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Highlights / Annotations / Catch Notes For 2011

Home Highlights Year 2011

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Showing 51 to 100 of 1035 Records

123 4 5 6........ 21

December 26, 2011 Case Laws Income Tax

Revised return filed after expiry of one year - voluntary revised return u/s 139(5) or return filed in pursuance of notice u/s 148 - Revised return after approval of......
December 26, 2011 Case Laws Income Tax

Computation of distance of the agricultural land from the municipal limits - the argument of the Revenue that the distance of land should be measured by the method of......
December 26, 2011 Case Laws Income Tax

Assessment against a acompany which had been amalgamated and had been dissolved - The framing of assessment against a non-existing entity/person goes to the root of the.....
December 26, 2011 Case Laws Central Excise

Excise valuation of physician samples - Valuation u/s 4 as transaction value or u/s 4A as MRP - these physician samples were cleared by the appellant on principle to......
December 26, 2011 Case Laws Income Tax

Collection of contingency deposit against payment of sales tax - the receipt of the amount for payment of sales tax and keeping it in deposit would amount to a 'revenue.....
December 26, 2011 Case Laws Income Tax

Revenue or Capital Expenditure - advertisement expense of Rs.1,36,88,928/- Expenditure are revenue in nature.... - HC
December 26, 2011 Case Laws Income Tax

STP unit - Exemption u/s 10A - Method of allocation of Common expenses - Turnover method is to be applied in case for apportionment of profits but here we are concerned.....
December 26, 2011 Case Laws Income Tax

Non Reconciliation of professional fee received with TDS certificates - There may be so many reasons such as low deduction of tax, non-deduction of tax, deduction on......
December 26, 2011 Case Laws Income Tax

International Taxation - Liaison office in India ('Indian LO') - business connection established - assessee has permanent establishment in India - assessee was liable to....
December 26, 2011 Case Laws Income Tax

Accrual of Interest on loans - Real income or not - Accrual of income u/s 5 - there was no choice for the assessing authority but to add back this amount as part of the.....
December 26, 2011 Case Laws Service Tax

Cenvat credit - courier service input service - courier service is being used by the appellant for sending documents, cheques and demand drafts etc. and not for despatch....
December 26, 2011 Case Laws Central Excise

Exemption under Notification No.50/03-CE - Who is required to file the declaration to claim area based exemption - declaration filed by agent accepted.... - AT
December 23, 2011 Notifications Customs

Amends Notification No. 15/2008-Customs, dated the 5th February, 2008 - Ntf. No. 112/2011-Customs Dated: December 20, 2011
December 23, 2011 Case Laws Income Tax

Deduction u/s 10B - Directions of DRP u/s 144C - It appears it is not as if the matter has been concluded by the Dispute Resolution Panel. Rather it has kept open the......
December 23, 2011 Case Laws Income Tax

Receipt of gifts of the India Development Bonds - no investigation can be allowed to be held pertaining to the India Development Bonds which were received from......
December 23, 2011 Case Laws Income Tax

Deduction u/s 80IA - when a relief is sought for under Section 80IB of the Act, there is no obligation on the part of the assessee to file return accompanied by the......
December 23, 2011 Case Laws Income Tax

Power of jurisdiction - Order of CBDT u/s 120 - the question of jurisdiction can neither be waived nor compromised and has to be precisely decided.... - AT
December 23, 2011 Case Laws Income Tax

Purchase of material with logo is to be treated as a contract for sale or a works contract - assessee was not liable to deduct tax at source under section 194C on the......
December 23, 2011 Case Laws Income Tax

It is not mandatory for ITO to impose the benefit. If the assessee withdrew claim of depreciation in revised return, ITO cannot allow depreciation adverting to......
December 23, 2011 Case Laws Income Tax

The gain or profit arising to the assessee during the current year as a result of valuation of shares in respect of which the loss was determined in earlier years, is......
December 23, 2011 Case Laws Income Tax

Deemed dividend u/s. 2(22)(e) - the present assessee company is not a registered shareholder in the companies, who had advanced the loan to the assessee company, the......
December 23, 2011 Case Laws DGFT

Import of 3 horses from Australia - The mere lack of a prior import license, to import horses from Austria/Germany cannot come in the way of the petitioner in now......
December 23, 2011 Case Laws Customs

100% EOU is not required to discharge any duty liability in respect of the imported goods warehoused in their premises and used for the purpose of manufacturing in-bond.... - AT
December 23, 2011 Case Laws Service Tax

Service tax is not leviable on free after-sales-service provided by the vehicle dealer.... - AT
December 23, 2011 Case Laws Service Tax

The assessees had intimated the Superintendent of Central Excise in-charge of the Tondiarpet Terminal about leasing out of storage tanks and also informed Assistant......
December 23, 2011 Case Laws Central Excise

Attachment of property - show cause notice issued but amount not finalized - The issue of notices dated 7.1.2005 and 27.01.2005 under Section 142 (1) (C ) (ii) of the......
December 23, 2011 Case Laws Central Excise

Demand of interest on wrong availment of cenvat credit - Unutilized cenvat credit - no liability to interest as ordered by the Adjudicating Authority arose in respect of....
December 23, 2011 Case Laws Income Tax

Inculsion and Exclusions in Numerator and Denominator while calculating Exemptions under 10A - Thus decision of Tribunal in directing assessing officer to exclude......
December 23, 2011 Case Laws Income Tax

Interest liability under 220 (2) - where demand notice is issued pursuant to fresh assessment order - interest liability arises when demand is not paid within 30 days......
December 23, 2011 Case Laws Income Tax

Double Tax Avoidance Convention - DTAA with France - the interest payable to Dassault or BNP PARIBAS on endorsement of the promissory notes in its favour is not taxable.....
December 23, 2011 Case Laws Income Tax

Disallowance u/s. 40a(ia) - TDS - 'works' contract or contract of sale - the predominant object underlying the transaction of receiving the T-shirts and making the......
December 23, 2011 Case Laws Income Tax

The principle of consistency in Income Tax - if the previous decision is plainly erroneous there will be a duty on the court to say so and not to perpetuate the mistake..... - AT
December 23, 2011 Case Laws Income Tax

Income escaping assessment - Assessing Officer has no jurisdiction to reopen an assessment u/s.147 so as to circumvent the order of the CIT which had become final unless....
December 23, 2011 Case Laws Customs

Confiscation of goods on the ground of obscenity - Customs authorities and the Tribunal below have all committed a serious error in holding the relevant goods as obscene....
December 23, 2011 Case Laws Service Tax

Consulting Engineering Service - The preparation of basic engineering drawings & detailed engineering drawings, on the basis of which erection and installation work is......
December 23, 2011 Case Laws Service Tax

Valuation of taxable services - inclusion of value of free supply - tax has been demanded by inclusion of the value of free supply of materials such as cement and steel.....
December 23, 2011 Case Laws Central Excise

Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise....
December 23, 2011 Case Laws Income Tax

Deemed Dividend 2(22)(e) - Assessee has 69% shareholding in a Co. advanced loan to a concern in which he has 25% shares - the assessee company is not a registered holder....
December 23, 2011 Case Laws Income Tax

Taxability of Living allowance granted to employees deputed abroad - Since living allowance is not taxable in India. Therefore, assessee cannot claim tax credit in......
December 23, 2011 Case Laws Income Tax

Tds u/s 194J or 194I - national roaming costs - The payment of roaming charges by the assessee to the other service providers cannot be considered as rent within the......
December 23, 2011 Case Laws Income Tax

Claim of expenditure for Commission payment to the Directors of other company for procurement of orders. - This amounts to an abetment of not only an unethical business.....
December 23, 2011 Case Laws Income Tax

Inclusion / Exclusion in Area of Housing Project u/s 80IB. - Inclusion of boundary walls - Inclusiion of 15 per cent amenity space - Decided partly in favor of assessee..... - AT
December 23, 2011 Case Laws Income Tax

Block assessment - Time limit for issue of notice under 158BD - although no time limit has been mentioned in the Income-tax Act, 1961, for the issue of notice under......
December 23, 2011 Case Laws Service Tax

Discounts/incentives received by the assessee from the print media will not be liable for service tax under the category of advertising agency services.... - AT
December 23, 2011 Case Laws Service Tax

The activity of shifting the goods finished and unfinished goods within the factory premises could not come within the definition of cargo handling service... - HC
December 23, 2011 Case Laws Central Excise

Manufacture of dutiable and exempted products - It is on record that they had availed credit on pro-rata basis - credit taken only in respect of inputs used in dutiable....
December 23, 2011 Case Laws Central Excise

Classification of wind shield wiper motor to be made under Heading 85.12 as parts of windscreen wiper and under Chapter sub-heading 8543.90 as goods not elsewhere......
December 23, 2011 Case Laws Central Excise

Clandestine production and removal of molasses - no case has been made against them by the State excise authorities who issued transport permits for the assessee to......
December 23, 2011 Notifications VAT and Sales Tax

DVAT - Amendments In the First & Third Schedule - for the commodity at SI. No. 26, & 188 - Ntf. No. No.F.3(17)/Fin(Rev-I)/2011-12/DSIII/1420 Dated: December 7, 2011
December 23, 2011 Notifications Indian Laws

Foreign source - Specified international organization which is not to be treated as foreign source u/s 2(1)(j)(ii) - Ntf. No. S.O. 1433(E) Dated: June 22, 2011

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