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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 1 to 50 of 3762 Records

12 3 4 5........ 76

December 31, 2012 Case Laws Central Excise

Demand u/s 11D - Reversal of cenvat credit and collected the same from the purchasers - The contention of the Department that by doing so, the respondent passed on......
December 31, 2012 Case Laws Service Tax

Logistic services - appellant are logistic division of M/s. Mahindra and Mahindra Limited who providing various logistics services to another division - Merely by taking....
December 31, 2012 Case Laws Service Tax

Business Auxiliary Service - toll tax collection in terms of the agreement entered into assessee & M/s National Highways Authority of India (NHAI)- the activity cannot......
December 31, 2012 Case Laws Income Tax

Remuneration to partners - where the partner is working partners and remuneration provided is within the limits prescribed u/s 40(b)(v), AO cannot disallow any part of.....
December 31, 2012 Case Laws Income Tax

Delay in filing appeal - assessee filed fresh appeal before the Tribunal once the entire reason for challenging the Commissioner's order changed, therefore, delay was......
December 31, 2012 Case Laws Income Tax

Depreciation on the Uninterrupted Power Supply (“UPS”) - UPS would definitely fall under the head of’ Automatic Voltage Controller’ eligible for claiming 100% depredation on UPS - AT
December 31, 2012 Case Laws Service Tax

Management Consultancy Service - 65(105)(r) - If a person does the activity of collecting of debts of a company that person cannot be considered to be doing management......
December 31, 2012 Case Laws Customs

Concealment of medicinal powder in the Shampoo and Talcum Powder bottles - the criminal proceedings pending before the trial court cannot go on, against the petitioner,....
December 31, 2012 Case Laws Income Tax

Refund adjusted against demand – Section 245 is clear in its mandate regarding the requirement of prior intimation in writing to the assessee whose refunds are being......
December 31, 2012 Case Laws Income Tax

Capital gain - Nature of land - Sale of agricultural land – There is no requirement in any Act more especially the I.T. Act that only the self-cultivated land will be......
December 31, 2012 Case Laws Income Tax

Method of Accounting - Assessee switch over from the cash system to the mercantile system of accounting - assessee had to follow the mercantile system and during the......
December 31, 2012 Case Laws Income Tax

Validity of notice u/s 148 – Reason to believe - The mere fact that a transfer pricing order had led to a partially adverse order, or that in the subsequent year, the......
December 31, 2012 Case Laws Income Tax

Penalty u/s 271D & 271E - acceptance and repayment of loan or deposit in excess of Rs. 20,000/- there existed reasonable cause in mobilizing these deposits in rural and....
December 31, 2012 Case Laws Income Tax

Unexplained investment – Gifted jewelleries cannot be treated as unexplained as the same is duly supported by such corroborative evidence like gift certificate etc. - AT
December 31, 2012 Case Laws Income Tax

Depreciation in the case of succession - when the assessee transferred its B Unit to the 100% subsidiary company, it was entitled to claim depreciation apportioned in......
December 31, 2012 Case Laws VAT and Sales Tax

Classification - VAT - Commissioner of Taxes is directed to adopt the twin test for determining the classification, meaning thereby the common parlance test such as the.....
December 29, 2012 Notifications Income Tax

Deductions - In Respect Of Profits And Gains From Industrial Undertakings, Or Enterprises Engaged In Infrastructure Development - Notification
December 29, 2012 Circulars DGFT

Procedure for Incremental Exports Incentivisation Scheme - Public Notice
December 29, 2012 Notifications DGFT

Amendment in Chapter 3 Schemes of Foreign Trade Policy - Incremental Exports Incentivisation Scheme Reg. - Notification
December 29, 2012 Case Laws VAT and Sales Tax

Principles of natural justice - If the requirement of an opportunity to show cause is not read into the said Rule, an action thereunder would be open to challenge as......
December 28, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 250 million to the Government of the Republic of Mozambique - Circular
December 28, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 19 million to the Government of the Co-Operative Republic of Guyana - Circular
December 27, 2012 Articles Indian Laws

SERVICE TAX ON REIMBURSEMENTS IS ULTRA VIRES - Article
December 27, 2012 Articles Indian Laws

Reimbursement of expenses is not part of charges for taxable services, Rule providing inclusion is ultravirse the Act. - Article
December 27, 2012 Case Laws Customs

Tax defaulter - former director in the company - the directors of any company, whether public limited or private, are not personally liable for the debts of the company.....
December 27, 2012 Case Laws Income Tax

Interest u/s 2(28A) - Taxability and TDS u/s 195 - discounting bills of exchange and promissory note - discounting charges did not amount to interest and was not subject to tax - HC
December 27, 2012 Case Laws Income Tax

Internet/web site expenses - Capital v/s Revenue - internet/website expenses incurred by the assessee are revenue in nature - AT
December 27, 2012 Case Laws Income Tax

Disallowance of depreciation on discarded assets – when the assessee has received the compensation for discarding of the assets, than even the same has not been......
December 27, 2012 Case Laws VAT and Sales Tax

VAT - Sale of used cars - Not incidental or ancillary to the manufacture /sale of pharmaceutical products - value not to be included in the total turnover - HC
December 27, 2012 Notifications Indian Laws

RIGHT TO INFORMATION RULES, 2012 - Notification
December 26, 2012 Case Laws Service Tax

Refund of input service tax credit for the activities undertaken within the SEZs - As the appellant has exported the output service the principle of unjust enrichment......
December 26, 2012 Case Laws Service Tax

Reverse charge - revenue neutral - extended period of limitation - it cannot be said that there was mis-declaration or suppression in the action of the appellants......
December 26, 2012 Case Laws Income Tax

Deduction u/s 80-IA - Diagnostic Centre - an industrial undertaking - While the benefit which might flow to the general public if diagnostic facilities are deemed......
December 26, 2012 Case Laws Income Tax

Assessment in case of search or requisition - while a certain degree of hardship which would occur to any assessee whose premises are searched, that does not afford it......
December 26, 2012 Case Laws Income Tax

Re opening of assessment - even the question whether the petitioner was afforded a reasonable opportunity could be gone into by the CIT( Appeals) before whom the appeal....
December 26, 2012 Case Laws Income Tax

Applicability of sec 50 C on transfer of Leasehold Rights – provision of Section 50C would not be applicable on the transfer of lease hold rights on the land. - AT
December 26, 2012 Case Laws Income Tax

Sale of Software – Royalty – TDS u/s. 195 - the right that is transferred in the present case is the transfer of copyright including the right to make copy of software......
December 26, 2012 Case Laws Income Tax

Revisionary u/s 263 - The observations of CIT clearly indicate that he invoked the doctrine of lifting the veil. The doctrine of substance or form is generally......
December 25, 2012 Case Laws Service Tax

Rent-a-cab service - it appears that the buses did not fit in the definition of "cab" under Section 65(20) - AT
December 25, 2012 Case Laws Income Tax

Unexplained income u/s 68 - the concept of “shifting onus” does not mean that once certain facts are provided, the assesse’s duties are over. If on verification, or......
December 25, 2012 Case Laws Income Tax

Non deduction of TDS - Merely because some managerial skill is required to render the services, it would not make the services to be managerial services as envisaged in.....
December 25, 2012 News Indian Laws

Frequently Asked Tax Questions by Qualified Foreign Investors (QFIs)
December 25, 2012 Case Laws Income Tax

Deduction u/s 80IA - assessee is entitled to a deduction on the entire profits of one priority industry without deducting loss in the other priority industry - HC
December 25, 2012 Case Laws Income Tax

Short Notice Pay for Termination of Toll Manufacturing Agreement – Capital vs Revenue Expenditure – Business expediency was not established by the assessee - Expenditure....
December 25, 2012 Case Laws Income Tax

Sale of land – repayment of the mortgage debt - assessee cannot claim the redemption amount as deduction under the unambiguous provisions of section 48 to arrive at the.....
December 25, 2012 Case Laws Income Tax

Re opening of assessment – the AO cannot enter into jurisdiction for reassessment u/s 147/ 148 when there was time left for completion of assessment under section 143(3)....
December 25, 2012 Case Laws Income Tax

Trading Additions – rejecting of books of accounts - even if the books having been rejected, no addition is called for - AT
December 24, 2012 Notifications Service Tax

Services of life insurance business - (a) Janashree Bima Yojana (JBY) and (b) Aam Aadmi Bima Yojana (AABY)on - exempted from service tax - Notification
December 24, 2012 News Indian Laws

Companies Bill, 2012 [As Passed by Lok Sabha]
December 24, 2012 News Indian Laws

COMPARATIVE STUDY OF - Companies Bill, 2011 and Companies Bill, 2012

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C: Clarifications on the applicability of concessional duty under IGCR Ru...

C: Withdrawal of Master Circular on issuance of No Objection Certificate ...

C: Mandatory additional qualifiers in import declarations in respect of c...

C: Implementation of automation in the Customs (Import of Goods at Conces...

N: Specifying Forms prescribed in Appendix-II of the Income Tax Rules 196...

N: Securities and Exchange Board of India (Bankers to an Issue) (Amendmen...

N: Securities and Exchange Board of India (Buy-Back of Securities) (Secon...

H: Excess Input Tax Credit penalty appeal dismissed due to delay; court a...

H: Chit Funds Commission Not Subject to GST: High Court Quashes Notice.

H: Taxability of Additional Surcharge by Electricity Distribution Company...

H: Transport agency's bundled services disqualify it from GST exemption f...

H: Compensation for surrendering intellectual property rights treated as ...

H: Cooperative society eligible for tax deduction on interest from cooper...

H: Taxman overreached by turning limited scrutiny into wide-ranging probe...

H: TDS credit limited to income in return, excess related to past years' ...

H: Genuine anonymous donations not taxable. Grants not income if utilized...

H: Property investment source verification not valid grounds for reopenin...

H: Income Tax Assessment Notice Issued by Non-Jurisdictional Officer Quas...

H: Foreign tech firm wins case: No permanent establishment or royalty tax...

H: Simplified taxation for non-resident shipping biz: 7.5% presumptive in...

H: Freight charges paid to foreign shipping co. not taxable royalty or ch...

H: Software License & ICT Service Fees Taxability Re-examined - Royalty o...

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: assessment order

F: Transfer of ITC without filing ITC-02

A: Electronic Liability Register

A: From Inception to Exit- A Complete Guide to LLP Registration, Closure,...

A: Appeal filed beyond condonable period after writ proceedings disposal ...

A: Common Mistakes to Avoid While Making Income Tax Payments

F: PRE-DEPSOIT ISSUES