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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 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.

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