6) (i) of the CCR, 2004 by the amending Notification No.50/2008-CE (NT) dated 31/12/2008 shall be applicable w.e.f 10/09/2004 when the CCR, 2004....
November 17, 2011 Case Laws Service Tax

Mandap Keeper Services - amount charged for parking space is includible in the value of taxable services - demand of service tax with interest and penalty sustained - AT
November 17, 2011 Notifications Companies Law

Establishment of ROC-cum-OL offices. - Ntf. No. [F No 2/14/2011 -CL.V] Dated: November 13, 2011
November 17, 2011 Case Laws Income Tax

Tax Collection at Source u/s 206C-even state governments are liable under TCS provisions – there is no immunity to state govt. from TCS u/s 206C-IT department can......
November 17, 2011 Case Laws Income Tax

Since trial runs were carried out by the assessee from 1st March 2001, it must be held that the assessee has set up its business on 1st March 2001 - claim of revenue......
November 17, 2011 Case Laws Income Tax

Exemption u/s 54 - merely because either in the sale deed or in the bond her husband's name is also mentioned, in law he would not have any right. – assesse is entitled.....
November 17, 2011 Case Laws VAT and Sales Tax

CST - stainless steel wire can not be treated as declared goods for the purpose of Central Sales Tax.... - SC
November 17, 2011 Case Laws VAT and Sales Tax

Whether scientific and biological instruments/equipments manufactured and sold by the respondent/assessee would be entitled to get exemption from payment of tax under......
November 17, 2011 Circulars FEMA

Overseas forex trading through electronic / internet trading portals. - Cir. No. 46 Dated: November 17, 2011
November 17, 2011 Notifications Central Excise

Rescinds Notification No. 14/2007-Central Excise, dated the 1st March, 2007. - Ntf. No. 40 /2011-Central Excise Dated: November 16, 2011
November 16, 2011 Circulars FEMA

Foreign Direct Investment – Reporting of issue / transfer of ‘participating interest/right’ in oil fields to a non resident as an Foreign Direct Investment transaction ....
November 16, 2011 Circulars Companies Law

Master circular on Cost Accountlna Records and Cost Audit. - Cir. No. Master Circular No. 2/2011 Dated: November 11, 2011
November 15, 2011 Notifications Customs

Amends Notification No. 78/2007-Customs, dated the 29th June, 2007 thereby extending the levy of anti-dumping duty on the imports of CD-Rs, originating in or exported......
November 15, 2011 Notifications Customs

Amends the existing baggage Rules by extending the benefit to passengers coming from Bhutan and Nepal also. - Ntf. No. 77 /2011-Customs (N.T.) Dated: November 14, 2011
November 15, 2011 Notifications Customs

Amends Notification No. 36/2001-Customs(N.T) - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values. - Ntf. No. 78/2011-CUSTOMS (N.......
November 15, 2011 Case Laws Central Excise

CENVAT credit which was validly availed at the time of the receipt of the inputs for the manufacture of the final product, on which excise duty was payble, but......
November 15, 2011 Case Laws Central Excise

Job work - the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty.....
November 15, 2011 Case Laws Service Tax

The contention is that if the applicant is able to sell certain quantity of liquor, they are getting some discounts from their supplier and these discounts cannot be......
November 15, 2011 Case Laws Service Tax

Cenvat credit - Rule 2(1) - the wind mill is located at Kutch and therefore cannot be considered as input service as the same are not used by the manufacturer directly......
November 15, 2011 Case Laws Income Tax

Ostensibly, the devotees putting money in the donation box did so in the face of the appeal by the society that the amounts collected would be used for construction of......
November 15, 2011 Case Laws Income Tax

MAT (Minimum alternate tax) - for the purpose of the book profit, deduction under section 80HHC is to be computed with reference to the book profit and not with......
November 15, 2011 Case Laws Income Tax

Carry forward of Business Loss u/s 72 - petitioner claims that in case benefit under Section 72 is granted to the petitioner, then the said benefit should be available......
November 15, 2011 Case Laws Income Tax

Purchase of moulds - that finding of the Tribunal to the effect that the expenditure in question was incurred by the assessee on the ‘replacement’ of the moulds is not......
November 15, 2011 Case Laws Income Tax

Temporary erection had been done in the office premises taken on lease - CIT(A) directed the AO to allow 100% depreciation - Order of CIT(S) sustained..... - AT
November 15, 2011 Case Laws Income Tax

Auction of property to recover the tax dues - leasehold property - DDA being the lessor demanded 50% unearned increase for mutation of the property - IT department is......
November 15, 2011 Circulars Customs

Customs Tariff classification of TV Tuners used with ADP machines of Harmonised Customs Tariff 8471 - Regarding. - Cir. No. 52/2011-Customs Dated: November 11, 2011

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