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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 1801 to 1850 of 3762 Records

1 ....33 34 35 363738 39 40 41........ 76

July 26, 2012 Case Laws Income Tax

Denial of Exemption claim on Salary - the salary accrues to the assessee in Japan and the accrued salary is partly delivered by Motorola India in India. Hence, there is.....
July 26, 2012 Case Laws Income Tax

Fees for Included Services in terms of Article 12 of the India US treaty - the payment received by the assessee from Lucent is taxable in India under Article 12 as fees....
July 26, 2012 Case Laws Income Tax

Capital Gains - amount received from partnership firm on retirement - payment of consideration in cash - share of goodwill - there was a liability to tax on account of......
July 26, 2012 Case Laws Income Tax

Business of selling time share units - accrual of income - mercantile-system of accounting. - holiday facilities to its members - recognizing the entire receipt as......
July 26, 2012 Case Laws Income Tax

Levy of penalty u/s 271B - it is not the case of persistent default but due to inadvertence and bonafide belief and having lack of knowledge, the assessee could not......
July 26, 2012 Case Laws Income Tax

Penalty u/s. 272B read with rule 114B and 114D - belated production of documents - penalty not to be levied. - HC
July 26, 2012 Case Laws Wealth-tax

Wealth tax - Valuation - The market rates referred to by the assessee with regard to other properties which are almost at the rates fixed by the Revenue Authorities......
July 26, 2012 Case Laws VAT and Sales Tax

Section 5(2) of Delhi VAT Act and Rule 3 of Delhi VAT Rules cannot be declared to be invalid. - HC
July 26, 2012 Case Laws VAT and Sales Tax

Disallowance of the deduction of sub-contractor's turnover - Once it is concluded that there is no basis for apprehension that mechanism provided under the DVAT Act and.....
July 25, 2012 Articles Indian Laws

“Manufacture or production of goods” – an exemption or a litigation in negative list - Article
July 25, 2012 Case Laws Income Tax

Disallowance u/s 40(a)(ia) of the Act - disallowance cannot be made when there has been deduction of tax at source on the allegation that there is a short deduction of tax - AT
July 25, 2012 Case Laws Income Tax

Deduction u/s 80-IB - condition of employment of ten or more workers – Casual or contractual worker are workers. - HC
July 25, 2012 Case Laws Wealth-tax

Wealth tax - the assessee is not entitled to exemption u/s. 5(1)(vi) of the Wealth Tax Act,1957, for the reasons that the house is not habitable in view of the fact......
July 25, 2012 Circulars VAT and Sales Tax

Agenda for discussion in the meeting held on 04.07.2012 at 3.30 P.M. with the Sales Tax Bar Association. - Circular
July 25, 2012 Notifications VAT and Sales Tax

Security Waiver to Dealers in Registration. - Notification
July 25, 2012 Notifications DGFT

Amendment in ITC (HS) 2012 Schedule 1 – Import Policy. - Notification
July 24, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 250 million to the Government of Nepal. - Circular
July 24, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 47 million to the Government of the Federal Democratic Republic of Ethiopia. - Circular
July 24, 2012 Case Laws Income Tax

Levy of capital gains tax - in the year in which the dissolution of the firm takes place or year in which consequent to such dissolution the distribution of assets takes....
July 24, 2012 Case Laws Income Tax

Disallowance u/s 14A and deductions under Sections 80C to 80U (Chapter VIA) - the income on which the deduction is allowed forms a part of the total income, though not......
July 24, 2012 Case Laws Income Tax

Difference in method of accounting adopted - EMI method to account the finance charges for the income tax purposes and SOD Method to arrive at balance sheet and profit......
July 24, 2012 Case Laws Income Tax

Development of software - a revenue expenditure or capital expenditure? - only a revenue expenditure - HC
July 24, 2012 Case Laws Income Tax

Deduction u/s 80IB/80IC on AMC charges - on bought out components, used for the erection - AT
July 24, 2012 Case Laws Income Tax

No rulings have been brought on record by the ld. DR to show that the capital gain arising from sale of more than one residential houses cannot be invested in one......
July 24, 2012 Case Laws Income Tax

Allowance of claim of deduction u/s 54 - the two flats cannot be treated as one residential property only on the ground that two buildings in which the flats were......
July 24, 2012 Case Laws Income Tax

Taxability of Income as assessee trust - maximum marginal rate. - provisions of sec. 161(1A) are not applicable in the case of the assessee. - AT
July 24, 2012 Case Laws Income Tax

Eligibility for deduction u/s 1OA - the assessee has demonstrated that first invoice has been raised after it has obtained the approval of STPI. Thus claim of exemption.....
July 24, 2012 Case Laws Income Tax

Sale of shares - long term capital gains or short term - Whether purchase of the shares can be considered only on the date of dematerialization – AT
July 23, 2012 Case Laws Central Excise

Valuation of final products – Professional's certificate cannot be summarily dismissed, as the said professional, in this case, Chartered Accountant must have gone......
July 23, 2012 Case Laws Service Tax

Whether the doctrine of estoppel can be invoked in service tax - Commissioner has, invoking the doctrine of estoppel, held that the appellants have treated themselves as....
July 23, 2012 Case Laws Income Tax

Denial of claim of exemption u/s 54F - A reading of Section 54F clearly points out that the holding of the residential house as on the date of transfer has relevance to.....
July 23, 2012 Case Laws Income Tax

Appellate Tribunal has committed a positive error in consciously extending the interim order of stay granted in the pending appeal beyond the period of 365 days - HC
July 23, 2012 Case Laws Income Tax

Disallowance made of royalty paid by the assessee to CAMI USA for distribution of software products in India - Once it is accepted that the ALP of the royalty is......
July 23, 2012 Case Laws Income Tax

Jewellery, silver utensils and cash amounting were seized during search - assessee submitted that the articles belong to third party - Mere declaration by third parties....
July 23, 2012 Case Laws Income Tax

Exemption u/s 54F - belated filing of return - investment after due date but before actual date of filing of return - exemption allowed - AT
July 23, 2012 Case Laws Income Tax

Addition u/s 69 - computation of income u/s 44AD - activity of real estate is not in the nature of civil contract and therefore, provisions of sec 44AD are not......
July 23, 2012 Case Laws Income Tax

Notice under section 143(2) of the Act - Subsequent attempt to serve another notice under section 143(2) long after the expiry of the limitation period - not valid - HC
July 23, 2012 Case Laws Income Tax

TDS u/s. 194C - payments made to State Electricity Boards/State Government Corporations for necessary infrastructure – assessee was not liable to deduct TDS - AT
July 23, 2012 Case Laws Income Tax

Assessment - non-issuance/service of notice under section 143(2) of the Act – very foundation of the jurisdiction of the Assessing Officer is on the issuance of the......
July 23, 2012 Case Laws Income Tax

AO added income belonged to assessee’s wife treated as income in the hands of the assessee - ITAT uphold the view of AO - Tribunal has indulged in suspicions,......
July 21, 2012 Articles Indian Laws

EXEMPTION FOR CHARITABLE ACTIVITIES - Article
July 21, 2012 Articles Indian Laws

Whether revenue sharing arrangements attract service tax prior and post 1st July, 2012 - Article
July 21, 2012 Case Laws Central Excise

Entitlement to interest on the delayed refund of the amount paid by way of predeposit - petitioner is entitled to interest @ 12% per annum - HC
July 21, 2012 Case Laws Central Excise

Waiver of pre-deposit - Scope of term 'undue hardship' - - AT
July 21, 2012 Case Laws Service Tax

Business Support Service - Interconnection, infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges,......
July 21, 2012 Case Laws Service Tax

Service Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – prima facie demand is not maintainable - AT
July 21, 2012 Case Laws Income Tax

Benami Assessee - Just because her affairs are being looked after by her husband, it does not mean that she is benami.- AT
July 21, 2012 Case Laws Income Tax

The assessee who are in the business of blending and processing of tea and export thereof, in 100% EOUs are manufacturer/ producer of the tea for the purpose of claiming....
July 21, 2012 Case Laws Income Tax

Taxability under the head “capital gain“ u/s 45 - receipt based or accrual based taxation - The fact that the appellant assessee adopted a mechanism in the agreement......
July 21, 2012 Case Laws Income Tax

Rule of consistency - for the period of about 15 years, assesse’s submissions the annual amortization of the initial lease consideration, as advance rent was accepted -.....

1 ....33 34 35 363738 39 40 41........ 76

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