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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 1551 to 1600 of 3762 Records

1 ....28 29 30 313233 34 35 36........ 76

August 13, 2012 Case Laws Customs

Import of indoor units of split air conditioners in pre-packed form from Japan – benefit of Notification no. 29/2010-Cus dated 27.02.2010 is available - AT
August 13, 2012 Case Laws Income Tax

Search and seizure of cash – recording of satisfaction - condition precedent for the exercise of power under section 132A was lacking and the order made under it was......
August 13, 2012 Case Laws Income Tax

Set off of unabsorbed capital loss - application of provisions of section 74 as amended by Finance Act, 2002 to unabsorbed capital losses relating to the AYs prior to......
August 13, 2012 Case Laws Income Tax

Denial of claim of deduction u/s 80-IA(4)(iv)(c) - assessee is an electricity distribution company - the expression “undertakes substantial renovation and modernisation”....
August 13, 2012 Case Laws Income Tax

Disallowance of deduction on provisions of fringe benefit tax while computing book profits under section 115JB - prohibition u/s 40(a)(ic) does not apply to computation.....
August 13, 2012 Case Laws Income Tax

Deduction u/s 10A and alternative claim u/s 80IB(8A) - export of computer software - assessee contended to be STP involved in software development - denial of deduction.....
August 13, 2012 Case Laws Income Tax

Interest paid to the head office of the assessee bank as well as its overseas branches by the Indian branch cannot be taxed in India being payment to self - AT
August 13, 2012 Case Laws Income Tax

Non-Compete fees - taxability - chargeable to tax as ‘business income’ - AT
August 13, 2012 Case Laws Income Tax

Income from license fees - income under the head ‘Income from other sources’ OR 'business income' - AT
August 13, 2012 Case Laws Income Tax

Transfer Pricing - adjustment to ALP - addition - consideration of transactions both with AEs and Non-AEs for the purpose of recommending adjustment - AT
August 13, 2012 Case Laws Companies Law

Winding up - Agreement to sell relied on by the appellant was of a date after the filing of the winding up petition and was thus unenforceable under Sections 531 & 531A of the Act - HC
August 11, 2012 Case Laws Service Tax

Service Tax liability on the commission received - if the appellant was aware that service tax was being paid by Maruti Udyog Limited, invocation of extended period......
August 11, 2012 Case Laws Service Tax

Penalty under Section 76 - call for invoking Section 80 - as the Service Tax liability on Security Agency services being new, the entire penalty need to be deleted - AT
August 11, 2012 Case Laws Customs

Goods reached from Pakistan to Amritsar by rail cargo - import and export through a route other than sea port/ airport or Inland Container Depot or through a Land Custom Station - AT
August 11, 2012 Case Laws Income Tax

Commission & bonus paid to Directors - as no reason to doubt that what was paid to these working directors was indeed commission falling within the first part of......
August 11, 2012 Case Laws Income Tax

Non deduction of tax at source - in respect of reimbursement of expenses there is no obligation to deduct tax at source and there was no element of income involved in......
August 11, 2012 Case Laws Income Tax

Charitable purpose - Principles laid down in the case of Gujarat Maritime Board (2007 (12) TMI 7 - SUPREME COURT OF INDIA) are squarely applicable to assessee’s case......
August 11, 2012 Case Laws Income Tax

Depreciation on goodwill - as the function of goodwill acquired by the assessee also is to maximizes the profits of the company & as the assessee's goodwill being a......
August 11, 2012 Case Laws Income Tax

Disallowance of penalty for violation of the bye-laws of the Stock exchange - payment made for violation of their regulation are not on account of an offence or which......
August 11, 2012 Case Laws Income Tax

Deduction u/s 80IC - Hotel - eco-tourism project - Non-filing of Audit report alongwith return of income - Denial on ground of non-fulfillment of condition of eco-friendly - AT
August 11, 2012 Case Laws Income Tax

Addition u/s 68 - gifts received from NRI - the assessee’s plea of having received gift deserves acceptance. - AT
August 11, 2012 Case Laws Income Tax

Unexplained investment on renovation of bungalow - addition u/s 69 - AO referred the matter to the DVO - in the absence of any discrepancy noted by the Revenue......
August 11, 2012 Circulars DGFT

Amendment of Standard Input – Output Norms (SION) at S. No. H -97. - Public Notice
August 10, 2012 Case Laws Central Excise

Reversal of cenvat credit during the period when assessee were DTA - two units - Merger with EOU unit - the provisions of Rule 10 of Cenvat Credit Rules, 2004 would not....
August 10, 2012 Case Laws Central Excise

Rejecting of application for registration of Central Excise for warehousing - rejection is without jurisdiction - in favor of assessee - AT
August 10, 2012 Case Laws Service Tax

Taxability of incentives received by an advertising agency services - Incentive is a receipt for appreciation of performance of services provided. - How such forms part.....
August 10, 2012 Case Laws Service Tax

Refund - Notification No.42/2001 - export made after obtaining the necessary “let export” order from the proper officer of customs,thus, the relevant condition of the......
August 10, 2012 Case Laws Income Tax

Invoking provisions of section 40A(3) - cash payment - As it is the requirement of these agents to make the payment in cash for goods, i.e. milk, to the cattle owners,......
August 10, 2012 Case Laws Income Tax

India UAE DTAA - Whether the consideration received by the applicant has to be deemed to be “royalty‟ under section 9(1)(vi) - as the Revenue itself in its......
August 10, 2012 Case Laws Income Tax

Withdrawal of appeal before CIT(A) - once the machinery is set in motion, the assessee cannot withdraw the appeal - HC
August 10, 2012 Case Laws Income Tax

Tribunal was justified in correcting its mistake in exercise of its jurisdiction u/s 254(2) as a patent, manifest and self-evident error which does not require elaborate....
August 10, 2012 Case Laws Income Tax

Disallowance of depreciation on goodwill - scheme of amalgamation - the very purchase of goodwill is not proved by the assessee - Disallowance of depreciation is thus warranted - AT
August 10, 2012 Case Laws Income Tax

Reopening of assessment u/s 148 - no exercise by appellate jurisdiction under Section 260-A is warranted to hold that the very reopening cannot be sustained - HC
August 10, 2012 Case Laws Income Tax

Rectification of the orders passed by the Tribunal on ground that subsequent decision of the Tribunal arrived at a contrary view - there is no mistake apparent on record....
August 10, 2012 Case Laws Income Tax

Addition u/s 69C - household withdrawals - contention of the assessee towards household expenses is not capable of acceptance. Addition confirmed - AT
August 10, 2012 Case Laws Income Tax

Provision for Warranty claim - assessee was following the mercantile system of accounting - adjustment is made in future fore excessive provision - claim of deduction allowed. - AT
August 10, 2012 Case Laws Income Tax

Deduction u/s 54F -Since, name of the wife has been added only for the sake of convenience and total consideration has been met from the account of the assessee. - the......
August 10, 2012 Case Laws Income Tax

STPI Unit - set off of losses - As the profits and gains under section 10A were not to be included in the income of the assessee at all, the question of setting off the.....
August 10, 2012 Case Laws Income Tax

FBT – assessee has rightly excluded the amount of expenditure debited under the head postage, email, lease line and courier from the FBT - AT
August 9, 2012 Notifications VAT and Sales Tax

Regarding Republic of Seychelles in New Delhi. - Notification
August 9, 2012 Notifications VAT and Sales Tax

Regarding Republic of Niger in New Delhi. - Notification
August 9, 2012 Notifications Customs

Amends Notification No. 63/1994-Customs (N. T.) - Land Customs Stations and Routes for import and export of goods by land or inland water ways. - Notification
August 9, 2012 Case Laws Central Excise

Claim of refund under Rule 5 - Revenue was of the view that since final product was exempted from excise duty they could not have exported the goods under bond and they.....
August 9, 2012 Case Laws Central Excise

CENVAT credit on stockbroker's service - there is clear nexus between the stockbroker's service and the manufacture of the goods - service clearly fell within the ambit.....
August 9, 2012 Case Laws Central Excise

Reversal of Cenvt Credit - Rule 6(3) - generation of waste - fine was resulted while manufacture of Sponge Iron – Proportionality aspect not being dealt by Rule 6(3) of.....
August 9, 2012 Case Laws Service Tax

Small service provider -once the appellant avail CENVAT Credit on the capital goods, the benefit of exemption under Notification No. 6/2005-ST, would not be available - AT
August 9, 2012 Case Laws Service Tax

Appellant are clearing the solar system through dealers - appellant are not charging installation charges separately, but for installation activity, they are liable to......
August 9, 2012 Case Laws Customs

Valuation of import of old/used digital multifunction print and copying machines. - goods were not accompanied by the Chartered Engineer's certificate from the load port....
August 9, 2012 Case Laws Customs

Project import - valuation - Drawings and designs are rightly classifiable under Heading No. 49.06 and the benefit of duty-free import under this Heading has to be......
August 9, 2012 Case Laws FEMA

Whether the appellant had violated Section 9(1)(b) of FERA - transaction to sell the flats to the two directors were non resident Indians - decided in favor of appellant - HC

1 ....28 29 30 313233 34 35 36........ 76

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