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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 201 to 250 of 3762 Records

1 2 3 456 7 8 9........ 76

November 29, 2012 Case Laws Central Excise

Manufacture of cement - Modvat / CENVAT Credit allowed in respect of explosives, grinding media, cylpebs, refractories (fire bricks) steel castings, ball bearings,......
November 29, 2012 Case Laws Central Excise

Reversal of Cenvat Credit - goods exempted after availing cenvat credit on Inputs - even though the final product may be exempt from payment of excise, the assessee......
November 29, 2012 Case Laws Central Excise

When the charging Section itself is deleted without any saving clause, no recovery under the said Section can be made by resorting to Rule 96ZQ of the Rules. - Even......
November 29, 2012 Case Laws Central Excise

Scope of the word “or“ in definition u/s 2(b) - jurisdiction of Central Excise Officer – Additional Director General/Commissioner, Central Excise had every jurisdiction.....
November 29, 2012 Case Laws Service Tax

Service tax demand - sponsorship service - Activity is proved to be 'sponsored of the event service' but during the relevant time the 'sponsorship of the sports event'.....
November 29, 2012 Case Laws Service Tax

Extended Period of limitation – utilization of Cenvat Credit for exempted and non exempted services - It was not a case of mere omission to give correct information -......
November 29, 2012 Case Laws Indian Laws

Petition against an Order of ICAI holding that the complaint filed by the Petitioner against Mr. Ajay B. Garg, a Chartered Accountant and the Member of the Institute of.....
November 29, 2012 Case Laws Income Tax

Exemption u/s 54F - Allegation of deferment of tax on LTCG - Capital gain arouse in AY 2006-07 - deposited in capital gain account scheme as on 30-10-2006 - offered to......
November 29, 2012 Case Laws Income Tax

Usage of pasteurised condensed milk is not necessary for the purpose of production of ghee and curd. Because the assessee used the standardised and pasteurised milk, we.....
November 29, 2012 Case Laws Income Tax

Registration u/s 12AA - charitable activity - genuineness - The present society is doing its business and charging huge fees from the public which is in addition to the.....
November 29, 2012 Case Laws Income Tax

Validity of Service of Notice in Block Assessment – the provisions of section 292B are not applicable in the case no notice under section 143 (2) has been issued - AT
November 29, 2012 Case Laws Income Tax

Exemption u/s10(23C)(iiiad) – when the assessee has been granted exemption u/s 10(22) with the same objectives, the assessee has to be granted exemption u/s......
November 28, 2012 Case Laws VAT and Sales Tax

Trade Mark is "Goods" as defined in the Act - Royalty received by the petitioner is exigible to tax under the KVAT Act. - introduction of Service Tax is inconsequential. - HC
November 28, 2012 Case Laws Income Tax

Payment for bandwidth would constitute neither royalties nor fees for technical services either under the Act or under the agreement for Avoidance of Double Taxation with USA. - AT
November 28, 2012 Case Laws Income Tax

Chargeability to Capital gain - the land in question was acquired by father of the assessee free of cost. Therefore, there is no question of capital gain on transfer of.....
November 28, 2012 Case Laws Income Tax

Income from house property - moment the commercial surcharge is recovered irrespective of the provisions of the agreement entered into by and between the landlord and......
November 28, 2012 Case Laws Income Tax

Interest on late deduction of TDS due to stay order passed by High Court - Assessee not to be treated in default - for the stay period no Interest u/s 201(1A) - SC
November 28, 2012 Circulars Service Tax

Launching of “Zonal E-Helpline” for Trade & Industry in Mumbai Central Excise & Service Tax Zone-I. - Trade Notice
November 27, 2012 Case Laws FEMA

Waiver of pre-deposit – undue hardship – The word undue adds something more than just hardship. It means an excessive hardship or a hardship greater than the......
November 27, 2012 Case Laws Customs

The appeal is not maintainable before the Tribunal against the order under Section 110A of the Customs Act, 1962 of provisional release of goods pending the order of adjudication. - AT
November 27, 2012 Case Laws Companies Law

Existence of an an oral agreement does not mean it is a concluded contract which could be enforced by law - HC
November 27, 2012 Notifications Income Tax

Rajiv Gandhi Equity Savings Scheme, 2012 - In This Scheme shall apply for claiming deduction in the computation of total income of the assessment year relevant to a......
November 27, 2012 Case Laws Income Tax

Once there is no defect in the books of account pointed out by the AO and the surrender made is proved to be false, then the assessee has right to retract from the......
November 27, 2012 Case Laws Income Tax

Capital Receipt vs Revenue Receipt - Excise Duty refund is to be treated as ‘capital receipt’ in the hands of the assessee and not liable to be taxed - AT
November 27, 2012 Case Laws Income Tax

Deduction u/s 80O or 80HHE - one cannot make Section 80-O as an alternate to an allowability of the deduction under Section 80HHE for the purpose of better tax deduction - HC
November 27, 2012 Circulars FEMA

Liaison Office (LO)/Branch Office (BO) in India by Foreign Entities – Reporting to Income Tax Authorities. - Circular
November 27, 2012 Case Laws Income Tax

Registration of Trust - gap of 29 years - non-filing of the returns for the last several years cannot be a ground for declining to grant registration u/s 12A / 12AA - HC
November 26, 2012 Case Laws Customs

Appeal before commissioner (appeals) - without authorization - it would be unconscionable to hold that the chartered accountant fitted in the meaning of principal officer. - AT
November 26, 2012 Case Laws Service Tax

Denial of service tax credit - service tax registration numbers of the suppliers are not available on invoices – rectifiable mistake - credit allowed - AT
November 26, 2012 Case Laws Service Tax

Business auxiliary service (BAS) - Export of service - VISA/Mastercard - payments received by the appellants for promoting the business of the brand name owners. - stay granted - AT
November 26, 2012 Case Laws Service Tax

Cenvat credit on the security service - at assessee’s pump house for pumping water, which is required as a coolant in their manufacturing operations – credit allowed - AT
November 26, 2012 Case Laws Service Tax

Taxability of reimbursable expenses on travel local accommodation - action of the appellant was bonafide and suppression cannot be alleged for invoking extended period......
November 26, 2012 Case Laws Central Excise

Petitioner challenged the levying of 5% excise duty with cess on the coal purchased by them from the Coal India Ltd. claiming that levying of such 5% of excise duty is......
November 26, 2012 Case Laws Central Excise

Duty and penalty – job worker - area based exemption - non filing of declaration - Notification No. 50/2003-C.E., dated 10-6-2003 - stay granted - AT
November 26, 2012 Case Laws VAT and Sales Tax

Input tax credit - inputs used for generation of electrical energy in the Captive Thermal Plant which is used in the process of manufacture of finished product - tax......
November 26, 2012 Notifications FEMA

Foreign currency borrowings by successful bidders of 2G spectrum re-auction - special arrangements - Notification
November 26, 2012 Case Laws Income Tax

Commission versus Discount - TDS u/s 194H - discount on sale of SIM Cards and other BSNL products - Decisions in the matter of Vodafone Essar Cellular Ltd (2010 (8) TMI.....
November 25, 2012 Case Laws Income Tax

Settlement of Case – scope of the term 'pending' case - proceeding for assessment/reassessment u/s 147 are specifically excluded from the purview of "case" as defined......
November 25, 2012 Case Laws Income Tax

When the unabsorbed depreciation could not be set off as against the income from business or profession the same can be set off from income from other sources - HC
November 25, 2012 Case Laws Income Tax

Addition on account of accrued interest – There is uncertainty in realizing the principle itself. - no notional interest can be brought to tax. - AT
November 25, 2012 Case Laws Central Excise

Coal based captive power plant - Exemption Notification No. 6/2006-C.E. at Sr. No. 91 read with Notification No. 91/2004-Cus. - it is not necessary that the......
November 25, 2012 Case Laws Central Excise

100% Export Oriented Unit – CENVAT credit cannot be utilized for paying Customs duty on imported goods and paying Excise duty on inputs which are cleared as such - AT
November 25, 2012 Case Laws VAT and Sales Tax

Constitutional validity of levy of entry tax on imported goods - Plant, which is brought in knock down condition, is a combination of machinery - it is liable for entry tax. - HC
November 25, 2012 Case Laws Companies Law

The term, ‘suit’ would apply only to proceedings in a civil court and not actions for recovery proceedings filed by banks and financial institutions before a Tribunal,......
November 23, 2012 Case Laws Service Tax

Service tax liability on the GTA services - recipient of the services - payment of service tax utilizing cenvat credit – appellant directed to make payment through TR6......
November 23, 2012 Case Laws Income Tax

The determination of undisclosed income consequent to search action and framing assessment under section 153C of the Act is different from regular assessment or it is......
November 23, 2012 Case Laws Income Tax

Computation of capital gains - market price of the shares cannot be taken for the purpose of computation of capital gain as per sec. 48 when there is no under statement.....
November 23, 2012 Case Laws Income Tax

Payment of interest to a cooperative bank which is not a scheduled bank - provisions of section 43B are not applicable - HC
November 22, 2012 Case Laws VAT and Sales Tax

Concessional levy of entry tax on Raw materials used in Manufacturing Process – the benefit of concessional levy under Rule 3(4) cannot be denied to the petitioner on......
November 22, 2012 Case Laws Central Excise

Merely because the dosage says that 10 ml twice daily or as directed by the Physician in case of Triguard Toothpaste and Triguard Mouthwash, it does not mean that these.....

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