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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 2701 to 2750 of 3762 Records

1 ....51 52 53 545556 57 58 59........ 76

May 8, 2012 Case Laws Customs

Classification – Cargo ship is specifically classified under Heading 8901 irrespective of the extent or degree of its navigability. - AT
May 8, 2012 Case Laws Customs

Refund – doctrine of unjust enrichment would not apply to fine and penalty - AT
May 8, 2012 Case Laws Service Tax

Supply and installation of storage tanks, vaporizing coils, and plant & machinery for generation of gases - prima facie, activity became taxable w.e.f. 1.4.2008 under......
May 8, 2012 Case Laws Central Excise

The rebate of duty paid as CVD on the Imported inputs utilized in the manufacture/processing of exported goods is admissible under Rule 18 of the Central Excise Rules, 2002 - HC
May 8, 2012 Case Laws Central Excise

Conversion of M.S. round bars into bright bars through an activity of pickling, cutting, drawing and polishing does not amount to manufacture. - AT
May 8, 2012 Case Laws Central Excise

Whether appellants are entitled to take cenvat credit on the strength of invoices where the goods described as C.R. Sheets instead of H.R. sheets or not - held yes - AT
May 8, 2012 Case Laws Central Excise

Whether unmachined steel castings and rough HRCS castings used for replacement of damaged parts of the cement plant and machinery are eligible for Cenvat credit - held yes - AT
May 7, 2012 News Indian Laws

Amendments proposed in Finance Bill, 2012 - Opening Remarks made by the Finance Minister Shri Pranab Mukherjee at the beginning of the Discussion on Finance Bill 2012.
May 7, 2012 Case Laws Companies Law

Liability of authorized signatory of a company to be prosecuted under Section 138 of the Negotiable Instruments Act, 1881 without the company being arraigned as an accused - SC
May 7, 2012 Case Laws Income Tax

Applicability of section 43B on payment of service tax - Non-inclusion of service tax in gross receipts – AT
May 7, 2012 Case Laws Income Tax

Interest received on the award is an "income from other sources", or an "income from business" - HC
May 7, 2012 Case Laws Income Tax

Whether the Income-tax Appellate Tribunal was justified in denying exemption under section 11 of the Income-tax Act for violation of section 13(1)(d) - HC
May 7, 2012 Case Laws Income Tax

Determination of date of commencement of business - The main issue is with reference to allowance of expenditure claimed by the assessee, disallowed by the Assessing......
May 7, 2012 Case Laws Income Tax

Real estate agent / booking agent - Difference between commission as per TDS certificate and commission as shown in the profit and loss account. - AT
May 7, 2012 Case Laws Indian Laws

Validity of Section 31-A of the NDPS Act - mandatory death penalty for drug offences - violative of Articles 14 and 21 of the Constitution of India or not - HC
May 7, 2012 Case Laws Customs

Where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which gives him greater relief - AT
May 7, 2012 Case Laws Customs

Import - exemption - Whether it was necessary for the Appellant to produce the certificates at the time of filing of the Bill of Entry or whether it was sufficient if the - AT
May 7, 2012 Case Laws Central Excise

MRP - Demand of duty - All the MRPs are indicated on the same package although for different regions.- duty - duty to be paid on highest of MRP - Tri.
May 7, 2012 Circulars FEMA

Transfer of Funds from Non-Resident Ordinary (NRO) account to Non- Resident External (NRE) Account. - Cir. No. 117 Dated: May 7, 2012
May 7, 2012 Circulars FEMA

Release of Foreign Exchange for Miscellaneous Remittances. - Cir. No. 118 Dated: May 7, 2012
May 7, 2012 Circulars FEMA

External Commercial Borrowings (ECB) Policy - Utilization of ECB proceeds for Rupee expenditure. - Cir. No. 119 Dated: May 7, 2012
May 7, 2012 Notifications Customs

Seeks to levy anti-dumping duty on imports of Viscose Filament Yarn, originating in, or exported from, China PR for a further period of five years. - Ntf. No. 23......
May 5, 2012 Case Laws Income Tax

Whether serving a fresh notice is necessary for the purpose of making an assessment on the body of individuals where an assessment was reopened in the status of......
May 5, 2012 Case Laws Indian Laws

Scope of the term "fiduciary capacity" - Benami Transactions (Prohibition) Act, 1988 - SC
May 5, 2012 Case Laws Income Tax

Methodology of computation of the assessee's income from finance charges. - System of accounting - accrual of income - bifurcation of the EMIs into principal and......
May 5, 2012 Case Laws Indian Laws

Permission to allow writer to the Differently Abled Candidates by ICAI during exam - HC
May 5, 2012 Case Laws Customs

Discretionary power of tribunal to release the confiscated goods - inadequate redemption fine - levy of penalty under two sections of Customs Act. - HC
May 5, 2012 Case Laws Service Tax

Real estate agent's service - - a service even if provided for consideration only to make few change about sale or purchase of real estate in the records without being......
May 5, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 382.37 million to the Government of the Democratic Socialist Republic of Sri Lanka. - Cir. No. 116 Dated: May 4, 2012
May 5, 2012 Notifications DGFT

Permission to The Cotton Corporation of India Ltd. for export of cotton (Tariff Codes 5201 and 5203) during the cotton season 2011-12. - Ntf. No. 114 (RE-2010)/2009-14.....
May 5, 2012 Notifications DGFT

Permission for registration of contracts for export of cotton (Tariff Codes 5201 and 5203). - Ntf. No. 113 (RE-2010)/2009-14 Dated: May 4, 2012
May 5, 2012 Case Laws Central Excise

Rebate claims - The Cenvat credit was accumulated on the basis of duty paid documents brought up in collusion with nonexistent or bogus firms. - HC
May 4, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 70 million to the Government of the Republic of Congo. - Cir. No. 115 Dated: May 4, 2012
May 4, 2012 Articles Indian Laws

Lump sum sales tax on brick klin owners on the basis of production capacity is unconstitutional - Article
May 4, 2012 Case Laws Income Tax

Claim of depreciation in respect of assets allegedly leased - financing transactions - assessee purchased assets and leased back to the same company claiming 100% depreciation - HC
May 4, 2012 Case Laws Income Tax

Payment of Remuneration Working partner allowed by Tribunal - Manner of quantification in the partnership deed - Section 40(b) - HC
May 4, 2012 Case Laws Income Tax

Waiver of pre-deposit - if on a cursory glance it appears that the demand raised has no leg to stand, it would be undesirable to require the assessee to pay full or......
May 4, 2012 Case Laws Income Tax

Penalty levied u/s 272A(2)(k) – delayed filing of e-TDS returns- AT
May 4, 2012 Case Laws Service Tax

Cenvat credit - insurance of workers retiring under voluntary retirement scheme and insurance of export goods and insurance abroad for the sale in case - AT
May 4, 2012 Case Laws Central Excise

Notification no. 64/95-CE dated 16.03.1995 - A person invoking an exception or exemption provision to relieve him of the tax liability must establish clearly that he is.....
May 4, 2012 Case Laws Central Excise

Excisability - demand of duty - intermediate product - captively consumed – marketability – polystyrene sheets arising in the course of manufacture of the final products - AT
May 4, 2012 Circulars DGFT

Amendments in Appendix 37A & Appendix 37D of Handbook of Procedure, Vol.I. - Cir. No. 109 (RE2010)/2009-14 Dated: May 3, 2012
May 3, 2012 Notifications VAT and Sales Tax

Amendment in Delhi Value Added Tax Rules, 2005. - Ntf. No. F.3(27)/Fin(Rev-I)/2011-12/DSIII/353 Dated: April 25, 2012
May 3, 2012 Circulars DGFT

Amendment in Appendix 1 of Handbook of Procedure Vol. I (Appendices and Aayat Niryat Forms), 2009-2014. - Cir. No. 108/2009-2014 (RE-2010) Dated: May 2, 2012
May 3, 2012 Circulars DGFT

Amendment of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’)in the Handbook of Procedures V.2 (2009-14) : Re-numbering of SION E - 129A as E -......
May 3, 2012 Circulars DGFT

Amendment of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14) : Re-numbering of SION E - 1A as E - 131....
May 3, 2012 Case Laws Income Tax

Re-assessment proceedings - only a delay of 4 ½ months in supplying the reasons recorded by the AO to the petitioner cannot invalidate the reassessment proceedings - HC
May 3, 2012 Case Laws Income Tax

Expenditure on current repair, maintenance and replacement on the leased Thermal power station - revenue expenditure or capital expenditure - HC
May 3, 2012 Case Laws Income Tax

Profit in lieu of salary for services rendered outside India - said income did not accrue or arise in India in terms of Section 6 and Section 9(1) (ii) - HC
May 3, 2012 Case Laws Income Tax

Reassessment proceedings after information received from Director of Investigation regarding bogus/accommodation entries - HC

1 ....51 52 53 545556 57 58 59........ 76

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