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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 1601 to 1650 of 3762 Records

1 ....29 30 31 323334 35 36 37........ 76

August 9, 2012 Case Laws Income Tax

Expenditure on foreign travel and medical treatment of the Managing Director and his wife - in the absence of any obligation on the part of the company to meet the......
August 9, 2012 Case Laws Income Tax

Deduction u/s 43B - payment of bonus - u/s 43B only actual payment and not any notional or deemed payment that would be relevant for considering the deduction - HC
August 9, 2012 Case Laws Income Tax

Addition to the income under the head “income from house property” - amount paid by the tenants to DSL, another group company, towards maintenance charges is not taxable....
August 9, 2012 Case Laws Income Tax

Treatment of unutilized balance available in "consumer deposit account" - AO added the unutilized balance of such account to the total income of the assessee - HC
August 9, 2012 Case Laws Income Tax

BIFR - relief flowing from Section 72A - it cannot be said that the BIFR fell into an error by directing the concession to be granted itself, rather than requiring the......
August 9, 2012 Case Laws Income Tax

Deduction u/s 36(1)(viii) - banking company - when one of the possible views has been taken by the Assessing Officer, the CIT cannot exercise his jurisdiction u/s 263......
August 9, 2012 Case Laws Income Tax

Applicability of TDS provisions u/s 194C - the assessee is a CONSORTIUM - assessee are created to procure a contract and never to execute the same by themselves with......
August 9, 2012 Notifications Companies Law

Product Group Classification . - Notification
August 9, 2012 Notifications Companies Law

Amendment to the Companies (Fees on Applications) Rules, 1999 . - Notification
August 9, 2012 Case Laws Income Tax

Guarantee commission paid to the Directors of the Company – whole of the guarantee commission shall be allowed - AT
August 9, 2012 Case Laws Income Tax

Adjustment of Excise Duty on purchase, sales and closing stock u/s 145A are required to be made - AT
August 9, 2012 Case Laws Income Tax

Donation versus expenses - Whenever newspaper coverage or radio or TV coverage took place, the name of assessee would be mentioned as one of the sponsors, thus the......
August 9, 2012 Case Laws Income Tax

It is not possible to presume that the undivided family property becomes the property of the firm for the reason that some of the legal heirs have used the property to......
August 9, 2012 Case Laws Income Tax

Assessee has withdrawn its claim of deduction under Section 80IB, which was accompanied by revised return – assessee again claimed deduction - deduction allowed - AT
August 8, 2012 Case Laws Customs

Frivolous review petition - Interest and cost to be recovered from the commissioner of customs in the review petition and all officers responsible.- HC
August 8, 2012 Case Laws Customs

Benefit of Duty Free Import Authorization (DFAI) - if the cenvat credit availed on inputs is reversed before it is utilised, the benefits cannot be denied while......
August 8, 2012 Case Laws FEMA

Imposing a penalty - violation of provision of Section 9(1)(f)(i) of FEMA - charges levelled against the appellant to the effect that he had aided and abetted the main......
August 8, 2012 Case Laws Income Tax

Remission of deferred sales tax liability - deferred sales tax liability will not be chargeable to tax as business income of the assessee - AT
August 8, 2012 Case Laws Income Tax

Tax the salary of the assessee earned outside India - Reliance on the provisions of Article 15 of India Japan DTAA holding that the provisions of DTAA override the......
August 8, 2012 Case Laws Income Tax

Treatment to tax paid on the facility of rent free accommodation by the employer - taxable or exempt? - HC
August 8, 2012 Case Laws Income Tax

Addition u/s 68 - unexplained amounts received towards Share Capital money - entry operators - HC
August 8, 2012 Case Laws Income Tax

Fees paid to portfolio manager of Asset Management Company - should be allowable in computing income whether under the head “Business” or under the head “Capital gains"? - AT
August 8, 2012 Case Laws Income Tax

Revised return - original return of income was filed within time - Revised return is a loss return which should have been filed within the time specified u/s 139(3) of.....
August 8, 2012 Case Laws Income Tax

Undisclosed income - entry in the seized material wherein "P-money" was written - Assessing Officer is of the view that "P-money" stands for pocket money and treated it....
August 8, 2012 Notifications Service Tax

Slaughtering of any animals is now exempted from service tax - earlier only the slaughtering of bovine was exempt - see amended notification
August 8, 2012 Notifications Service Tax

Service provided by a director to Company - reverse charge system is applicable
August 8, 2012 Notifications Service Tax

Amends Notification No. 25/2012-Service Tax - Mega exemption notification. - Notification
August 8, 2012 Notifications Service Tax

Security services also brought within reverse charge system - see amended notification
August 8, 2012 Notifications Service Tax

Service Tax (Third Amendment) Rules, 2012. - Notification
August 7, 2012 Circulars Customs

24x7 Customs clearance operations – regarding. - Circular
August 7, 2012 Circulars Companies Law

Company Law Settlement Scheme, (Jammu & Kashmir) 2012. - Circular
August 7, 2012 Notifications Customs

Seeks to extend the validity of Notification no. 89/2007-Customs dated 25th July, 2007 by one more year, i.e, upto and inclusive of 24th July, 2013 pending the outcome......
August 7, 2012 Articles Indian Laws

Eligibility of Cenvat Credit on Advances paid towards taxable service - Article
August 7, 2012 Case Laws Central Excise

Refund - it is not shown that clearance of the goods was made on provisional basis. Once this is so, reduction of price at a later date could not be made foundation for.....
August 7, 2012 Case Laws Central Excise

Cenvat credit - electricity used outside the factory of production as well as in respect of peripheral area in the factory - demand on the ground that the appellant is......
August 7, 2012 Case Laws Service Tax

Extended period of limitation – input service – denial of Cenvat credit - the term 'Used' cannot cover the definition of input service, it would be purely a question of....
August 7, 2012 Case Laws Customs

Import of computer cases - mere mounting of the USB port and audio port on a PCB does not make the PCB a Populated PCB - AT
August 7, 2012 Case Laws Income Tax

Power of tribunal to stay - while exercising its appellate powers ITAT has also the power to ensure that the fruits of success are not rendered futile or nugatory and......
August 7, 2012 Case Laws Income Tax

Sale by a Mauritian company of the shares held by it in an Indian company to a Cyprus company - the transactions which give rise to capital gains, can be taxed only in.....
August 7, 2012 Case Laws Income Tax

DTAA between India and Austria - subcontract - PE - That person can at best be said to render technical services or services 'in connection with' the mining activity......
August 7, 2012 Case Laws Income Tax

Interest paid on income-tax refund - though not conscious choice or voluntarily, the amount received towards statutory interest has to be subject to tax under the head.....
August 7, 2012 Case Laws Income Tax

The scope and ambit of section 69B and 69C are altogether different. - If the contention of the Revenue is accepted and the expression is given a wider meaning as sought....
August 7, 2012 Case Laws Income Tax

Difference between the cost of construction as disclosed by assessee and as estimated by the District Valuation Office - no addition could be made without rejecting......
August 7, 2012 Case Laws Income Tax

Remission or cessation of liability - The expression “include” is significant as Parliament did not use the expression “means”. Necessarily, even omission to pay, over a....
August 7, 2012 Case Laws Income Tax

Speed post versus Registered post - Speed Post has all the principal attributes of registered post - HC
August 6, 2012 Case Laws Central Excise

Cenvat credit on capital goods – part credit was availed in 1st year - subsequently finished goods exempted - balance credit in subsequent years - right accrued is not......
August 6, 2012 Case Laws Service Tax

Levy of service tax - renting of immovable property – within the legislative competence of the Parliament and it does not fall within the legislative competence of the......
August 6, 2012 Case Laws Income Tax

Denial of claim of deduction of partnership remuneration and interest - the status of appellant has to be taken as AOP - no genuine partnership firm was in existence - AT
August 6, 2012 Case Laws Income Tax

Addition made on account of liquor trade - it was only on the basis of noting in a rough ledger that the Assessing Officer has jumped to the conclusion that the assessee....
August 6, 2012 Case Laws Income Tax

Addition on account of non-deduction of TDS - the argument of the Revenue that s. 40(a)(ia) would become otiose in cash system of accounting, was without any basis. - AT

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