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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 1851 to 1900 of 3762 Records

1 ....34 35 36 373839 40 41 42........ 76

July 21, 2012 Case Laws Income Tax

Amortization of lease premium paid by the appellant - Whether lease premium paid Noida Authority is to be treated as advance rent? - HC
July 21, 2012 Case Laws Income Tax

An assessment by way of a settlement order passed by the ITSC cannot be reopened by a different authority, viz., the Assessing Officer - in favour of assessee. - HC
July 21, 2012 Case Laws Income Tax

Rejection of application for approval u/s 10(15A) - the aircrafts for which lease Agreements were signed were not existing on the date of the agreement - If the two......
July 21, 2012 Case Laws Income Tax

Rsassessment u/s 147 - no return was filed by assessee - once the AO was satisfied about the income escapement no further investigation as to what was the ground for the....
July 21, 2012 Case Laws Income Tax

Claim of exemption u/s 80P (2) - interest derived by a Cooperative Bank from investment of funds with RBI or SBI is exempt u/s 80P (a) (i) irrespective of the fact that....
July 21, 2012 Case Laws Income Tax

Challenging reopening of assessment - notice u/s 148 - the basis of the order is completely different from the reasons recorded for reopening the assessment which is......
July 21, 2012 Case Laws Income Tax

Interest u/s 234B was correctly charged in the assessment order passed u/s 143(3)/147 and therefore it could be subsequently enhanced on completion of set aside assessment. - HC
July 21, 2012 Circulars DGFT

Pending EODC cases where vehicles imported under EPCG Scheme were not registered as Commercial/Tourist Vehicle – Reference Policy Circular dated 07.05.2008. - Circular
July 20, 2012 Notifications Customs

Amendment Notification No. 33/2008-Customs - Anti dumping duty on Acetone imported from Chinese Taipei or Singapore or South Africa or USA or European Union from......
July 20, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 20th July, 2012. - Notification
July 20, 2012 Case Laws Central Excise

Condonation of delay – there was an affidavit filed by a person who received the order in original and had stated that after receiving the order in original he placed it....
July 20, 2012 Case Laws Central Excise

Cenvat credit – Rule 6 - Maintenance of separate accounts - manufacturers of sugar and molasses - SCN issued in these cases are defective inasmuch as neither of the SCN.....
July 20, 2012 Case Laws Central Excise

CE - Reduction of the cost freight and insurance charges incurred for carrying the goods from the depot to the customer’s end would make the wholesale price available ? - HC
July 20, 2012 Case Laws Service Tax

Cenvat credit – amount paid by the appellant has to be treated as paid under protest - original adjudicating authority's decision to allow the refund by way of credit in....
July 20, 2012 Case Laws Service Tax

Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT
July 20, 2012 Case Laws Service Tax

Sale of space or BAS - the service cannot be classified under business auxiliary service as the service is more specifically covered under the heading sale of space as......
July 20, 2012 Case Laws Service Tax

Manpower Recruitment and Supply Agency Service - the claim of the applicants that they were under bonafide belief is not sustainable - AT
July 20, 2012 Case Laws Income Tax

Valuation - consideration of self supervision factor which lead to less value - Addition made on account of unexplained investment in cost of construction of building u/s.69B - AT
July 20, 2012 Case Laws Income Tax

Exemption of HRA u/s 10(13A) - reimbursement is considered against the free housing accommodation provided by the employer company to the employee assessee, then this......
July 20, 2012 Case Laws Income Tax

Revenue versus Capital expenditure - The expenditure incurred on Printer, Scanner and Web Camare cannot be said to be replacement of the spares /defective parts of the computer- AT
July 20, 2012 Case Laws Income Tax

Determination of the cost of acquisition - computation of the period for which the asset is held by the assessee - property transferred to the assessee under a will or......
July 20, 2012 Case Laws Income Tax

Payment for know-how - deductible under Section 37 as a Revenue expenditure OR Section 35AB? - said expenditure qualifies for deduction u/s 37 - HC
July 20, 2012 Case Laws Income Tax

Penalty u/s 271D - reasonable cause - contravention of sec. 269SS - cash was taken by discounting cheques to meet the urgent business needs of the assessee - deletion of....
July 20, 2012 Case Laws Income Tax

Challenging the order passing ex parte - considering the lethargic and irresponsible attitude of the assessee we hereby reject the adjournment letter filed by the assessee - AT
July 20, 2012 Case Laws Income Tax

Appeal before ITAT - authorization - The grounds which are not arising out of the order of the CIT(A) are not maintainable - AT
July 20, 2012 Case Laws Income Tax

Demand of interest u/s. 201(1A) of the IT Act - late deposit of TDS - The time taken for clearing of cheques and government holidays and reasonable cause etc. are not......
July 20, 2012 Case Laws Income Tax

Rent receivable - Accrual of rental income - Addition of Income based on TDS certificate whereas deductor admitted the mistake is not correct. - AT
July 19, 2012 Case Laws Central Excise

Cenvat credit – suo motu credit on the amount paid by assessee erroneously earlier – suo motu credit availed by the appellant is inadmissible to them - AT
July 19, 2012 Case Laws Service Tax

Penalty under section 77(c) on Director - delay in payment of service tax - No provision for imposing personal penalty on the Director - AT
July 19, 2012 Case Laws Service Tax

Refund claim – amendment in the scope of existing services - works of drawings and blue print and interior decorator services - assessee claimed wrong deposit under......
July 19, 2012 Case Laws Service Tax

Whether service tax paid on CHA services in respect of export of goods can be allowed as credit or not – credit is admissible - AT
July 19, 2012 Case Laws Customs

Demurrage charges and other incidental charges for goods detained in the customs area are required to be paid by the exporter consignor even if such goods were illegally detained - AT
July 19, 2012 Case Laws Income Tax

Addition on account of unexplained purchases u/s 69C of the Income Tax Act – section 69C refers to the ‘source of the expenditure’ and not to the expenditure itself. - AT
July 19, 2012 Case Laws Income Tax

Long term capital gain - exemption / deduction u/s 54 - Alternate claim out of two investment in residential properties - AT
July 19, 2012 Case Laws Income Tax

Commission versus Rent - Whether TDS was required to be deducted in terms of provisions of sec. 194H or 194 I of the Act - AT
July 19, 2012 Case Laws Income Tax

Adjustment of cash seized during the search - AO to re-compute the tax liability - after adjusting the seized cash from the date of request made by the assessee - AT
July 19, 2012 Case Laws Income Tax

Addition is made on the ground that there is under-recovery of sale proceeds on an inference that there is a sale – . There is no loss to the Revenue as one of the......
July 19, 2012 Case Laws Income Tax

Rejection of books of accounts u/s 145(3) of the I T Act - Applicability of AS-1 / AS-7 (revised) - authorities below are not justified in estimating the profits on......
July 19, 2012 Case Laws Income Tax

Trading liability or capital liability - income u/s 2(24) read with section 41(1) - The write back under reference a receipt of capital nature. - however the cost of the....
July 19, 2012 Case Laws Income Tax

Addition on account of sundry creditors - deemed income u/s 41(1) - no change in the outstanding balance in AY 2007-08 and 2008-09 - letters issued u/s 133(6) were......
July 18, 2012 Case Laws Central Excise

Entitlement to refund claim - difference in rate at which excise duty was paid at the time of clearance and the rate on which the goods were sold from depot - AT
July 18, 2012 Case Laws Central Excise

Condonation of delay of 1035 days - the contention is that they were not aware of the liability and it has prevented them in not filing the appeal is not correct - AT
July 18, 2012 Case Laws Central Excise

Calculation of assessable value of the job work goods - invoice of SAIL cannot be included in the landed cost of the inputs/raw materials for the reason that the said......
July 18, 2012 Case Laws Service Tax

Inclusion of reimbursed amounts in the value of services - advertisements for procurement of materials required for executing the project, clearing & forwarding of such.....
July 18, 2012 Case Laws Income Tax

Depreciation on roads - at 10% as building or 25% as plant and machinery - building includes road - AT
July 18, 2012 Case Laws Income Tax

Addition on account of surrender of income - set off the surrendered income against business losses – allowed as per provisions of section 71 & 72 - AT
July 18, 2012 Case Laws Income Tax

Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT
July 18, 2012 Case Laws Income Tax

Interest on 'amount of refund' u/s 244 versus Interest on 'any tax' u/s 244A - AT
July 18, 2012 Case Laws Income Tax

Agricultural income - Addition on account of income from sale of coconuts - assessee is a small time farmer. - 50% income from sale of coconut is directed to be......
July 18, 2012 Circulars FEMA

Exchange Earner's Foreign Currency (EEFC) Account . - Circular

1 ....34 35 36 373839 40 41 42........ 76

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F: Merger of two GSTIN in the same State - Procedure to be followed

F: interest lability on ITC when payment to supplier is made after 180 days

F: GST on Solar Plant

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

F: Stock damaged in recent floods

F: TDS dedudted after 3 years after reporting invoices in GSTR 1

F: Time limit to upload Form GST MOV-09 on GST portal

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

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

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

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...