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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 2051 to 2100 of 3762 Records

1 ....38 39 40 414243 44 45 46........ 76

July 6, 2012 Case Laws Income Tax

The expression "full value of sale consideration" is not the same as "fair market value" as appearing in section 55A. - AT
July 6, 2012 Case Laws Income Tax

Scope of reference u/s.55A vis-a-vis section 50C of I.T. Act. - for the purposes of the computation of capital gain u/s. 48, a reference can be made to DVO only in a......
July 6, 2012 Case Laws Income Tax

Deduction under Section 80-IA - preparing of designs and drawings - Activity of the assessee falls within the meaning of the word 'manufacture' or produce used in Section 80-IA - HC
July 6, 2012 Case Laws Income Tax

TDS - assessing authority has issued certificates authorizing the payment without deduction of tax - payer cannot be treated as an assessee in default even if tax is......
July 6, 2012 Case Laws Income Tax

Inclusion of any sum u/s 68 in the hands of the assessee - Merely because the transactions are through bank channels, the assessee would not be entitled to the benefit - HC
July 6, 2012 Case Laws Service Tax

Extended period - authorised service station for Maruti - Service tax cannot be collected twice on the same service and this is the basic principle of law - AT
July 6, 2012 Case Laws Service Tax

Cenvat credit and trading of goods - trading activity is not an exempted service and credit is not admissible on the input services in respect of the trading activity. - AT
July 6, 2012 Case Laws Central Excise

Suppression of fact - cenvat credit LDO - When there is a specific exclusion on availment of input credit, the submission that there was no suppression of this fact just....
July 6, 2012 Case Laws Central Excise

Valuation - job work - inclusion of job work charges in the value – in case value of comparable goods is known, the same can be adopted for goods manufactured by the job worker. - AT
July 6, 2012 Case Laws Central Excise

Marketability of goods - bus body parts manufactured and supplied to their divisional office – not available in market no point of levy of duty - AT
July 5, 2012 Circulars Customs

Verification of genuineness, of duty credit scrips issued under Chapter 3 of FTP, before registration. - Circular
July 5, 2012 Circulars Customs

Amendment in para (4) of Circular No. 38/2010-Customs, dated 27.09.2010-Served From India Schemes(SFIS) – reg:- - Circular
July 5, 2012 Notifications Customs

Amends Notification No.52/2012-CUSTOMS (N.T.) - Rate of exchange of conversion of each of the foreign currency with effect from 22nd June, 2012. - Notification
July 5, 2012 Notifications Income Tax

Income-tax (seventh Amendment) Rules, 2012 - Amends rule 12(1) - Notification
July 5, 2012 Notifications DGFT

Removal of Minimum Export Price (MEP) of Basmati rice. - Notification
July 5, 2012 Case Laws Income Tax

Dis-allowance u/s 40A(2) - assessee has not discharged its primary onus to prove that entire interest-bearing funds including partners’ capital account were entirely......
July 5, 2012 Case Laws Income Tax

Expenditure incurred on sponsorship & other expenses of Polo tournament - there was no business benefits to the assessee by making such expenditure on advertisement. -......
July 5, 2012 Case Laws Income Tax

Salary versus Commission - Amount paid to be treated as salary even though it was reflected as commission - No TDS u/s 194H - AT
July 5, 2012 Case Laws Income Tax

Reduction of addition made by the AO by CIT(A) - the reasoning given by the CIT(A) namely that the documents were lost in theft in the face of the departmental objection....
July 5, 2012 Case Laws Income Tax

Levy of penalty u/s 271(1)(c) - mere withdrawal of depreciation by the assessee at the assessment stage itself does not amount to be a valid reason for treating the......
July 5, 2012 Case Laws Income Tax

Valuation of Closing stock - method of weighted average rate adopted by assessee - A.O. without giving any observation /calculation has finalized the valuation on an......
July 5, 2012 Case Laws Income Tax

Benefit u/s 80-IB - The assessee has sold these apartments to various purchasers who in turn are using it as service apartments for which the assessee cannot be held......
July 5, 2012 Case Laws Income Tax

development and construction of residential flats - joint development agreement - benefit of Section 80IB(10) in proportion to the share to which they are entitled to......
July 5, 2012 Case Laws Income Tax

Deduction under Section 80-IB (10) - If that area does not exclusively belong to the owner of residential unit and if he has to share that common area with the owner of.....
July 5, 2012 Case Laws Customs

Import of Crude Palm Sterin - Classification - Chapter Heading 15.11 or 38.23. - matter remanded back to decide afresh in view the case Jocil Ltd (2010 (12) TMI 24 (SC)) - AT
July 5, 2012 Case Laws Service Tax

GTA - receiver of goods transport services - 75% abatement - instructions issued in the Circular by the Board cannot be a mandatory condition when the notification does.....
July 5, 2012 Case Laws Service Tax

Cenvat Credit - If invoice is addressed to the head office of a company cannot be a reason enough to deny cenvat credit if it is otherwise available to assessee. - AT
July 5, 2012 Case Laws Service Tax

Demand of service tax - advertisement agency service - activity for arranging the celebrities for promotion – covered under BAS category - AT
July 5, 2012 Case Laws Central Excise

CENVAT Credit – M.S. Channels and M.S. Beams - same were used as rollers to move the finished goods - cenvat credit allowed - AT
July 5, 2012 Case Laws Central Excise

Cenvat Credit - Rule 6 - Press-mud is a by-product or waste. - Just because the press mud is processed further resulting in exempted product, it cannot be said that the.....
July 4, 2012 Notifications Customs

Originating in, or exported from, People’s Republic of China, European Union, Kenya, Iran, Pakistan, Ukraine and United States of America (hereinafter referred to as......
July 4, 2012 Case Laws Income Tax

Applicability of principle of mutuality - consumer co-operative society, engaged in trading in consumer goods to its members as well as non-members - The doctrine of......
July 4, 2012 Case Laws Income Tax

Petition against dismissal of stay petition by CIT(A) - CIT(A) has to follow the parameters for granting stay - HC
July 4, 2012 Case Laws Income Tax

Software expenses - revenue or capital expenditure - real intent and purpose - expenditure incurred by the assessee on software is allowable as revenue expenditure. - AT
July 4, 2012 Case Laws Income Tax

Short term Capital Loss arising from re-purchase and sale of shares - In the absence of any material explained as regards the repurchase of shares at Rs. 30/- per share.....
July 4, 2012 Case Laws Income Tax

Deduction u/s 10A - receipt of foreign exchange after expiry of time stipulated u/s 10A(3)- statute does not prescribe any time-limit within which the application is to.....
July 4, 2012 Case Laws Income Tax

Principle of res-judicata - AO could have made a departure from past even in earlier years. - AO was well within his right to examine the facts of this year independently. - AT
July 4, 2012 Case Laws Income Tax

No business activity had been carried out during the relevant previous year - not entitled to a set off of the administrative expenditure incurred as business expenses......
July 4, 2012 Case Laws Income Tax

Capital gain – transfer of property where title is not absolute and clear - section 2(47)(v) - the assessee is liable to pay the capital gain tax during the year under......
July 4, 2012 Case Laws Service Tax

Cenvat Credit on Capital goods used for providing output services - the tipper used cannot be treated as capital goods. - AT
July 4, 2012 Case Laws Central Excise

Captive consumption - Valuation of wire rods manufactured and supplied to sister units - cost of production cannot be equated to the conversion charges charged by the......
July 4, 2012 Case Laws Central Excise

Defect in adjudication order – Corrigendum issued - Corrigendum is a total departure from the confirmation of duty demand in the adjudication order - AT
July 4, 2012 Case Laws Central Excise

Cenvat credit – invoice number was handwritten or rubber stamped but not printed – no requirement in the rules that the invoice number should be printed on the invoice......
July 3, 2012 News Indian Laws

FEMA - Master Circulars
July 3, 2012 Circulars Companies Law

Extension of time in Filing of annual return by Limited Liability Partnerships(LLPs). - Circular
July 3, 2012 Case Laws Income Tax

Non-compete fees - payment received as non-competition fee under a negative covenant is a capital receipt and not taxable under the Act. - HC
July 3, 2012 Case Laws Income Tax

AO noticed that assessee company has paid huge salary to the ladies who are relatives of Directors / CEO - as assessee failed to justify the reasonableness of salary......
July 3, 2012 Case Laws Income Tax

Exclusion of three items by CIT(A) in computing the deduction u/s. 80P (2)(a)(i) - interest from employees - Income of`jeep charges - Income from No Dues Certificates - AT
July 3, 2012 Case Laws Income Tax

Unexplained cash credit – credit worthiness of donor – Assesseefailed to establish relationship with so-called donor and also failed to establish the occasion for......
July 3, 2012 Case Laws Income Tax

Addition u/s 68 - It cannot be held that suppliers were not genuine only because summons u/s 133(6) were not served. - AT

1 ....38 39 40 414243 44 45 46........ 76

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