Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

Filter:

Showing 1901 to 1950 of 3762 Records

1 ....35 36 37 383940 41 42 43........ 76

July 18, 2012 Notifications Customs

Appoints the Joint Commissioner or Additional Commissioner of Customs (Imports), Jawaharlal Nehru Custom House, Nhava Sheva, Raigad, Maharashtra, to act as a common......
July 18, 2012 Notifications Customs

Appoints the Joint Commissioner or Additional Commissioner of Customs (Port), Custom House, 15/1, Strand Road, Kolkata, to act as a common adjudicating authority. - Notification
July 18, 2012 Notifications Customs

Amends in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 62/1994-Customs (N. T.) dated the 21st November, 1994. - Notification
July 18, 2012 Case Laws Income Tax

Exemption u/s 54F - merging of 4 flats originally planed into one unit - exemption allowed - AT
July 18, 2012 Case Laws Income Tax

Denial of the benefit claimed u/s 54 EC - exemption under section 54 EC is available even when the part of capital gain is invested in specified long-term asset - AT
July 17, 2012 Notifications Customs

Seeks to impose definitive antidumping duty on the imports of ‘Grinding media Balls’ (excluding Forged Grinding Media Balls), originating in, or exported from Thailand......
July 17, 2012 Circulars FEMA

Scheme for Investment by Qualified Foreign Investors (QFIs) in Indian corporate debt securities. - Circular
July 17, 2012 Case Laws Central Excise

Denial of SSI benefit - cakes and pastries supplied to customers under the brand name assigned by the other brand name owner - SSI benefit cannot be denied - AT
July 17, 2012 Case Laws Service Tax

Applicable rate of service tax – rate of service tax chargeable is the rate in force on the date of rendering service and not the rate in force on the date receipt of payment - AT
July 17, 2012 Case Laws Income Tax

Treatment of sales tax subsidy - the intention is not to increase the viability of the eligible units but to promote development of further industry and infrastructure......
July 17, 2012 Case Laws Income Tax

Income received or deemed to be received or accrued or arose or deemed to be accrued or arose in India - Income by way of brokerage and commission - assessee maintains a....
July 17, 2012 Case Laws Income Tax

DTAA between India and Sri Lanka - The capital gains arising on account of transfer of share in Sri Lanka would not exigible to tax in India in the given circumstances - AT
July 17, 2012 Case Laws Income Tax

Surplus of shares transactions - long term capital gains or business profits - mere volume of transactions transacted by the assessee would not alter the nature of transaction - AT
July 17, 2012 Case Laws Income Tax

Disallowance depreciation on car - There could be no disallowance u/s. 38(2) of the Act in respect of the depreciation on motor car, a tangible asset, covered u/s......
July 17, 2012 Case Laws Income Tax

Exemption under section 2(14) of the Act - Mere fact that the land in question was agricultural land cannot be a ground to claim for exemption under section 2(14) of the....
July 17, 2012 Case Laws Income Tax

Addition under section 68 of the Act - set off of addition - lower authorities should have considered these balances in creditors accounts as income under section 41 and....
July 16, 2012 Case Laws Service Tax

Refund claim - wrong deposit of service tax - It is well settled law that the authorities working under Central Excise Act are bound by the provisions of the Act and......
July 16, 2012 Case Laws Service Tax

Eligibility of the respondent for availment of cenvat credit of the duty paid on the Air Compressors purchased by them and received in the factory premises on 05.05.2005 - AT
July 16, 2012 Case Laws Service Tax

Refund claim - service tax paid on the input services - Courier Services and Transportation services utilised by the appellant for export of the goods - AT
July 16, 2012 Case Laws Service Tax

Non eligibility for cenvat credit on the input services for the period prior to the registration - AT
July 16, 2012 Case Laws Income Tax

Transfer - development agreement - Starting words of s. 53A of the Transfer of Property Act are "where any person contracts" which means just the existence of a contract....
July 16, 2012 Case Laws Income Tax

Quashing the initiating proceedings u/s. 147 - no basis for the Assessing Officers to form a belief that income has escaped assessment - HC
July 16, 2012 Case Laws Income Tax

TDS - applicability of section 194C or 194-I? - when the contract agreement is read clause-by-clause, it becomes abundantly clear that there is no transfer of the right.....
July 16, 2012 Case Laws Income Tax

Amendment to section 2(15) is applicable only to the fourth limb of the definition i.e. ‘advancement of any other object of general public utility’ and not to other......
July 16, 2012 Case Laws Income Tax

Disallowance u/s 14A by invoking Rule-8D - disallowance cannot be made in case where the assessee is having sufficient interest free funds - AT
July 16, 2012 Case Laws Income Tax

Donations received as a corpus funds - the gift deed alone is not to be looked into - it was a corpus donation at the end of donor and it is not a taxable income in the....
July 16, 2012 Case Laws Income Tax

Challenge the assessment ex–parte u/s 144 - Valid notice containing the address of the assessee, was issued by speed post to it on 16.8.2008 and the normal presumption......
July 16, 2012 Notifications Income Tax

Double taxation Agreement - Agreement between the Government of the Republic of India and the Government of Jersey for the Exchange of Information and Assistance in......
July 16, 2012 Notifications Customs

Corrigendum to Office Order F.No.437/59/2010-Cus.IV dated 23rd November, 2010 - Notification
July 16, 2012 Circulars FEMA

Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR - Circular
July 14, 2012 Articles Indian Laws

SEIZURE OF GOODS – SOME ISSUES. - Article
July 14, 2012 Case Laws Service Tax

Valuation of taxable service - services relating to maintaining and operating the equipments - the electricity supplied free of cost by the customers to the assessee......
July 14, 2012 Case Laws Income Tax

Addition made on account of bogus purchases - there cannot be a direct nexus between purchases and sales - in favour of assessee. - AT
July 14, 2012 Case Laws Income Tax

Addition made on account of non realization of ‘Provision for surcharge’- such amount of surcharge cannot be held to be taxable as it is not the real income of the......
July 14, 2012 Case Laws Income Tax

Capital gain from sale of flats - short term or long term - computation of period of holding - The assessee had sold the flats and not its rights to acquire the flat......
July 14, 2012 Case Laws Income Tax

Decline of claim of deduction u/s 36(1)(viia) of the Act with reference to the advance made by rural branches - Assessing Officer to recompute the amount of deduction......
July 13, 2012 Case Laws Central Excise

Re-warehousing - respondents removed the goods against CT-3 under ARE3s, however they failed to produce the re-warehousing certificates in respect of such goods - The......
July 13, 2012 Case Laws Service Tax

Construction services - in the absence of relationship of service provider and service recipient , the question of providing taxable service to any person by any other......
July 13, 2012 Case Laws Service Tax

Denial of CENVAT Credit - renting of immovable property - without utilizing the service like tours and travel agent services, security service, air ticket booking......
July 13, 2012 Case Laws Customs

Illegal import into India in violating the provisions of Section 11 - the burden of proof is either on the claimant or on the person from whose possession the goods were....
July 13, 2012 Case Laws Income Tax

Principle of mutuality - assessee is a cooperative society engaged in the construction of flats - assessee has failed to satisfy the basis of mutuality on various grounds - AT
July 13, 2012 Case Laws Income Tax

Maintainability of appeal - revisionary proceedings under Section 263 - It was only an order passed in compliance of the directions of CIT - against such an order,......
July 13, 2012 Case Laws Income Tax

Mandatory reference to Valuation Officer when assessee objects to valuation adopted by Assessing officer on invocation of Section 50C - in accordance with the provisions....
July 13, 2012 Case Laws Income Tax

Expenditure on Scientific Research - Expenditure on purchase of car cannot be accepted as expenditure whether capital or revenue incurred on in-house research & development. - AT
July 13, 2012 Case Laws Income Tax

Provisions of section 40(a)(ia) of the Act are applicable only to the amounts of expenditure which are payable as on the date 31st March of every year and it cannot be......
July 13, 2012 Case Laws Income Tax

Prior period expenditure - recognition on the basis of finalization of negotiations - deduction is not permissible in assessment year 2007-08, but, it is permissible in.....
July 13, 2012 Case Laws Central Excise

Disallowance of cenvat credit - The department having accepted the excise duty on the final product cannot be permitted to deny cenvat credit on the inputs used for the.....
July 13, 2012 News Indian Laws

Suggestions on proposed amendments in the CESTAT Forms-reg.
July 13, 2012 Notifications Service Tax

Corrigendum of Notification No. 42/2012-Service Tax. - Notification
July 13, 2012 Notifications Companies Law

Companies (Central Government's) General Rules and Forms), 2012 - New Form 24AAA. - Notification

1 ....35 36 37 383940 41 42 43........ 76

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

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

F: Stock damaged in recent floods

F: GST on Solar Plant

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 ...

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...

A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...