Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

Income Tax Bill, 2025 TaxTMI TMI - e-Newsletter TaxTMI Improper GST Notice Service Through Portal Only... TaxTMI Power Finance Corporation's Ten Year Zero Coupon... TaxTMI Assessment Orders Invalidated Under Section 153A... TaxTMI Reassessment Under Section 147 Quashed: Reopening... TaxTMI Customs Commissionerate Announces Electronic Refund... TaxTMI Incomplete Job Work Challans Justify GST Penalty... TaxTMI Fruit Juice-Based Drinks Correctly Classified Under... TaxTMI Improper Service of GST Demand Notice on Portal... TaxTMI GST Authority's Order Quashed for Failing to... TaxTMI Extension of Customs Duty and Agriculture... TaxTMI Government Amends Customs Notifications Setting 5%... TaxTMI GST Proceedings Quashed: Section 73 Show Cause... TaxTMI Goods Must Be Released When Seizure Period Expires... TaxTMI Title: Royalty Payment Withholding Conditional;... TaxTMI Solar Power Generation to Grid Constitutes "Supply"... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

Filter:

Showing 1 to 50 of 3762 Records

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

December 31, 2012 Case Laws Central Excise HC

Court Upholds Demand u/s 11D, Rules Against Assessee for Passing Unentitled Cenvat Credit to Purchasers.
December 31, 2012 Case Laws Service Tax AT

Logistics Division's Internal Services: Separate Tax Registrations Don't Create Separate Legal Entities, Court Rules.
December 31, 2012 Case Laws Service Tax AT

Toll Tax Collection by Assessee Not Classified as Business Auxiliary Service; Revenue's Appeal Dismissed.
December 31, 2012 Case Laws Income Tax HC

Assessing Officer Cannot Disallow Partner Remuneration Within Limit of Section 40(b)(v) for Being Excessive.
December 31, 2012 Case Laws Income Tax HC

Tribunal Condones Appeal Delay Due to Adequate Explanation, Allows Fresh Appeal Against Commissioner's Order.
December 31, 2012 Case Laws Income Tax AT

UPS Depreciation Qualifies as 'Automatic Voltage Controller,' Eligible for 100% Depreciation Claim.
December 31, 2012 Case Laws Service Tax AT

Debt Collection Isn't Management Consultancy, Even if It's a Managerial Duty.
December 31, 2012 Case Laws Customs HC

Charges Dropped: Petitioner Cleared in Case of Concealed Medicinal Powder in Shampoo and Talcum Bottles. Final Decision Reached.
December 31, 2012 Case Laws Income Tax HC

Section 245: Taxpayer Must Receive Notice and Hearing Before Refund Adjustment Against Demand for Fairness.
December 31, 2012 Case Laws Income Tax AT

Agricultural land sale remains tax-exempt, regardless of future non-agricultural use by purchaser under Income Tax Act.
December 31, 2012 Case Laws Income Tax HC

High Court Rules Assessee Must Fully Adhere to Mercantile Accounting System After Temporary Hybrid Use During Transition.
December 31, 2012 Case Laws Income Tax HC

Section 148 Notice Requires Valid "Reason to Believe"; Transfer Pricing Orders Alone Insufficient for Reassessment.
December 31, 2012 Case Laws Income Tax HC

Court Recognizes Reasonable Cause for Loan Deposit Exceptions in Rural Areas u/s 273B of Income Tax Act.
December 31, 2012 Case Laws Income Tax AT

Jewelry gifts with supporting evidence like gift certificates aren't considered unexplained investments under tax law.
December 31, 2012 Case Laws Income Tax HC

Assessee Entitled to Apportioned Depreciation on Transferring B Unit to 100% Subsidiary u/s 32(1) of Income Tax Act.
December 31, 2012 Case Laws VAT and Sales Tax HC

Commissioner of Taxes to Adopt Twin Test Approach for VAT Classification: Common Parlance and Scientific Tests.
December 29, 2012 Notifications Income Tax

Income Tax Deductions for Infrastructure Enterprises: Updates on Profits and Gains from Industrial Undertakings.
December 29, 2012 Circulars DGFT

DGFT Announces Incentives for Exporters: Eligibility, Application, and Documentation for Incremental Exports Incentivisation Scheme Explained.
December 29, 2012 Notifications DGFT

Foreign Trade Policy's Incremental Exports Scheme Amended to Boost Export Incentives; Key Updates from DGFT Impact Stakeholders.
December 29, 2012 Case Laws VAT and Sales Tax HC

Natural Justice Requires Show Cause Opportunity in Rules to Avoid Article 14 Violation for Arbitrary Authority Actions.
December 28, 2012 Circulars FEMA

Exim Bank Grants $250 Million Credit Line to Mozambique for Economic Development Projects Under FEMA Regulations.
December 28, 2012 Circulars FEMA

Exim Bank Grants USD 19 Million Credit Line to Guyana Government Under FEMA Guidelines for Financial and Tax Updates.
December 27, 2012 Articles Indian Laws

Legal Challenges: Service Tax on Reimbursements in India Deemed Ultra Vires; Urges Clearer Legislative Guidelines.
December 27, 2012 Articles Indian Laws

Indian Law: Expense Reimbursement Not Taxable Service, Rule Exceeding Act's Authority Deemed Invalid.
December 27, 2012 Case Laws Customs HC

Ex-director not liable for company debts unless found guilty of misfeasance by Company Court. Applies to all directors.
December 27, 2012 Case Laws Income Tax HC

Court Rules Discounting Charges on Bills and Notes Not Taxable as Interest u/s 2(28A) of Income Tax Act.
December 27, 2012 Case Laws Income Tax AT

Internet and Website Expenses Classified as Revenue, Impacting Tax Treatment Unlike Long-Term Capital Expenses.
December 27, 2012 Case Laws Income Tax AT

Depreciation Denied: Compensation Received for Discarded Assets Excludes Them from Block for Non-Existing Business.
December 27, 2012 Case Laws VAT and Sales Tax HC

Used Car Sales Excluded from Pharmaceutical Companies' Turnover for VAT Calculations.
December 27, 2012 Notifications Indian Laws

Right to Information Rules, 2012 boost transparency and accountability in Indian government, ensuring timely public access to information.
December 26, 2012 Case Laws Service Tax AT

Appellant Entitled to Refund of Input Service Tax Credit for SEZ Activities; Unjust Enrichment Principle Not Applicable.
December 26, 2012 Case Laws Service Tax AT

Extended Limitation Period Not Applicable; No Mis-Declaration or Penalties Under Finance Act; Revenue Neutral Case.
December 26, 2012 Case Laws Income Tax HC

Court Rules Diagnostic Centers Not Industrial Undertakings for Tax Deductions u/s 80-IA; Legislative Change Needed.
December 26, 2012 Case Laws Income Tax HC

Search Hardship Doesn't Extend Rights or Broaden Jurisdiction Under Article 226 in Search or Requisition Cases.
December 26, 2012 Case Laws Income Tax HC

Commissioner of Income Tax (Appeals) Can Address Reopening of Assessment Issues in Pending Appeals.
December 26, 2012 Case Laws Income Tax AT

Section 50C Inapplicable to Leasehold Transfers: Only Affects Ownership Rights for Capital Gains Valuation.
December 26, 2012 Case Laws Income Tax AT

Software Sale Payments Classified as 'Royalty' u/s 195 of Income Tax Act Due to Copyright Transfer Rights.
December 26, 2012 Case Laws Income Tax AT

CIT Applies Doctrine of Lifting the Veil u/s 263 for Accurate Tax Assessment in Revisionary Proceedings.
December 25, 2012 Case Laws Service Tax AT

Buses Not Classified as "Cabs" u/s 65(20) for Service Tax; Impacts Transportation Service Taxation.
December 25, 2012 Case Laws Income Tax HC

Unexplained Income and Shifting Onus: Assessee Must Clarify if AO Finds Doubts u/s 68 Proceedings.
December 25, 2012 Case Laws Income Tax AT

Services Needing Managerial Skill Not Managerial u/s 9(1)(vii) IT Act; TDS Non-Deduction Unjustified.
December 25, 2012 News Indian Laws

Key Tax Questions Answered for Qualified Foreign Investors in India u/s 115AD.
December 25, 2012 Case Laws Income Tax HC

High Court Confirms Deduction u/s 80IA for Profitable Priority Industry Without Offsetting Other Losses.
December 25, 2012 Case Laws Income Tax AT

Short-Notice Termination of Manufacturing Agreement Sparks Dispute Over Capital vs. Revenue Expenditure Classification.
December 25, 2012 Case Laws Income Tax AT

Assessee cannot deduct mortgage redemption amount u/s 48 when calculating capital gains from land sale.
December 25, 2012 Case Laws Income Tax AT

AO Cannot Reassess u/ss 147/148 If Section 143(3) Assessment is Pending with Section 142(1) Notice Issued.
December 25, 2012 Case Laws Income Tax AT

Rejection of Accounting Books Doesn't Justify Additional Tax, Court Rules Against Extra Income Tax Imposition.
December 24, 2012 Notifications Service Tax

Life Insurance Services Under Janashree Bima Yojana and Aam Aadmi Bima Yojana Exempted from Service Tax.
December 24, 2012 News Indian Laws

Significant Corporate Governance Reforms in Companies Bill 2012: Enhanced Transparency, Shareholder Protection, and Stricter Compliance Measures.
December 24, 2012 News Indian Laws

Companies Bill 2012: Stricter CSR Rules, Enhanced Independent Director Roles, New Class Action Provisions, Higher Non-Compliance Penalties.

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

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Haryana Office Can Surrender GST Registration Due to No Taxable Transa...

F: Client Seeks GST Advice on E-Book Sales via Google Play Books; Payment...

F: Restaurant Company Can Claim Refunds for Unutilized ITC in Masala Trad...

F: Guidance Sought for GST Audit and Assessment Process to Supreme Court,...

F: Clarification on GST return filing for resold auction items under Sect...

F: Manufacturing Firm Challenges Denial of Cenvat Credit on Catering Serv...

F: User Receives Goods with Wrong Invoice and E-Way Bill; Experts Advise ...

H: DGFT Proposes Amendments to SCOMET Export Authorization Rules for "Sto...

H: Rights Issue Framework Streamlined: 23-Day Completion, 7-Day Subscript...

A: Offences Under GST Law: Section 133 Holds Officers Liable for Violatio...

A: GST Composition Scheme: Simplifies Compliance but Restricts ITC, Inter...

A: Demand Notices Void Without Valid Orders; Officers Must Issue Carefull...

A: Supreme Court: IBC Moratorium in Section 96 Doesn't Cover Regulatory P...

A: Empowering women in global trade boosts economic growth and gender equ...

A: Explaining Anti-Dumping, Safeguard, and Countervailing Duties: Protect...

A: Anti-dumping duties protect domestic industries from unfair foreign co...

A: Temporary Safeguard Duties Aim to Shield Local Industries from Import ...

A: India Imposes 20% Countervailing Duty on Chinese Saccharin Imports to ...

A: Guide to Financing Options for MSME Exporters: Navigate Export Credit,...

A: Global Trade Boom: Explore New Markets and Sustainable Trends in E-com...

A: Understanding India's Letter of Credit System: Key Frameworks and Regu...

A: Mastering Letters of Credit in International Trade: Key Practices for ...

A: Understanding Letters of Credit: Key Parties, Types, and Importance in...

H: GST Demand Quashed: Authorities Wrongly Combined Turnover of Two Firms...

H: Assessment Orders Nullified After Tax Officer Denied Requested Persona...

H: 60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandat...

H: Improper GST Notice Service Through Portal Only Violates Natural Justi...

H: GST Appeal Rejection Overturned: Small Business Owner Gets Second Chan...

H: Assessment Orders Invalidated Under Section 153A Due to Mechanical App...

H: Reassessment Under Section 147 Quashed: Reopening Based on Change of O...