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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 151 to 200 of 3762 Records

1 2 345 6 7 8........ 76

December 10, 2012 Case Laws Central Excise AT

Demand of excise duty - manufacture - assembly of two or more products - The activity of the appellant in packing the twin blade cartridge as also Gillette shaving gel......
December 10, 2012 Case Laws Central Excise AT

Classification – waste - peelings of potatoes – manufacturing of potato chips - whether the goods in question is starch classifiable under Tariff Entry 1108 13 00 or......
December 10, 2012 Case Laws Service Tax AT

Refund - partially rejected on the ground that assessee has not been able to produce any proof of receipt of export proceeds - claim which already stands rejected cannot....
December 10, 2012 Case Laws Service Tax AT

Cenvat Credit on input services - non payment or delayed payment of service tax by the service provider - Appellants are not expected to/required to know the actual......
December 10, 2012 Case Laws Customs AT

Benefit of Notification No. 21/2002 - there cannot be two different interpretation on parts one for the purpose of notification and another for the purpose of the tariff - AT
December 10, 2012 Case Laws Income Tax AT

TDS u/s 194H - the discount offered by the assessee to the distributors on payments made by the latter for the SIM cards/recharge coupons which are eventually sold to......
December 10, 2012 Case Laws Income Tax AT

Penalty u/s 271D - accepting the loans/ deposits or aggregate of such loans or deposits of Rs. 20,000 or more - As such the assessee committed violation of provisions of....
December 10, 2012 Case Laws Income Tax AT

Disallowance of Non-Compete Compensation - Amount paid as non-compete fee being capital out lay, can not be allowed as revenue expenditure - AT
December 10, 2012 Case Laws Income Tax AT

Whether the security deposits collected from customers on letting out the Gas Cylinders is trading receipt, whether these Gas cylinders would constitute as plant as per.....
December 10, 2012 Case Laws Income Tax AT

Renewal of approval under section 80G(5) of the Act - Even the unauthorized amended Trust Deed/so called supplementary Trust Deed contravenes the provisions of section......
December 10, 2012 Case Laws Income Tax AT

Tax audit u/s 44AB - inclusion of advances - The mischief of section 44AB shall only become operative if the “turnover or business receipts” exceed Rs. 40,00,000/-. The.....
December 10, 2012 Case Laws Central Excise AT

Cenvat credit – Merely because the same were written off in the books of account and the value shown as nil, by itself, cannot be considered to amounting to removal of.....
December 10, 2012 Case Laws Central Excise AT

Refund - Cenvat credit of input services - as the appellants are processing only exempted products and since the bar under Rule 6(1) of the CENVAT Credit Rules shall......
December 10, 2012 Case Laws Customs AT

Revocation of CHA licence – CHA sublet his licence for a consideration in gross violation of Regulation 12 of CHALR, 2004 and this is an act of corruption - AT
December 10, 2012 Case Laws Income Tax AT

Deduction u/s 22 while computing annual value of Property u/s 24 - in computing the income from house property only deduction as permissible u/s 24 of the Act are to be....
December 10, 2012 Case Laws Income Tax AT

Person u/s 2(31) - Artificial Judicial Person (AJP) as defined in section 2(31)(vii) - Change of status from AJP to AOP - the Assessing Officer was not justified in......
December 10, 2012 Case Laws Income Tax AT

Salary and interest paid to partners - provisions of Section 184 of the Income tax Act, 1961 are directory and not mandatory – defect of not filing copy of partnership......
December 10, 2012 Case Laws VAT and Sales Tax HC

Preferential Creditor vs Secured Creditor - Provisions of Section 529-A of Companies Act (a Central legislation) have to be override the provisions of Sec 53 of the M.P....
December 10, 2012 Case Laws Income Tax AT

Software license fees - Software will help the assessee in increasing the efficiency but the same cannot be treated as forming part of profit making apparatus of the......
December 10, 2012 Case Laws Income Tax AT

Computation of salary of partners u/s 40(b)(v) – Even if the income from other sources is included in the profit and loss accounts to ascertain the net profit qua......
December 7, 2012 Notifications Customs

Extend of anti-dumping duty upto one more year -‘Polyvinyl Chloride (PVC) Suspension Grade’, originating in, or exported from, Taiwan, People’s Republic of China,......
December 7, 2012 Notifications Customs

Amendments in the notification No. 158/95-Customs, dated the 14th November, 1995 - Exemption to Goods when re-imported into India for repairs or for re-conditioning,......
December 6, 2012 Case Laws Service Tax HC

Adjustment of service tax demand with refund / rebate against export of goods - The alleged service tax dues to be payable by the petitioner, from the amount to be due.....
December 6, 2012 Case Laws Income Tax AT

Additional depreciation u/s 32(1)(iia) – assessee would be entitled to additional depreciation u/s 32(1)(ii a) on the leased assets. - AT
December 6, 2012 Case Laws Income Tax AT

Deduction u/s 10A - Condonation of Delay in filing Return u/s 139(1) - Provisions of the proviso to Section 10A(1A) is mandatory and not merely directory - AT
December 6, 2012 Case Laws Income Tax HC

In GKN Driveshafts (India) Ltd. Vs. Income Tax Officer and Ors. [2002 (11) TMI 7 - SUPREME COURT], the Supreme Court clarified that “when a notice under Section 148 of......
December 6, 2012 Case Laws Income Tax HC

Rent received - whether the letting is a composite or inseparable letting - Income to be taxed under the head Income from other sources - HC
December 6, 2012 Case Laws Income Tax AT

Charitable Society - cancellation of registration on ground that Society is indulged in taking Forcible Donations - DIT (E) was not justified in cancelling the......
December 6, 2012 Case Laws Income Tax AT

Depreciation - WDV u/s 43(6) - whether depreciation to be computed on original cost or cost reduced by notional depreciation for the earlier years - allowed on original....
December 6, 2012 Case Laws Income Tax HC

Income earned from non-Compete Agreement - nature of receipt of commission in addition to salary - the commission amount clearly was part of salary answering the......
December 6, 2012 Circulars DGFT

New SION added bearing number C-2056 - Lead Free Powder regarding - Public Notice
December 6, 2012 Circulars DGFT

Amendment in SION A-1189 - Sodium Silicate - Regarding. - Public Notice
December 6, 2012 Case Laws Customs HC

Revocation of CHA license – if a power of attorney holder of a Customs House Agent commits fraudulent activities then the principal is responsible to the same extent. - HC
December 5, 2012 Case Laws Service Tax HC

Valuation of taxable services - reimbursement of expenses can not be included in the value of taxable services as not forming part of gross value - Rule 5(1) of......
December 5, 2012 Case Laws Central Excise SC

Classification of ‘soft serve' - Common Parlance Test - Tribunal erred in law in classifying ‘soft-serve’ under tariff sub-heading 2108.91 - to be classified under......
December 5, 2012 Case Laws Income Tax HC

Method of accounting – Chit Fund Company allowed to follow completed contract method when dividend to the foreman has to come only from out of the discount - HC
December 5, 2012 Case Laws Income Tax AT

Best Judgement assessment - The AO while making the best judgment is not entitled to ignore the assessee’s own history as what better comparison then ones own past. - AT
December 4, 2012 Notifications Customs

Regarding imposition of definitive anti-dumping duty on imports of digital offset printing plates - Notification
December 4, 2012 Case Laws Companies Law SC

Dishonor of Cheque u/s 138 - dishonor due to change in authorized signatories - authorised signatory liable to be prosecuted along with the company even after resignation. - SC
December 4, 2012 Case Laws Income Tax HC

Revision u/s 263 - One has to keep in mind the distinction between “lack of inquiry” and inadequate inquiry”. - If there was any inquiry, even inadequate that would not....
December 4, 2012 Case Laws Income Tax AT

Validity of Notice issued u/s 143(2) - selection of cases of corporate assesses for scrutiny - notice issued u/s 143(2) of the Act for assumption of jurisdiction was......
December 4, 2012 Case Laws Income Tax AT

Merely because tax at source has been deducted by the builder, the receipt of mobilization money cannot be deemed as income of the assessee for the year under consideration - AT
December 3, 2012 Case Laws VAT and Sales Tax HC

Kerala Value Added Tax Act – cashew nuts - Floor value for cashew nuts and cashew kernels have not been fixed in other States is no reason to attract the provisions of......
December 3, 2012 Circulars VAT and Sales Tax

Framing of Default Assessment Orders - Circular
December 3, 2012 Notifications Service Tax

Service tax registration form ST 1 amended to include accounting codes - Notification
December 1, 2012 Circulars DGFT

Modification of SION C-469 & Fixation of two new SIONs - Public Notice
December 1, 2012 Notifications Income Tax

Income Tax (Fifteenth Amendment) Rules, 2012 - Amendment in Rules 11U and 11UA - Notification
November 30, 2012 Notifications Customs

Anti-dumping duty on the import of Caustic Soda, originating in or exported from Saudi Arabia, Iran. Japan and United States of America - Notification
November 29, 2012 Case Laws VAT and Sales Tax HC

Deemed sale – Levy of VAT on agreement for the building and construction of immovable property - constitutional validity upheld. - HC
November 29, 2012 Case Laws Central Excise AT

MRP valuation – Interest on differential duty liability due to alternation of MRP at Depot - footwear – matter remanded back - AT

1 2 345 6 7 8........ 76

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