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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 1501 to 1550 of 3762 Records

1 ....27 28 29 303132 33 34 35........ 76

August 17, 2012 Case Laws Income Tax

Scope of the term 'thereon' - Jurisdiction of the Tribunal - favorable decision - adverse findings - provisions of Rule 27 and the provisions of Sec. 253(4) do not......
August 17, 2012 Case Laws Income Tax

Validity of a decision where reasons are not recorded - Failure to give reasons amounts to denial of justice. - AT
August 17, 2012 Case Laws Income Tax

Whether upfront fee paid will fall within the definition of “rent“ as given under Explanation to Section 194-I of the Act - held yes - AT
August 17, 2012 Case Laws Income Tax

Carry forward of unabsorbed depreciation – The provisions of sections 80 and 139(3) of the Act are applicable to business losses and not to unabsorbed depreciation......
August 17, 2012 Case Laws Wealth-tax

Rejection of application for registration as a valuer of plant and machinery u/s 34AB of the Wealth Tax Act - HC
August 17, 2012 Case Laws VAT and Sales Tax

If the Legislature in its wisdom has included the sunglasses within the category of “Medical Devices and Implants” covered under entry C-107(8) by issuing a notification....
August 17, 2012 Circulars VAT and Sales Tax

Waiving off the mandatory requirement of 'No Objection Certificate' from landlord for registration under the DVAT Act, 2004. - Circular
August 17, 2012 Notifications Customs

Amends in the Notification No. 12/2012- Customs. - Notification
August 16, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 17th August, 2012. - Notification
August 16, 2012 Notifications DGFT

Amendments Schedule-I (Imports) of the ITC(HS) Classifications of Export and Import Items, 2009-14. - Notification
August 16, 2012 Case Laws Central Excise

Cenvat credit on input services - invoices issued in favour of the Head Office - denial under Rule 9(1)(g) of Cenvat Credit Rules, 2004 on ground that Head Office of the....
August 16, 2012 Case Laws Central Excise

Cenvat credit – common input used - rule 6 - demand of 10% / 5% on press mud and sludge, which are in the nature of by-product and waste and also non-excisable cannot be sustained - AT
August 16, 2012 Case Laws Central Excise

Central excise retrun - Duty payment has been made under Rule 3A of the Act and not under Section 3 - Under compounded levy scheme, this is the statutory return which is....
August 16, 2012 Case Laws Service Tax

Power of the Commissioner (Appeals) to remand – 100% EOU - export of IT software - refund claim under Notification No. 5/2006 dated 14.3.2006 in respect of the......
August 16, 2012 Case Laws Service Tax

Double taxation of service tax - subcontractor - the appellant stated that when the appellant provided courier service to the main courier namely professional couriers......
August 16, 2012 Case Laws Customs

Import of goods - when the quality of the goods itself has been misdeclared, the declared value requires to be rejected. - AT
August 16, 2012 Case Laws Customs

Whether the goods, namely, automobile parts exported by the appellant is eligible for all industry rate of drawback - held no - AT
August 16, 2012 Case Laws Income Tax

Search and seizure – suppression of sale and variation in G.P. rate - Addition made in respect of alleged Hawala transactions - HC
August 16, 2012 Case Laws Income Tax

Weighted deduction u/s 35(B) - The interest on packing credit is not paid in respect of any services rendered outside India and consequently would not stand covered......
August 16, 2012 Case Laws Income Tax

Sale of shares - share broker - Revenue condemned the share transaction of the assessee and held them to sham merely because some share brokers were found to be indulged....
August 16, 2012 Case Laws Income Tax

Capital gain vs Business income - The income from share transactions has been rightly assessed as business income, however, Security Transaction tax (STT) has to be......
August 16, 2012 Case Laws Income Tax

Addition u/s 50C - reference to DVO - Word “assessable” has been incorporated only w.e.f. 1.10.2009 (Finance Act 2009 w.e.f. 1.10.2009). The same cannot be made......
August 16, 2012 Case Laws Income Tax

TDS on VSAT charges - Since the VSAT charges paid do not have any element of income, deducting tax while making such payments do not arise - AT
August 16, 2012 Case Laws Income Tax

Validity of revisionary order passed u/s 263 on the issue of LTCG held to be STCG by CIT and excess allowance of deduction u/s 80C - AT
August 16, 2012 Case Laws Income Tax

Agricultural income – infraction of the statutory provisions may expose the assessee to the risks of being penalized or punished under the relevant statutes, but the......
August 16, 2012 Case Laws Income Tax

Reopening of assessment – Even if the materials/evidence was not enclosed with the return, full and true details/material was disclosed during the course of the original....
August 16, 2012 Case Laws VAT and Sales Tax

VAT / CST - Contract for performance of work of laying HDPE pipe for transportation of natural gas – determination of nature of the contract namely whether the said......
August 16, 2012 Case Laws Companies Law

Fraud on investors - Directors - Direction given to the Central government to revoke DIN in order to prevent them creation of new company. - Directions given to all......
August 14, 2012 Circulars VAT and Sales Tax

Revision of returns with excess Input Tax Credit bifurcated between Refund and Carry Forward. - Circular
August 14, 2012 Circulars Companies Law

Applicability of Service Tax on commission payable to Non-Whole Time Directors of a company under section309(4) of the companies act,1956. - Circular
August 14, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 40.32 million to the Government of the Republic of Chad. - Circular
August 14, 2012 Case Laws Central Excise

Classification of shikakai powder - Revenue contending classification under Chapter 33 of the CETA particularly under sub-heading 3305.90. whereas assessee not......
August 14, 2012 Case Laws Service Tax

Recovery ordered of education cess refunded to exporters along with service tax, by virtue of exemption notifications where whole of service tax is exempt - AT
August 14, 2012 Case Laws Service Tax

Whether the appellants could have paid tax on an exempted services and claimed refund under Notification No. 17/2009 which allows refund of tax paid on services used in.....
August 14, 2012 Case Laws Service Tax

Franchise service – educational purposes - 'collaboration fees' was nothing but the 'franchise fees' and it clearly fell in the net of service tax - HC
August 14, 2012 Case Laws Customs

Valuation of imported goods - higher value of identical goods - there was no contemporaneous import showing import of identical goods at a higher value, the rejection......
August 14, 2012 Case Laws Income Tax

Once the amount is found to be incurred exclusively by H.O. towards the Indian branch, the same is required to be allowed in terms of section 37(1) without any reference....
August 14, 2012 Case Laws Income Tax

Addition u/s 68 - there is no relationship of the donor with the assessee. - there is also no occasion for this gift. - gift in this case was not genuine. - AT
August 14, 2012 Case Laws Income Tax

Charitable Trust - cancellation of registration u/s 12A - Where an approval had been given, its withdrawal with retrospective effect is bad and illegal. - AT
August 14, 2012 Case Laws Income Tax

If a document is found in the course of the search, Section 153A is triggered & it is mandatory for the AO to issue notices u/s 153A calling upon the assessee to file......
August 14, 2012 Case Laws Income Tax

The decision making process is as important as the correctness of the decision itself. Merely because the correctness of the decision appears unquestionable, the serious....
August 14, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - whole scheme of the transactions seems to be wrongly conceived by the Chartered Accountant of the assessee for which the assessee cannot be......
August 14, 2012 Case Laws Income Tax

Income from House property - notional rent need not be considered for arriving at the ALV of the property if the property was intended to be let out, however, despite......
August 14, 2012 Case Laws Income Tax

Deduction u/s 80IB(10) - the land is owned by the Defence Ministry - The appellant is carrying out the project under reference in the capacity of a sub contractor -......
August 14, 2012 Case Laws Income Tax

Computation of indexed cost of acquisition for of computation of LTCG - property sold got from inheritance from ancestors - AT
August 13, 2012 Circulars VAT and Sales Tax

Regarding DST Period Demands. - Circular
August 13, 2012 Notifications Income Tax

Double Taxation Agreement - Agreement for Exchange of Information with respect to Taxes with Guernsey. - Notification
August 13, 2012 Case Laws Central Excise

Refund claim under Rule 5 - all of a sudden took a credit for the past three years and claiming the same as accumulated unutilized on account of export of goods -......
August 13, 2012 Case Laws Service Tax

Denial of benefit of Notification No. 01/2006-ST - If an amount taken as cenvat credit on the input services is reversed, various judicial pronouncements holds that......
August 13, 2012 Case Laws Service Tax

Survey and Map Making - liability - assessee contended that main contractor was discharging the service tax liability on the entire contract executed - matter remanded......

1 ....27 28 29 303132 33 34 35........ 76

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