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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 1351 to 1400 of 3762 Records

1 ....24 25 26 272829 30 31 32........ 76

August 28, 2012 Case Laws Income Tax

Source of income with regard to storage charges was not business of assessee, but was failure of buyer to receive delivery of goods in compliance with terms of contract.....
August 27, 2012 Case Laws Central Excise

Demand – personal penalty – penalty is sought to be imposed not only on the firm but also on the partners which is clearly not permissible- AT
August 27, 2012 Case Laws Central Excise

SSI Exemption - Whether indicating the name of the manufacturer on the packaging of the product would amount to affixing a brand name or not - held no - AT
August 27, 2012 Case Laws Service Tax

Services provided in respect installation of meters at the premises of electricity consumers - claim of benefit of Notification No. 45/2010-ST allowed - AT
August 27, 2012 Case Laws Service Tax

Cenvat credit of ST paid under reverse charge - claim for Cenvat credit being a substantial right it cannot be denied on the basis of procedures which cannot be......
August 27, 2012 Case Laws Service Tax

Cenvat Credit of service tax paid on Transit Insurance and Group Health Insurance Policy services - input service - AT
August 27, 2012 Case Laws Customs

Export of wooden furniture components - sawn timber - prohibited for export under the Foreign Trade Policy - respondents had a bona fide belief that the subject goods......
August 27, 2012 Case Laws Income Tax

Capital receipt or revenue receipt - receipt of compensation under JV agreement - surrender of certain rights - there as no impairment of source of income - taxable as......
August 27, 2012 Case Laws Income Tax

India-UK DTAA - income on account of slot chartering - taxable u/s 44 B OR 28 to 43 - Article 9 of the Indo-U.K. DTAA includes slot charters/slot hire agreements as......
August 27, 2012 Case Laws Income Tax

It is well settled legal proposition that the registration proceedings u/s 12A r.w.s. 12AA are not to be confused with the assessment proceedings wherein the provisions.....
August 27, 2012 Case Laws Income Tax

Operational income received from lessee - business income OR house property? - There is nothing on record to suggest that the assessee has exploited the IT Complex as a.....
August 27, 2012 Case Laws Income Tax

Addition u/s 68 - It would not generally be possible to obtain bills from agriculturists and therefore, the best that could be done in such circumstances was to have......
August 27, 2012 Case Laws Income Tax

Deduction u/s 80IB – embroidery work on cloth. - held as manufacturing activity eligible for deduction - AT
August 27, 2012 Notifications Customs

Amends Notification No. 40/2012-Customs (N.T.) - Regarding Issue of ‘proper officer’ under the Customs Act, 1962. - Notification
August 27, 2012 Notifications Customs

Joint Commissioner or Additional Commissioner of Customs (Import), Jawaharlal Nehru Custom House, Nhava Sheva, to exercise the powers and discharge the duties as......
August 27, 2012 Notifications Customs

Joint Commissioner or Additional Commissioner of Customs, Custom House, Cochin, to exercise the powers and discharge the duties as adjudicating authority over the powers....
August 27, 2012 Case Laws Companies Law

Winding up proceedings - charge against the property was created but registered - held that charge is void and would be governed by section 125 - HC
August 26, 2012 Case Laws Central Excise

Brand name – SSI exemption – contention of the assessees that ‘Micro’ is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted- AT
August 26, 2012 Case Laws Central Excise

Activity of cutting and polishing of granites amount to manufacture only from 1-3-2006 - HC
August 26, 2012 Case Laws Service Tax

Commercial or industrial construction service - organisation working on no-profit no-loss basis, engaged in imparting knowledge to poor students - construction activity.....
August 26, 2012 Case Laws Service Tax

Demand of service tax – return was filed but tax paid challan was lost - It is possible to verify the details are available with the PAO. - predeposit stayed - AT
August 26, 2012 Case Laws Customs

Confiscation of vessel and penalty imposed - it is settled law for movements/voyages in or out of the country the Barge, in any event, becomes a foreign going vessel and....
August 26, 2012 Case Laws Income Tax

Indo UAE DTAA - Fee paid to Emirates Advocates - merely stating that this was for the purpose of registration of trade-mark application and, therefore, it is in the......
August 26, 2012 Case Laws Income Tax

Perquisite value of rent free accommodation - reference to Section 17(2)(i) was unwarranted because the assessee was under no obligation to incur the expenses on repairs....
August 26, 2012 Case Laws Income Tax

Educational exemption - income from in non-educational activities like horticulture - utilized in the educational activities of the institutions - exemption allowed - HC
August 26, 2012 Case Laws Income Tax

Exemption u/s 10(23C)(vi) - collection of fees for placement and training - whether constitute an educational activity - if in accordance with Act of 2007, exemption to be allowed - HC
August 26, 2012 Case Laws Income Tax

Perquisite - rent free accommodation - in spite of the legal position that Rule 3 is intra vires, valid and is not inconsistent with the provisions of the parent Act......
August 25, 2012 Case Laws Income Tax

TDS on landing and parking charges collected by Airport Authority of India u/s 194 C OR u/s 194-I - no TDS u/s 194I - HC
August 25, 2012 Case Laws Income Tax

Claim of bad debts against the undisclosed income found during search not allowed - AT
August 25, 2012 Case Laws Income Tax

Charitable society claiming exemption u/s 10(23C) - depreciation allowed besides allowing claim on account of application of income - AT
August 25, 2012 Case Laws Income Tax

Long term capital loss on sale of shares - Just because of assessee sold shares to daughter and sister concern, it cannot be considered that the transactions are sham transactions - AT
August 25, 2012 Case Laws Income Tax

Whether the interest paid on sales tax under the amnesty scheme is an allowable deduction as business expenditure – not panel in nature - deduction allowed - AT
August 25, 2012 Case Laws Income Tax

Notice u/s 148 – Notice was issued in the name of amalgamating company which has been merged - the amalgamating company ceased to exist - Notice invalid - AT
August 25, 2012 Case Laws Income Tax

Cancellation of registration u/s 12AA – investment even in commercial property assets remains charitable purposes so long as the income generated by it is applied to......
August 25, 2012 Case Laws Income Tax

Deduction under Sec 80IA(4) - there is no requirement that the assessee should have been the owner of the infrastructure facility. - Every contractor may not be a......
August 25, 2012 Case Laws Companies Law

Petition against Award u/s 34 by Arbitrator - The view of the learned Arbitrator, in the circumstances was a plausible one - no ground having made out for interference......
August 24, 2012 Notifications Customs

Regarding exemption of import duty on oil cakes thereby amending Notification 12/2012-Customs, dated 17-03-2012 - Notification
August 24, 2012 Circulars VAT and Sales Tax

Online submission of Tax Rate Wise Stock held on 31st day of March - Circular
August 24, 2012 Circulars FEMA

Anti-Money Laundering (AML) / Combating the Financing of Terrorism (CFT) Standards - Money changing activities - Circular
August 24, 2012 Circulars FEMA

Anti-Money Laundering (AML)/Combating the Financing of Terrorism (CFT) Standards - Cross Border Inward Remittance under Money Transfer Service Scheme (MTSS) - Circular
August 24, 2012 Case Laws Central Excise

Input services - Rent a cab services - for transportation of their employees from their residence to the factory premises - Cenvat Credit allowed - AT
August 24, 2012 Case Laws Central Excise

Cable distribution boards are accessories for poly machines and that the MS channels and angles used are accessories to the said cable boards - eligible for CENVAT credit - AT
August 24, 2012 Case Laws Service Tax

Export of services - various issues - provided outside India - Delivered Outside India - Services rendered in India - Used in India etc. - AT
August 24, 2012 Case Laws Service Tax

Demand of service tax - development of customized software which they are exporting - it is a case of revenue neutrality – waiver of pre-deposit allowed - AT
August 24, 2012 Case Laws Customs

Levy of CVD on Gum Arabic waste imported – the gum arabic waste/reject is only a natural gum and as per the Board s clarification dated 28/06/2007 CVD is not leviable on....
August 24, 2012 Case Laws Income Tax

Merger with the parent company - no capital gain chargeable to tax under the Act in terms of section 45 read with section 48 can be said to arise. - it cannot be......
August 24, 2012 Case Laws Income Tax

The capital gains arising out of the proposed buyback of shares is not taxable in India in view of paragraph 4 of Article 13 of the DTAC between India and Mauritius. - AAR
August 24, 2012 Case Laws Income Tax

India - Germany DTAA - Receipt of license charges / royalty - Distinction has to be made between the acquisition of a 'copyright right" and a "copyrighted article". - AT
August 24, 2012 Case Laws Income Tax

Business loss assessed by the AO cannot be set off against the amount taxed u/s 68 as unexplained cash credits taxed under section 68 cannot be pegged to any head of income- - AT
August 24, 2012 Case Laws Income Tax

Income - receipt of advance payment - due to inadvertence the amount was credited to the accounts of the assessee in the balance-sheet - no addition - HC

1 ....24 25 26 272829 30 31 32........ 76

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