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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 2151 to 2200 of 3762 Records

1 ....40 41 42 434445 46 47 48........ 76

June 29, 2012 Case Laws Income Tax

Financial lease - principal payments made towards financial lease - revenue or capital expenditure - assessee is not entitled to deduction of payment of principal amount....
June 29, 2012 Case Laws Income Tax

Levy of ‘education cess’ and ‘higher education cess’ - DTAA between India and Singapore - education cess cannot indeed be levied in respect of tax liability of the......
June 29, 2012 Case Laws Income Tax

Professional fees paid to the consultants in relation to cement project - capital expenditure or revenue expenditure? - Held as capital expenditure - HC
June 29, 2012 Case Laws Income Tax

MAT - Treatment of provision of site restoration fund made in accordance with the guidelines issued by the ICAI, then it cannot be said as contingent liability - held as....
June 29, 2012 Case Laws Service Tax

Manpower Recruitment and Supply Agency Services - gross salary - Since applicant is receiving commission on monthly salary, the applicants are covered under ‘Manpower......
June 29, 2012 Case Laws Service Tax

ST on Civil Work such as, foundation, control room, etc., and electrical work such as, earthing station, transformer etc. - They were under a bona fide belief that Works....
June 29, 2012 Case Laws Central Excise

Availment of cenvat credit on the basis of bill of entry, which is in the name of another unit of the appellant – credit allowed - AT
June 29, 2012 Case Laws Central Excise

Cenvat Credit - inputs and capital goods on which credit has been availed can be cleared without payment of duty under bond for export purposes - AT
June 29, 2012 Case Laws Central Excise

Marketability - excisable goods - goods in question are printed for the use of Central Railway only - No evidence to show that the goods in question are capable on......
June 28, 2012 Notifications Central Excise

Amends notification no. 12/2012-Central Excise - Prescribes effective rate of duty on goods falling under chapter 1 to 96. - Notification
June 28, 2012 Notifications Customs

Amends Notification 12/2012 – Customs - Prescribes effective rate of duty on import of goods. - Notification
June 28, 2012 Articles Indian Laws

GENERAL EXEMPTIONS AND ABATEMENTS IN SERVICE TAX - Article
June 28, 2012 Case Laws Income Tax

Extended benefit of exemption u/s 10A - assessee enjoyed the benefit of 5 years from 1993-94 to 1997-98 - amended provision came into force on 1-4-1999 - benefit of......
June 28, 2012 Case Laws Income Tax

Evaluation of closing stock - at Cost price or market price - conversion of partnership firm into a private limited company - closing stock of the erstwhile firm cannot.....
June 28, 2012 Case Laws Income Tax

Whether a preference given to lineal descendants over the general Parsis is sufficient enough to mar the registration of a trust whose objects are otherwise charitable -....
June 28, 2012 Case Laws Income Tax

Unabsorbed business loss – carry forward of losses - assessee shall be entitled to carry forward unabsorbed business loss only if such loss is computed based on a return....
June 28, 2012 Case Laws Income Tax

Deduction u/s 80IA - Rental income - letting out of Industrial park buildings - Income from House Property or of business income - AT
June 28, 2012 Case Laws Income Tax

Valuation of TV serials – the valuation of a news programmes done by the assessee subsequent to the first exploitation at 'nil' is a bonafide valuation. - AT
June 28, 2012 Case Laws Income Tax

Explanation versus bona finde explanation versus proper disclosure - Penalty under section 271(1)(c) - AT
June 28, 2012 Case Laws Income Tax

Partnership firm has been converted into company - no dissolution of the erstwhile firm and the company has been formed with the same partners as its shareholders - no......
June 28, 2012 Case Laws Central Excise

Demand of duty on scrap - the scrap has arisen on account of cutting of new sheets, plates, pipes for the purpose of replacing worn out pipes and it cannot be said that.....
June 28, 2012 Case Laws Central Excise

Paper transaction to claim Cenvat credit - carrying such a huge quantity by motor cycle or scooter is inconceivable - AT
June 27, 2012 Articles Indian Laws

RETROSPECTIVE EXEMPTIONS IN SERVICE TAX - Article
June 27, 2012 Articles Indian Laws

Dismissal of appeal of revenue by Bombay High Court about disallowance under Section 14A in case of Delite Enterprises - need proper understanding- an analysis. - Article
June 27, 2012 Circulars DGFT

Amendments in the Vishesh Krishi and Gram Udyog Yojana (VKGUY) and Focus Product Scheme (FPS) of Chapter 3 of Foreign Trade Policy 2009-14 - Appendix 37A and Appendix......
June 27, 2012 Case Laws Income Tax

Income form sale of land - Business Income or Capital gains - assessee, engaged in the business of real estate, constructing flats, sale of land - considered as income......
June 27, 2012 Case Laws Income Tax

Deduction u/s 10A - STPI undertaking - a mere organizational change was not a ground for the AO to hold that the assessee was not entitled for deduction u/s. 10A within.....
June 27, 2012 Case Laws Income Tax

Interest u/s.244A - self assessment tax paid u/s.140A should also be taken into consideration while determining the interest u/s.244A. - AT
June 27, 2012 Case Laws Income Tax

Penalty under section 271(1)(c) - penalty immunity - if income has not been declared before the expiry of time under sub-section (1) of section 139, then immunity is not....
June 27, 2012 Case Laws Income Tax

Royalty payment - in the nature of expenditure incurred for carrying on business with available know-how - revenue expenditure - HC
June 27, 2012 Case Laws Income Tax

TDS – credit of tax - the assessees are entitled to credit of tax based on the very same TDS certificates in the year in respect of which the subject-matter of deduction....
June 27, 2012 Case Laws Income Tax

Rejection of books of accounts - estimation of deduction u/s 10A - there is undisputed and excess mistakes in the accounts. - AO has rightly rejected the books as per......
June 27, 2012 Case Laws Income Tax

Levy on interest u/s 234B, 234C on arrears of tax payable due to retrospective amendment - amendment to Section 115JB of the Act - not liable to pay interest on the......
June 27, 2012 Case Laws Income Tax

Illegal payment – commission paid to private doctors for referring patients for diagnosis could not be allowed as a business expenditure. - HC
June 27, 2012 Case Laws Service Tax

Club or Association Services - in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form......
June 27, 2012 Case Laws Service Tax

CENVAT credit - Rule 6 - Even if sub-rule (3) prescribes a limit of 20% for availment of service tax credit, sub-rule (5) provides for whole of the service tax credit in....
June 27, 2012 Case Laws Central Excise

Extended period of limitation – once the facts necessary to permit the department extended period of limitation are established on record, thereafter, the question of......
June 26, 2012 News Indian Laws

ATTENTION: All DIRECTORS of ANY COMPANY Updating of Income Tax PAN details in MCA21 DIN DATA
June 26, 2012 Case Laws VAT and Sales Tax

Delhi Value Added Tax Act, 2004 -in case multi functional machine is a duplicator or a photocopying machine, which incidentally can be used as a printer or a scanner etc....
June 26, 2012 Case Laws Income Tax

Exemption u/s 11 - Violation u/s 13(1)(c) - amount withdrawn from the assessee-Trust and held by one of the trustees for two days - It will not be reasonable to take a......
June 26, 2012 Case Laws Income Tax

Payment made for surrender of tenancy rights - deduction allowed u/s 37(1) - AT
June 26, 2012 Case Laws Income Tax

Gains arising on sale of Agricultural land – Assessee might not have paid agricultural income-tax but is paying land revenue and village records clearly showed the land.....
June 26, 2012 Case Laws Income Tax

Disallowance u/s 40A(3)- trade creditors outstanding - amounts paid otherwise than by a/c. payee cheques or drafts - provisions for different assessment year analyzed - AT
June 26, 2012 Case Laws Service Tax

As the applicant is engaged in the construction of flats for Indian Army and WBPDCL and the residential complex are for the personal use of the army and WBPDCL - in......
June 26, 2012 Case Laws Service Tax

Earthwork and excavation for making civil foundation for windmill towers - works undertaken by the appellant were preparatory to erection, commissioning and installation....
June 26, 2012 Case Laws Central Excise

SSI exemption - there is no bar to availing SSI exemption if the unit is using a trade mark belonging to the foreign firm so long as the said unit is exclusive owner of.....
June 26, 2012 Case Laws Central Excise

SSI Exemption - brand name - as there are various decisions of Tribunal and Apex court against revenue, merely because, the Apex Court subsequently in the case of Grasim....
June 26, 2012 Case Laws Central Excise

Recovery of deemed Cenvat Credit availed through fraudulent bills - penalty under Rule 27 imposed - liability of bank - no penalty can be imposed on the banking company - AT
June 25, 2012 Notifications Customs

Seeks to amend Notifications 100/2009-Cus, 101/2009-Cus, 102/2009-Cus and 103/2009-Cus all dt.11-09-2009 and 104/2009-Cus dt.14-09-2009 - Notification
June 25, 2012 Circulars Companies Law

Imposing fees on certain e-forms filed with ROC, RD or MCA(HQ) under MCA-21 where at present no fee is prescribed. - Circular

1 ....40 41 42 434445 46 47 48........ 76

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