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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 1651 to 1700 of 3762 Records

1 ....30 31 32 333435 36 37 38........ 76

August 6, 2012 Case Laws Income Tax

Denial of claim of deduction u/s 80P - The primary object as well as activities of assesse are not confined to agricultural purposes but other purposes also - against assessee. - AT
August 6, 2012 Case Laws Income Tax

Addition u/s 40(a)(ia) for non-deduction of tax at source from the payments made to truck owners u/s 194C - sub-letting of work to other truck owners - addition deleted - AT
August 6, 2012 Case Laws Income Tax

Depreciation on non-compete fee - treating the same as intangible asset u/s 32(1)(ii) – claim of depreciation allowed - AT
August 6, 2012 Case Laws Income Tax

Long term capital gains - Simply because assessee preferred to sell his business along with tangible assets would not mean that the agreement would become that of an......
August 6, 2012 Case Laws Income Tax

In the absence of any definition of 'copyright' in the Income Tax Act or DTAA with the respective Countries, in view of clause 3 of the DTAA, reference is to be made to.....
August 5, 2012 Case Laws Income Tax

It cannot be hold that an advance ruling of the Authority can only be challenged under Article 136 of the Constitution before this Court and not under Articles 226......
August 5, 2012 Case Laws Income Tax

Even if the income from other sources is included in the profit and loss accounts to ascertain the net profit qua book-profit for computation of the remuneration of the.....
August 5, 2012 Case Laws Income Tax

Excessive claim of deduction of partners’ remuneration - for the purpose of Section 40(b)(v) read with Explanation there cannot be separate method of accounting for......
August 4, 2012 Circulars Companies Law

Filling of Balance Sheet and Profit and Loss Account by Companies in Non-XBRL for Accounting year commencing on or after 01.04.2011. - Circular
August 4, 2012 Circulars Companies Law

Imposing fees on certain e-forms filed with ROC, RD or MCA(HQ) under MCA-21 where at present no fee in prescribed. - Circular
August 4, 2012 Circulars Income Tax

Inadmissibility of expenses incurred in providing freebees to Medical Practitioner by pharmaceutical and allied health sector Industry - Circular
August 4, 2012 Case Laws Central Excise

Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not......
August 4, 2012 Case Laws Central Excise

Condonation of delay in filing appeal – Applicant could not tell the date when their Advocate fell sick, nor any documentary evidence has been produced in support of......
August 4, 2012 Case Laws Service Tax

Inclusion of CMC charges to the assessable value of the CHA service – CMC charges are to be included in the assessable value of the taxable service provided by the appellants. - AT
August 4, 2012 Case Laws Service Tax

Application for modification of the stay order - As the order passed by the Tribunal is merged with the order passed by the Hon'ble High Court, hence the Tribunal has......
August 4, 2012 Case Laws Customs

Import of explosive - Inspection and Certification agency - General Procedure for Licensing of Restricted Goods - HC
August 4, 2012 Case Laws Income Tax

Warrant issued in joint name - if an authorization has been issued under Section 132 or requisition under Section 132A in the name of more than one person, the......
August 4, 2012 Case Laws Income Tax

Sales promotion expenses - expenditure with respect to the gold chains being distributed - expenditure allowed - AT
August 4, 2012 Case Laws Income Tax

Addition of gift & loan u/s 68 - if A.O. has not issued summons to the donors/cash creditors or commission to ITO, Bhiwani, for further verification of the fact the......
August 4, 2012 Case Laws Income Tax

Formation of Association of persons (AOP) - The internal division of responsibility by the consortium members and the recognition thereof cannot dislodge the legal......
August 4, 2012 Case Laws Income Tax

Mischief of 'royalty' u/s 9(1) - payment made for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' - HC
August 4, 2012 Case Laws Income Tax

Capital gains - The portion of land had come to appellant’s share due to inheritance. - fair market value of immovable property as on 01.04.1981 accepted - AT
August 4, 2012 Case Laws Income Tax

Donation versus business expenditure u/s 37(1) - Contribution to the welfare fund as a precondition for the grant of export permits - business expediency - assessee’s......
August 4, 2012 Case Laws Income Tax

Revenue or Capital expenditure - Nature of loss in the hands of the payee would be of little consequence in determining the nature of the expenditure in the hands of the....
August 4, 2012 Case Laws Income Tax

Deduction u/s 80IB(10) - housing project - whether ownership of land is necessary - computation of eligible land - AT
August 4, 2012 Case Laws Income Tax

Transfer pricing - Computation of arm's length price – TPO need not inform the assessee about the process used by him for issuing the notices u/s 133(6) of the Act nor......
August 3, 2012 Circulars FEMA

Review of the Foreign Direct Investment policy - permitting investments from Pakistan. - FDI GUIDELINES
August 3, 2012 Circulars Income Tax

Relaxation from compulsory e-filing of return of income for assessment year 2012-13 - for representative assessees of non-residents and in the case of private......
August 3, 2012 Circulars Companies Law

Investor Education and protection Fund(uploading of information regarding unpaid and unclaimed amount lying with companies) Rules 2012 - Circular
August 3, 2012 Notifications DGFT

Ban on export of edible oil in branded consumer packs. - Notification
August 3, 2012 Case Laws Income Tax

Transactions in derivatives - loss suffered by the assessee during derivative trading should be allowed as short term capital loss and the same can be set off against......
August 3, 2012 Case Laws Income Tax

Suppression of profit of bogus purchases - held that:- when the sales have been accepted, there is no question of disputing the purchases because no sales could be made.....
August 3, 2012 Case Laws Income Tax

Deduction u/s 37(1) - Payment of compounding fee in lieu of an offence - whether or not penal in nature - After analyzing and referring various case laws matter......
August 3, 2012 Case Laws Income Tax

When no scrutiny assessment could have been completed in this case, AO is perfectly justified to invoke reassessment proceeding by issuance of notice under section 148 of the Act. - AT
August 3, 2012 Case Laws Companies Law

When the Official Liquidator cannot proceed with the winding up of the Company for want of funds or for any other reason, the Court can make an order dissolving the Company - HC
August 2, 2012 Case Laws Service Tax

Services provided was to arrange finance - it is settled that the appellant's activities shall fall within the category of BAS - AT
August 2, 2012 Case Laws Service Tax

Cenvat credit – Input service - Service Tax credit in respect of input service attributable to trading activities is not available. - AT
August 2, 2012 Case Laws Customs

According to CBEC Circular No. 49/2000-Cus dated 22.5.2000 that EOU trading units were allowed to supply the goods to other EOU/STP units against valid advance license......
August 2, 2012 Case Laws Customs

Imported vehicle has been confiscated for violation of licence on the ground that vehicle is Left Hand Drive and is not permissible under the explanatory note to Chapter....
August 2, 2012 Case Laws Income Tax

Justification of CIT(A) assuming jurisdiction u/s.264 - No infirmity into the order passed by CIT as is evident from the records that AO has not applied his mind whether....
August 2, 2012 Case Laws Income Tax

Addition in respect of gifts of immovable properties - assessee submitted that mistake of the accountant as journal entries were wrongly made to the credit side of the......
August 2, 2012 Case Laws Income Tax

Allocation of expenses between the DTA and EOU unit - expenses are to be charged to the EOU also in order to compute the benefit u/s 10B - Re assessment made u/s 147 r.w.s. 143(3) - AT
August 2, 2012 Case Laws Income Tax

Addition on account of annual letting value of the house property - the Rent Control Act is applicable in Mumbai thus the annual valuation u/s 23(1)(a) cannot exceed the....
August 2, 2012 Case Laws Income Tax

Excess stock - difference in value of stock assessed by sales authority and income tax authority - return accepted by the Commercial Tax Department is binding on the I.T....
August 2, 2012 Case Laws Income Tax

Denial of claim of deduction u/s 80IB - the “industrial undertaking” should not be formed by “splitting up” or “re-construction” of a business already in existence - AT
August 2, 2012 Case Laws Income Tax

Block assessment - action u/s.158BD - period of limitation - if the Authorities failed to utilize and communicate such information on time, then the Assessee could not......
August 1, 2012 News Indian Laws

CBDT's Clarification on extension of due date of filing of returns
August 1, 2012 Circulars FEMA

Foreign Exchange Management Act, 1999 (FEMA)-Compounding of Contraventions under FEMA, 1999 - Circular
August 1, 2012 Circulars FEMA

Risk Management and Inter Bank Dealings - Circular
August 1, 2012 Circulars FEMA

Exchange Earner's Foreign Currency (EEFC) Account, Diamond Dollar Account (DDA) & Resident Foreign Currency (RFC) Account - Review of Guidelines - Circular

1 ....30 31 32 333435 36 37 38........ 76

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C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...

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