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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 1701 to 1750 of 3762 Records

1 ....31 32 33 343536 37 38 39........ 76

August 1, 2012 Circulars VAT and Sales Tax

ARRANGEMENTS FOR RECEIPT AND MOVEMENT OF QUARTERLY RETURNS FOR QUARTER ENDING 30-06-2012. - Circular
August 1, 2012 Notifications VAT and Sales Tax

Amendment in Sixth Schedule - Regarding grant facilities for exemption/refund of VAT - Notification
August 1, 2012 Case Laws Central Excise

Valuation - Job work - fabric + job work charges – alleged that merchant manufacturers suppressed the value of grey fabric, which resulted in short payment of duty by the assessee - AT
August 1, 2012 Case Laws Service Tax

Payment of service tax under wrong accounting code – adjustment of payment in the correct account code are allowed. - AT
August 1, 2012 Case Laws Customs

Claim of revalidation of the scrip under the SFIS - HC
August 1, 2012 Case Laws Income Tax

Taxation on accrual of interest income - the mercantile system of accounting - the accrual theory of interest income was to be assessed in the year in which it had......
August 1, 2012 Case Laws Income Tax

Accrual of interest - period of holding - The right to receive interest on the Government securities vested in the respondent only on the due date mentioned in the securities. - HC
August 1, 2012 Case Laws Income Tax

Non deduction of tax at source - no demand visualized u/s. 201(1) should be enforced after the tax deductor has satisfied the Officer in charge of TDS that taxes due......
August 1, 2012 Case Laws Income Tax

Long term financing - benefit of section 36(1)(viii) - inclusion in the profit and gains - a) Interest on Bank deposits, b) Interest on advances / deposits, c) Dividend.....
August 1, 2012 Case Laws Income Tax

Revenue expenditure versus capital expenditure - Bank Charges being Upfront fee for term loan / Prepayment penalty charges - no justification on the part of the revenue....
August 1, 2012 Case Laws Income Tax

Block assessment - Unexplained investment - estimated profit on difference in work in progress - It is only on the basis of hypothetical assumptions and the additions......
August 1, 2012 Case Laws Income Tax

Addition u/s 69 C - low household expenses - there must be evidence on record which may prove that the assessee had incurred expenses much more than what has been shown....
August 1, 2012 Case Laws Income Tax

Building includes roads laid in the proximity of factory for the purpose of providing access to factory and other buildings within compound and they are entitled to depreciation - HC
July 31, 2012 News Indian Laws

Order under Section 119 of the Income Tax Act, 1961.
July 31, 2012 Case Laws Central Excise

Interest on delayed refund – payable on the expiring of period of three months from the date of receipt of application under Section 11B(1) and not from the date of......
July 31, 2012 Case Laws Central Excise

Refund claim - Their claim is hit by the bar of unjust enrichment under Section 11B of the Act as the uniformity of the price before and after assessment does not lead......
July 31, 2012 Case Laws Service Tax

Cenvat Credit on courier service connected with export - Once the sample copy of the evidence submitted on record, does not rule out genuineness of claim of the......
July 31, 2012 Case Laws Customs

Condonation of delay - Just because the Tribunal is vested with the discretion to condone the delay, exercise of such discretion is not meant to grant premium to the......
July 31, 2012 Case Laws Income Tax

The circular issued by CBDT No. 789 dated 13th April draws a distinction between “liability to pay tax” and “actual or de facto payment of tax”. - HC
July 31, 2012 Case Laws Income Tax

Royalty payment as 3% of the net ex-factory sale by the licensee/assessee - the expenditure has to be treated revenue in nature - HC
July 31, 2012 Case Laws Income Tax

Application of income outside India - Charitable activity - there is no bar in applying for charitable purpose outside India, if there is an approval from CBDT which is....
July 31, 2012 Case Laws Income Tax

Corporate membership fees - revenue in nature or capital? - no reason why the renewal membership fees should not be allowed as revenue expenditure - HC
July 31, 2012 Case Laws Income Tax

Non deduction of tax at source - remittances to a non-resident company - SEL, NRI company nowhere is involved in the above identification of the exporter or in......
July 31, 2012 Case Laws Income Tax

Treatment of sales tax subsidy - CIT(A) treated it as revenue receipts - , it would be in the nature of capital receipt not liable to tax - AT
July 31, 2012 Case Laws Income Tax

Disallowance u/s section 36(1)(ii) - payment in lieu of dividend - amount of commission and bonus paid to the Managing Director was an allowable business expenditure - AT
July 31, 2012 Case Laws VAT and Sales Tax

Verification of ‘C’ & ‘F’ Forms produced during the appellate proceedings - enquiry had to be done by the VATO which was rightly directed by the Tribunal. - HC
July 30, 2012 Case Laws Central Excise

Whether the Treated Tamarind Kernel Powder produced by the assessees is excisable – prima facie the processes constitute a manufacturing process - AT
July 30, 2012 Case Laws Service Tax

Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST is available - AT
July 30, 2012 Case Laws Service Tax

Availing double benefit - benefit of Notification 01/2006 ST and also availing CENVAT credit - The assessee on the mistake coming to their notice promptly paid the......
July 30, 2012 Case Laws Service Tax

Demand of service tax - Society of ex-servicemen - service of Security Agency - definition of Security Agency was changed w.e.f. 18.4.2006 referring "any person" - AT
July 30, 2012 Case Laws Customs

Penalty - Confiscation of the goods – Merely because the appellant had claimed a wrong classification, it cannot be held that the appellant has mis-declared the goods - AT
July 30, 2012 Case Laws Income Tax

Deduction u/s 32AB while computing the eligible profits and gains for the purpose of working out the deduction u/s 80HH and 80I - HC
July 30, 2012 Case Laws Income Tax

Attachment of the Savings Bank Accounts – bank account of the minors were also attached - no merit in the writ petition - HC
July 30, 2012 Case Laws Income Tax

Determination of assessee's Residential status - taking up own business by the assessee abroad satisfies the condition of going abroad for the purpose of employment......
July 30, 2012 Case Laws Income Tax

Admissibility of TDS on tip to the employees - as the assessee acted in a bona fide manner therefore no penalty can be imposed on the assessee u/s 221 - HC
July 30, 2012 Case Laws Income Tax

Revenue recognition - AS7 vs. AS9 - in a situation when a contractor is also working as a developer, then the basis for recognition of Revenue should be relied on AS 9. - AT
July 30, 2012 Case Laws Income Tax

Deemed dividend - the loan obtained in the “N” Trust had 20% share holding from a company in which “N” Trust had 10% share holding, could not be taxed as deemed......
July 30, 2012 Case Laws Income Tax

Addition on account of household withdrawal – assumptions and presumptions - The presumption made by the AO and estimation made was very much realistic - AT
July 30, 2012 Case Laws Income Tax

Re-assessment order u/s. 143(3)/147 - reassessment proceedings are invalid, as the time of issuance of notice u/s. 143(2) had not expired- AT
July 30, 2012 Case Laws Income Tax

TDS u/s 194A - interest on enhanced compensation cannot be taxed all in a lump sum as having accrued on the date on which the Court passes order for enhanced......
July 28, 2012 Case Laws Service Tax

Sharing of manpower - Demand of Service tax as man-power recruitment or supply agency service - strong case for waiver of pre-deposit of the dues - AT
July 28, 2012 Notifications Income Tax

Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Lithuania. - Notification
July 28, 2012 Circulars Service Tax

Draft Circular on leviability of service tax on staff benefits and employment related transactions- reg . - Circular
July 28, 2012 News Indian Laws

Circular No.158/9/2012-ST dated 8th May 2012 stayed by Chief Justice of Delhi High Court
July 28, 2012 Articles Indian Laws

E-FILING OF INCOME TAX RETURNS. - Article
July 28, 2012 Case Laws Central Excise

Denial of Cenvat credit - The exemption under Notification No. 8/2005 ST being a conditional exemption subject to fulfillment of obligation by the raw material supplier,....
July 28, 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 is prescribed. - Circular
July 28, 2012 Case Laws Service Tax

Works Contract Service - Turnkey Contract - Interim stay granted by the High Court. - Earlier tribunal has decided the issue against the assessee holding that the same......
July 28, 2012 Case Laws Customs

Import of old and used machinery - adjudicating authority has followed the valuation method prescribed by Board for arriving at reasonable price - adjudication order is upheld - AT
July 28, 2012 Case Laws Income Tax

Recovery of the tax dues of the petitioner's wife - attachment of flat - attachment of the flat would remain in force till the date of payment of the arrears - HC

1 ....31 32 33 343536 37 38 39........ 76

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