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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 2601 to 2650 of 3762 Records

1 ....49 50 51 525354 55 56 57........ 76

May 15, 2012 Case Laws Income Tax

DTAA between India and UAE. - The expression 'liable to tax' is not to read in isolation but in conjunction with the words immediately following it i.e., 'by reason of......
May 15, 2012 Case Laws Income Tax

IT - Family arrangement by a deed – The sale proceeds earned by the assessee out of sale of shares held in private limited companies cannot be treated as the income of the assessee.
May 15, 2012 Case Laws Income Tax

Treatment of sales tax refund as income under section 41(1) - Decided against the revenue.
May 15, 2012 Case Laws Income Tax

IT - extra money collected against levy of sugar in view of the incentive scheme of the Govt. - not taxable.
May 15, 2012 Case Laws Income Tax

Since appellant-sugar mill is engaged in marketing of agricultural produce of its members, it is entitled for the exemption as provided under Section 80-P (2) (a) (iii) of the Act
May 15, 2012 Case Laws Income Tax

Transactions under a software license agreement - The license charges earned by assessee was not liable to be treated as royalty.
May 15, 2012 Case Laws Income Tax

IT - Affiliate Agreement - sharing of fee - Distance learning courses - information through website situated outside India - no royalty - no TDS
May 15, 2012 Case Laws Customs

Anti-dumping duty on the imports of Saccharin – sub-section-1 read with sub-section-5 of section-9A(5) - enhancement in Anti-dumping duty originating or exported from......
May 15, 2012 Case Laws Service Tax

When the service tax has been paid together with interest after a delay, and that show cause notice under Section 73 of the Finance Act, 1994, cannot be issued for......
May 15, 2012 Case Laws Service Tax

Board's Circular F. No. B. 43/10/97-TRU, dated 22.8.1997 has treated the activities of out-bound tours as outside the purview of service tax. - stay granted.
May 15, 2012 Case Laws Service Tax

Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.
May 15, 2012 Case Laws Central Excise

CE - imposition of penalties one on the proprietorship firm and second on the proprietor would amount to imposition of penalty twice, which cannot be sustained in the eyes of law
May 15, 2012 Case Laws Central Excise

Demand - Revenue neutral exercise - Whether the pre-deposit is to be waived on the basis of revenue neutrality assessed by Member (Judicial) or pre-deposit should be......
May 15, 2012 Case Laws Central Excise

CE - the appellant has supplied the goods for the 4 x 250 MW (1000 MW) power plant at Raigad and they have also produced project authority certificate in respect of such....
May 14, 2012 News Indian Laws

Supreme Court Upholds the Powers of Central Excise Officers to Issue Summons for Recording Evidence During Investigations
May 14, 2012 News Indian Laws

CBDT clarifies “Vodafone was warned“
May 14, 2012 Case Laws Income Tax

Typewriter is a machinery entitled to depreciation at 25%
May 14, 2012 Case Laws Income Tax

Special audit u/s 142(2A) - opportunity of being heard before issuance of order of special audit - Cogent and valid reasons have been assigned by the Assessing Officer -....
May 14, 2012 Case Laws Income Tax

TP - Re-computation of arms' length price (ALP). - selection of comparable - no opportunity of being heard was provided to the assessee for rebuttal, therefore the......
May 14, 2012 Case Laws Income Tax

In the case of intangible asset being commercial/business rights diminution in value or physical wear and tear is not an essential condition for admissibility for depreciation u/s 32
May 14, 2012 Case Laws Income Tax

Period of investment for claiming exemption u/s 54EC - investments have been made within six months of receipt of such consideration. - exemption allowed.
May 14, 2012 Case Laws Income Tax

Income from house property - notional interest on interest free deposits and advance rent - if the rent received or receivable is more than the municipal value then the.....
May 14, 2012 Case Laws Income Tax

Deduction u/s 80IA - the word "it" is used to denote an enterprise. Therefore, there is no requirement that the assessee should have been the owner of the infrastructure facility.
May 14, 2012 Case Laws FEMA

Bogus exports - Fabricated Export - export under the DEPB Scheme - Violation of the provisions of Section 3(b) and Section 3(d) of the Foreign Exchange Management Act,......
May 14, 2012 Case Laws Service Tax

The question as to whether the part of brokerage received by the appellant as sub-broker from the main broker would attract service tax has to be answered in the light......
May 14, 2012 Case Laws Central Excise

Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT
May 14, 2012 Case Laws Central Excise

CE - Classification of grab bar - the sanitary-ware - grab bar cannot be said to be a part of the bath tub. It's more like base metal amounting of heading 83.02
May 14, 2012 Notifications Central Excise

Amends Notification No. 49/2008-CX., (N.T.), Dated: December 24, 2008 - MRP based duty of Excise - Prescribes rate of abatement - Notification
May 12, 2012 Notifications Income Tax

POST OFFICE TIME DEPOSIT (AMENDMENT) RULES, 2012 - AMENDMENT IN RULE 7. - Ntf. No. GSR 323(E) Dated: April 25, 2012
May 12, 2012 Notifications Income Tax

POST OFFICE (MONTHLY INCOME ACCOUNT) AMENDMENT RULES, 2012 - AMENDMENT IN RULE 8 . - Ntf. No. GSR 322(E) Dated: April 25, 2012
May 12, 2012 Notifications Income Tax

SENIOR CITIZENS SAVINGS SCHEME (AMENDMENT) RULES, 2012 - AMENDMENT IN RULE 7. - Ntf. No. GSR 321(E) Dated: April 25, 2012
May 12, 2012 Notifications Income Tax

POST OFFICE RECURRING DEPOSIT (AMENDMENT) RULES, 2012 - AMENDMENT IN RULES 9, 10 11 AND 12. - Ntf. No. GSR 320(E) Dated: April 25, 2012
May 12, 2012 Notifications Income Tax

NATIONAL SAVINGS CERTIFICATES (IX ISSUE) (AMENDMENT) RULES, 2012 - AMENDMENT IN RULES 15 AND 16. - Ntf. No. GSR 319(E) Dated: April 25, 2012
May 12, 2012 Notifications Income Tax

NATIONAL SAVINGS CERTIFICATES (VIII ISSUE) (AMENDMENT) RULES, 2012 - AMENDMENT IN RULES 15 AND 16. - Ntf. No. GSR 318(E) Dated: April 25, 2012
May 12, 2012 Circulars Companies Law

Filing of Cost Audit Report (Form-I) and Compliance Report (Form-A) in the eXensible Business Reporting Language (XBRL) mode. - Cir. No. 08/2012 Dated: May 10, 2012
May 12, 2012 News Indian Laws

RBI - Detection and Reporting Mechanism of Counterfeit Notes – Monetary Policy Statement 2012-13
May 12, 2012 Articles Indian Laws

Important Caution for Professional like CA/CMA (8 category) - Rate of Tax on old invoice raised upto 31st March 2012 to revised to 12% , hence issue supplementary invoices - Article
May 12, 2012 Case Laws VAT and Sales Tax

Meaning and Scope of the term 'Actually paid' - Constitutional validity of Section 48(5) of the Maharashtra Value Added Tax Act, 2002 (MVAT Act, 2002)
May 12, 2012 Case Laws Income Tax

IT - Transfer pricing - adjustments - selection of comparable - no opportunity of being heard was provided to the assessee for rebuttal, therefore the Assessing Officer.....
May 12, 2012 Case Laws Income Tax

SC dismissed the SLP against the order of HC - The issue involved was penalty on account of adjustments to book profit by AO u/s 115JB - Minimum Alternate Tax (MAT)
May 12, 2012 Case Laws Income Tax

Method of accounting - Treatment of advance received from customers as sales - Application of AS-7 to construction contractors and to builder or real estate developers.
May 12, 2012 Case Laws Income Tax

Transfer pricing - Application of Section 144C - eligible assessee - Appellant contended that as the TPO has not prescribed any adjustment in the Transfer Pricing order.....
May 12, 2012 Case Laws Income Tax

Power of HC to entertain writ petition where alternative appellate remedy is available
May 12, 2012 Case Laws Income Tax

Deduction of additional dearness allowance - the fact that no provision was made or no actual payment was made are inconsequential.
May 12, 2012 Case Laws Income Tax

Business Expenses or Expenditures deductible u/s 23 from rental income - only two types of deductions are possible, namely, 30% of the total annual value and amount of......
May 12, 2012 Case Laws Service Tax

Format of appeal before CESTAT - In a case where the assessee is paying excise duty as well as service tax, for administrative convenience, the appeal relating to......
May 12, 2012 Case Laws Central Excise

Claim of Interest on Interest for delayed refund - writ petition dismissed - however alternative civil remedy kept open.
May 12, 2012 Case Laws Central Excise

Whether restriction regarding the requirement of minimum 20 cm. diameter contemplated under sub-clause (3) of Clause 7 in the table of the Notification No. 6/2006-C.E.,.....
May 12, 2012 Case Laws Central Excise

Job work activity - appellant paid serivce tax on such activity - revenue demanded duty of excise considering the same as amounting to manufacture
May 11, 2012 Circulars VAT and Sales Tax

Online issue of central declaration forms. - Cir. No. 02 OF 2012-13 Dated: May 7, 2012

1 ....49 50 51 525354 55 56 57........ 76

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