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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 2301 to 2350 of 3762 Records

1 ....43 44 45 464748 49 50 51........ 76

June 17, 2012 Case Laws Income Tax

The order of the Assessing Officer cannot be divided into two parts with one part being made subject matter of challenge before the appellate authority and the other......
June 17, 2012 Case Laws Income Tax

Penalty u/s 271E - contravention of Section 269T - repayment by journal entries - penalty imposed u/s 271E deserves to be deleted - HC
June 17, 2012 Case Laws Income Tax

Dis-allowance u/s 14A of notional interest paid on loan taken for capital contribution in partnership firm - partnership firm - provisions of section 14A are not......
June 17, 2012 Case Laws Income Tax

Allowable deduction from salary received by MLA - section 57 do not provide for any deduction of expenditure from such salary income, etc of an MLA. - AT
June 17, 2012 Case Laws Income Tax

Investment allowance u/s 32A - job work – activity which the assessee carries on is manufacturing activity irrespective of the fact whether the grey cloth belongs to it.....
June 17, 2012 Case Laws Income Tax

Depreciation on the purchase value of abkari licence - assessee's claim for depreciation at 25% of the actual cost is not allowable because depreciation has to be......
June 17, 2012 Case Laws Service Tax

Stock Broking service - Valuation - inclusion of Misc. charges, turnover charges, Trade Guarantee Fund (TGF), Investor's Protection Fund (IPF), Stamp duty, Stock......
June 17, 2012 Case Laws Service Tax

Construction of residential complexes - joint land development agreement - agreement prior to 19-4-2006 - value of flats given to land owners - inclusion of Registration....
June 17, 2012 Case Laws Service Tax

Exemption Notification No.13/2003-ST – Product should be considered as 'processed tobacco' for the purpose of interpreting Notification No. 13/2003 and therefore they......
June 17, 2012 Case Laws Service Tax

Refund of Port service tax paid on taxable services utilised for export of goods - Once three aspects are satisfied, the officer sanctioning the refund cannot go into......
June 17, 2012 Case Laws Central Excise

Duty liability - Sale of used capital goods - . They cannot therefore be stated to be sold “as such” capital goods. They were sold as used capital goods. Hence, Rule......
June 15, 2012 Act Rules Indian Laws

While introducing negative list under Service Tax the reference to Section 66 in Section 68 was not amended in Finance Act, 2012, now this error is corrected section 68.....
June 15, 2012 Notifications Customs

Inclusion of Inland Container Depot (ICD) Tondiarpet (TNPM), Chennai in the list of ports permitted for exports and imports under Export Promotion. - Notification
June 15, 2012 Case Laws Central Excise

'Manufacture' - process for refining and minting of products of precious metals namely gold, silver and platinum as per the specifications of customers - process amounts....
June 15, 2012 Notifications Customs

Seeks to amend Notification No. 39/96-customs - Exchange rates for export goods - Amendment to Notification No. 30/96-Cus. (N.T.). - Notification
June 15, 2012 Notifications Income Tax

Exemption under Section 10(48) - Notified Foreign oil Company selling crude oil in India - Notification
June 15, 2012 Notifications Income Tax

Deduction of tax at source (TDS) on Software - Notification
June 15, 2012 Circulars DGFT

Amendment of SION E-125 under Food Product Group. - Public Notice
June 15, 2012 Case Laws Companies Law

Offense under companies act - period of limitation of six months - period of limitation for an offence starts on the date of the offence or where the date is unknown......
June 15, 2012 Case Laws Income Tax

Loan Processing fees - whether considered as interest for purpose of Section 2(28A) and 194A - assessee was obliged to deduct tax at source which it had not done so.......
June 15, 2012 Case Laws Service Tax

Rebate claim - notification No. 12/2005 ST - was not filed - even though non filing of declaration is only procedural, rebate will not be admissible. - AT
June 15, 2012 Case Laws Service Tax

Demand of service tax - construction of petrol bunks - claim of the appellant is that they were under bona fide belief that their activities did not fall under......
June 15, 2012 Case Laws Central Excise

CENVAT Credit on PVC crates used for transporting aerated water in bottles - circumstances the PVC crates being used as inputs/capital goods in the manufacture of......
June 15, 2012 Case Laws Central Excise

Bifurcation of Freight paid in respect of domestic clearances and export clearances for CENVAT credit - it makes no difference for allowing Cenvat credit whether the......
June 15, 2012 Case Laws Income Tax

DTAA between India and USA - Royalty income - irrespective of the system of accounting, royalties are taxable on cash basis. - AT
June 15, 2012 Case Laws Income Tax

Registration u/s 12A and 80-G - denial on ground that there was extravagance of expenses - there is no ban or embargo whether conference can be held in five star hotel or not. - AT
June 15, 2012 Case Laws Central Excise

As per Section 37C(1)(a), it was mandatory to serve a copy of the order of Commissioner (Appeals) by registered post with acknowledgment due to the assessee. - delivery.....
June 14, 2012 Circulars Customs

Procedure followed for import of Indian vessels and filing of Import General Manifest, Bill of Entry – regarding. - Circular
June 14, 2012 None Indian Laws

Govt hikes paddy MSP by 16pc; pulses, oilseeds by up to 37pc
June 14, 2012 None Indian Laws

India's May exports declined by 4.16 per cent to USD 25.68 billion.
June 14, 2012 None Indian Laws

Under RTI Act, every citizen is entitled to know the donations given by the President of India. – Delhi HC
June 14, 2012 Case Laws Income Tax

DTAA between India and Japan - Whether Liasion Office constitutes its Permanent Establishment - LO cannot be taken to be a PE unless its activities exceed the permitted.....
June 14, 2012 Case Laws Income Tax

Principle of Mutuality - Co-operative Housing Society, deriving income for hiring of hall, catering services, commission etc - dis-allowance of expenses on ground that......
June 14, 2012 Case Laws Income Tax

Income taxable under section 28(iv) – amalgamation - treatment of sum transferred by the assessee to its General Reserve - not in the nature of any benefit or perquisite....
June 14, 2012 Case Laws Income Tax

Revenue or capital expenditure - "demolition charges" and the "repairing charges", were held to be admissible to the assessee.- HC
June 14, 2012 Case Laws Income Tax

Purchases from sister concern - applicability of section 40(A)(2)(a) of the Act - The AO has not been able to bring any material on record to show as to how and in what.....
June 14, 2012 Case Laws Service Tax

Business Auxiliary Services - business of toll collection - if NHAI engages somebody else to collect toll charges on its behalf and pays them remuneration, the service......
June 14, 2012 Case Laws Service Tax

Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against.....
June 14, 2012 Case Laws Central Excise

Default in payment of duty - Rule 8 (3A) of C.E. Rules, 2002 - The major consequence is that such goods would have been liable to seizure and confiscation under Rule 25....
June 13, 2012 Circulars Income Tax

Supplementary Memorandum Explaining the Official Amendments Moved in the Finance Bill, 2012 AS REFLECTED IN THE FINANCE ACT, 2012. - Circular
June 13, 2012 Circulars Customs

Review of Risk Management System (RMS) – regarding. - Circular
June 13, 2012 Notifications Customs

Amends Notification 12/2012 – Customs - Prescribes effective rate of duty on import of goods. - Notification
June 13, 2012 Case Laws Income Tax

Income - accrual - interest on sick advances - NPA - The apprehension or the situation foreseen by the assessee has been vindicated by the subsequent developments i.e.......
June 13, 2012 Case Laws Income Tax

Commission to Managing Director holding 39.9% of shareholding - Distribution of dividends is one component. It does not give the meaning that if an assessee failed to......
June 13, 2012 Case Laws Income Tax

Validity of notice u/s 148 – When the particular direction/liberty has been quashed by the Tribunal such a direction no longer survives. no provision in law to take......
June 13, 2012 Case Laws Income Tax

Capital vs revenue expenditure - by putting the neon signs and glow signs, no asset of permanent nature is created. Simply because self-life of such neon signs is more,.....
June 13, 2012 Case Laws Service Tax

If RBI were to undertake the activity there would have been no question of levy of service tax. Therefore, we hold that the benefit of exemption available to RBI would......
June 13, 2012 Case Laws Central Excise

For invoking the provisions of Section 11D, two conditions have to be fulfilled viz. the person should be liable to pay the duty under Central Excise Act and the duty......
June 13, 2012 Case Laws Central Excise

Imported goods are not excisable goods, hence amount collected in the name of excise duty is not payable u/s 11D - AT
June 12, 2012 Circulars Customs

Classification of Rail Cum Road Vehicle - regarding. - Circular

1 ....43 44 45 464748 49 50 51........ 76

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