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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 2101 to 2150 of 3762 Records

1 ....39 40 41 424344 45 46 47........ 76

July 3, 2012 Case Laws Income Tax

Doctrine of merger - Rectification of assessment order u/s 154 despite the fact that CIT(A) has passed an order - issue of deduction under section 80HHD - Decided in......
July 3, 2012 Case Laws Service Tax

‘Management Consultancy Service' - If he himself is managing the affairs of the organization, it does not fall under the ‘Management Consultancy Service'. - AT
July 3, 2012 Case Laws Service Tax

‘Consulting Engineering Services' - it is onus on the department to prove that the appellant has received this amount as “Consulting Engineering Firm” which the......
July 3, 2012 Case Laws Service Tax

Commercial Training or Coaching Service - appellate Society working under Governmental patronage - Entire cost of the courses was met out of the fees collected from......
July 3, 2012 Case Laws Service Tax

Input Service Distributor (ISD) - ISD can distribute the credit even to only one unit - AT
July 3, 2012 Case Laws Central Excise

As physician samples manufactured and cleared to brand owners/ buyers on principal to principal basis for a consideration, further distributed free of cost to......
July 3, 2012 Case Laws Central Excise

Genuineness of the review order - in the absence of any valid review order produced the applications filed before the Tribunal are not maintainable as appeals against......
July 2, 2012 Notifications DGFT

Conditions for export of Carpets, Handicraft items and Silk items. - Notification
July 2, 2012 Notifications DGFT

Prohibition on import of milk and milk products from China. - Notification
July 2, 2012 Notifications Service Tax

Exemption to Railways from Service Tax After Finance Act 2012 - Notification
July 2, 2012 Notifications Service Tax

Corrigendum of Notification No. 36/2012-Service Tax. - Notification
July 2, 2012 Case Laws Income Tax

Bad debts - mere fact that the assessee had made some inter-corporate deposits and the assessee earned income by way of interest in itself is not a circumstance to......
July 2, 2012 Case Laws Income Tax

Computation of book profit - MAT u/s 115JA - on mere fact that the assessee had shown its prior period expenses in the extra ordinary items separately, did not mean the.....
July 2, 2012 Case Laws Income Tax

Expenditure incurred on maintenance of rigs leased out - Assessee, being the owner of the asset, it was in its own interest, that the assets were maintained properly.......
July 2, 2012 Case Laws Income Tax

Capital gains - Considering the arguments of the assessee that relinquishment of disputed right cannot taxed since the said rights have no cost of acquisition, it is......
July 2, 2012 Case Laws Income Tax

Franchise fees - payment as a franchise fee by the assessee was not only a business fee for use of support service like running and up-keeping the restaurant. - held as.....
July 2, 2012 Case Laws Income Tax

Addition during second round of litigation - held that:- it is a settled law that the assessee cannot be put to a more adverse situation than what he was. - AT
July 2, 2012 Case Laws Income Tax

TDS - Levy of interest u/s 234B of the Act – When a duty is cast on the payer to pay the tax at source, on failure, no interest can be imposed on the payee assessee. - AT
July 2, 2012 Case Laws Service Tax

Works contract Service - Turnkey contract - appellant had considered this turnkey contract as a works contract. Thus, appellant has made out a prima facie case that......
July 2, 2012 Case Laws Service Tax

Training and coaching in the field of 1) Business 2) Fashion Technology 3) Advertisement and Graphic Design 4) Media 5) Hospitality and 6) Hospital Administration. -......
July 2, 2012 Case Laws Service Tax

Refund – limitation – refund claim on the ground that building construction which was done by assessee was to a non-profit organization - once it is not payable in law......
July 2, 2012 Case Laws Central Excise

Denial of credit - allegation of making the entries in RG 23 A prior to actual receipt of the imported goods - credit should not be denied on the technical and......
July 2, 2012 Case Laws Central Excise

Cenvat Credit - Demand of an amount equivalent to 10% of the value of the goods cleared by the appellant to SEZ developers - demand is not sustainable - AT
July 2, 2012 Notifications DGFT

Export Policy of Onions. - Notification
June 30, 2012 News Indian Laws

Rates of Income Tax, TDS, TCS, and Depreciation etc. as amended.
June 30, 2012 Notifications Service Tax

Exemption in respect of services used in relation to export of goods - Notification
June 30, 2012 Notifications Service Tax

Rebate of service tax paid (hereinafter referred to as rebate) on the taxable services which are received by an exporter of goods (hereinafter referred to as the......
June 30, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - sale of land - Only because the assessee agreed to the additions because of the deeming provisions it cannot be construed to be filing of......
June 30, 2012 Case Laws Income Tax

Dissolution of partnership - taxability of sum received by a partner - Any amount paid to a partner as his share on dissolution of the partnership firm cannot be......
June 30, 2012 Case Laws Income Tax

Set off of loss incurred on purchase and sale of shares as Ordinary Business Loss or Speculation Loss - assessee fell within the purview of the exception carved out in......
June 30, 2012 Case Laws Income Tax

Exemption claimed u/s 545EC on investment made in REC Bonds - investment was made 8.5 months prior to date of transfer of the property - benefit denied - AT
June 30, 2012 Case Laws Income Tax

Non-recovery of the advance made for the development of the product - bad debts or capital loss - amount advanced, which was subsequently not recovered is a business......
June 30, 2012 Case Laws Income Tax

The Commissioner while processing the application under Section 12AA of the Act was not to act as an Assessing Authority and thus, the Tribunal has rightly allowed the......
June 30, 2012 Case Laws Income Tax

Income from other sources set off against unabsorbed depreciation – business ceased to exist - no prejudice was caused to the Revenue not an erroneous order. - AT
June 30, 2012 Case Laws Service Tax

Services in relation to borrowed funds - Banking and Financial Services - Since issue involves interpretation of various provisions of law such as Article 246, 253 of......
June 30, 2012 Case Laws Service Tax

Business Auxiliary Service - Duty demand on collecting Passenger Service Fees (PSF) from the passengers who embark on a flight of the airlines - covered under BSS and......
June 30, 2012 Case Laws Service Tax

Denial of benefit of Notification No.12/2003-ST dated 20.6.2003 - commercial training and coaching - - value of study material supplied to students excluded - AT
June 30, 2012 Case Laws Service Tax

Having given no reason in order in original, for classifying the services rendered by the appellant under the category of "Commercial Construction and Industrial......
June 30, 2012 Case Laws Service Tax

Valuation (Service Tax) - Goods and materials sold by service provider to recipient of service - Retreading of tyres on job work basis - not entitled to the benefit of......
June 30, 2012 Case Laws Central Excise

Benefit of reduced penalty - When the legislature specifically fixes the time limit within which the duty with interest and penalty at 25% is to be paid for availing the....
June 30, 2012 Circulars Companies Law

Filing of Cost Audit Report (Form I) and Compliance Report (Form A) in the eXtensible Business Reporting Language (XBRL) mode. - Circular
June 29, 2012 Notifications Service Tax

Service Tax (Removal of Difficulties) Second Order, 2012. - Notification
June 29, 2012 Notifications Customs

Amends Notification No. 14/2012 – Customs (N.T.). - in the Table, against serial number 34, in column (2), for the words and brackets “Chief Commissioner of Customs......
June 29, 2012 Circulars Service Tax

D.O. letter dated 29-06-2012 by Joint Secretary (TRU-II). - Circular
June 29, 2012 Circulars Service Tax

Applicability of provisions of the Finance Act, 2004 relating to education cess and the Finance Act, 2007 relating to secondary and higher education cess– regarding. - Circular
June 29, 2012 News Indian Laws

Draft guidelines regarding implementation of General Anti Avoidance Rules (GAAR) in terms of section 101 of the Income Tax Act, 1961.
June 29, 2012 Circulars FEMA

Foreign Investment in India - Sector Specific conditions. - Circular
June 29, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 50 million to the Government of the Republic of Zambia. - Circular
June 29, 2012 Case Laws Companies Law

Dispute about the name of the company - petition against the order directing the petitioner, registered as a company in the name of "M/s International Trade and......
June 29, 2012 Case Laws Income Tax

Dis-allowance u/s 40A(2)(a) - remuneration paid to Directors - in absence of material on record to hold that payment of remuneration @ Rs. 3 lacs pm to the director was.....

1 ....39 40 41 424344 45 46 47........ 76

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