Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Excess Input Tax Credit penalty appeal dismissed... TaxTMI Transport agency's bundled services disqualify it... TaxTMI Taxman overreached by turning limited scrutiny into... TaxTMI Genuine anonymous donations not taxable. Grants not... TaxTMI Property investment source verification not valid... TaxTMI Income Tax Assessment Notice Issued by... TaxTMI Freight charges paid to foreign shipping co. not... TaxTMI Massive financial fraud via sham deals to launder... TaxTMI Excessive delay in issuing show cause notice &... TaxTMI Rectification: Show Cause Notice quashed for period... TaxTMI Investor locked into long-term capital gains bonds;... TaxTMI Funds received by assessee overlooked during... TaxTMI Cash deposits explained through VAT returns, cash... TaxTMI Customs duty dispute: Imported goods classified as... TaxTMI Appointment of adjudicator for corporate penalties... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

Filter:

Showing 3501 to 3550 of 3762 Records

1 ....67 68 69 707172 73 74 75........ 76

February 7, 2012 Case Laws Income Tax

Set off of loss from assets on which depreciation was claimed - under section 74(1)(b) the assessee is entitled to the claim of set off of long term capital loss against....
February 7, 2012 Case Laws Income Tax

Capital Gains – Adoption of valuation made by the Stamp duty authorities as consideration - - Once the assessee claimed before the A.O. that the fair market value......
February 7, 2012 Case Laws Service Tax

Constitutional validity of levy of service tax on import of services - Does the Parliament have the powers to legislate “for“ any territory - provision does not suffer......
February 7, 2012 Case Laws Service Tax

Applicability of CAG (Duties, Powers and Conditions of Service) Act, 1971 for conduct of audit of private company - let there be an interim order directing that no......
February 7, 2012 Case Laws Service Tax

Cargo Handling Service - Transporting coal from wagons to Thermal Power Station by conveyor belt and not by any means of transportation - service rendered by Appellants.....
February 7, 2012 Case Laws Service Tax

Service tax liability - recipient of services - Since parent company does not have any office or establishment in India, by virtue of the provisions of Section 66A of......
February 7, 2012 Case Laws Central Excise

Eligibility to avail the credit of balance 50% of the amount of duty paid on the capital goods in the subsequent financial year, without installing the same and putting.....
February 7, 2012 Case Laws Central Excise

Cenvat Credit - Goods destroyed in heavy floods, were cleared as waste and scrap - there was no provision in the law at the relevant time for reversal of CENVAT credit......
February 7, 2012 Case Laws VAT and Sales Tax

Central Sales Tax - movement of goods from the State of Maharashtra to Mumbai High does not constitute a movement from one State to another State. Mumbai High does not......
February 7, 2012 Case Laws Income Tax

Royalty for exclusive rights of distribution of Cinematographic films – assessee has a business connection in India but does not have any P.E. in India. Since the Indian....
February 7, 2012 Case Laws Income Tax

Block assessment versus Income escaping assessment -If the time period for assessment under 158BD has expired the proceedings under section 148/147 of the Act, appears......
February 7, 2012 Case Laws Service Tax

Rebate under Rule 5 - Export of services - Just because FICRs do not bear the export invoice numbers, it cannot be concluded that the same do not pertain to the service.....
February 7, 2012 Case Laws Central Excise

Stay - waiver of pre deposit - As held by the Apex Court in Benara Valves Ltd case (2006 -TMI - 866 - SUPREME COURT OF INDIA), the undue hardship to the person is a......
February 7, 2012 Case Laws Central Excise

Central Excise valuation - The appellant's finished product i.e. EOT cranes were completely manufactured, even without being fitted with magnets. Therefore Value of......
February 7, 2012 Case Laws Income Tax

Renovation expenses – lease building – The building that was taken on lease remained intact. What has been done was only to create a better working environment. -......
February 7, 2012 Case Laws Income Tax

Validity of reassessment proceedings – reassessment proceedings should not continue as no notice u/s 143(2) was served on the assessee within the stipulated time. - The.....
February 7, 2012 Case Laws Service Tax

Inasmuch as the medical and personal accident policy insurance etc. form part of the cost of the final product, in terms of CAS 4, the same has to be held as modvatable.....
February 7, 2012 Case Laws Service Tax

Coaching Centres Services - Books along with Services - Books of another company - Standard Text book - Exemption under notification no. 12/2003.... - AT
February 7, 2012 Case Laws Central Excise

Central Excise MRP based valuation - after sales service charges for four years being optional, not includible for valuation while determining MRP under Section 4A of......
February 4, 2012 Circulars Income Tax

Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel (DRP) - Reference to - Constitution of DRP at specified places - Cir. No. 1/FT&TR/2012 Dated: January 31, 2012
February 4, 2012 Circulars Income Tax

Assessment - General - Processing of returns of assessment year 2011-12 - Steps to clear backlog - Cir. No. 01/2012 Dated: February 2, 2012
February 3, 2012 Circulars DGFT

Fixation of Standard Input-Output Norms (SION) for the export product “Articles made of Thermo Plastic Elastomer (TPE)”. - Cir. No. 95 /(RE-2010)/2009-2014 Dated: February 2, 2012
February 3, 2012 Circulars DGFT

Fixation of Standard Input Output Norms (SION) of Food Products (Product Code: ‘E’) in the Handbook of Procedures V.2 (2009-14). - Cir. No. 92 (RE-2010)/2009-2014......
February 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). - Cir. No. 93 (RE-2010)/2009-14......
February 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). - Cir. No. 94 (RE-2010)/2009-14......
February 2, 2012 Circulars FEMA

Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR. - Cir. No. 74 Dated: February 1, 2012
February 1, 2012 Circulars Customs

Implementation of The Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009 – reg. - Cir. No. F.No. 528/109/2011-STO (TU) Dated: January 30, 2012
February 1, 2012 Circulars Customs

Classification of Fused Silica under Customs Tariff Act, 1975 - regarding. - Cir. No. 03 / 2012 - Customs Dated: February 1, 2012
February 1, 2012 Notifications Customs

Amends Notification No. 36/2001-Customs(N.T) Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values. - Ntf. No. 10/2012 – Customs (N.......
February 1, 2012 Circulars FEMA

Opening of Diamond Dollar Accounts (DDAs). - Cir. No. 73 Dated: January 31, 2012
January 31, 2012 Case Laws Income Tax

Capital gain - period of limitation for deposit the amount in Capital Gain Account Scheme - Sub-Section (4) of Section 139 provides extended period of limitation as an......
January 31, 2012 Case Laws Income Tax

Fringe Benefit Tax – car dealer - Expenditure incurred on accessories which were supplied to customers who have purchased cars cannot be treated as sale promotion......
January 31, 2012 Case Laws Income Tax

Capital gains – In view of the provisions of sub-section (2) of section 50C, if fair market value as assessed by the DVO is lower than the value adopted by Stamp Duty......
January 31, 2012 Case Laws Income Tax

Allowable u/s 37(1)- Whether the expenses incurred on construction of tennis court are allowable as revenue expenses or are capital in nature - the expenditure on Black.....
January 31, 2012 Case Laws Service Tax

Authorized service station - authorised dealers of General Motors - also undertook the servicing of vehicles manufactured by the other manufacturers – services provided.....
January 31, 2012 Case Laws Service Tax

Liability to pay Service tax by government authority undertaking Insurance business – Insurance business is not a sovereign act. - service tax would be leviable and it......
January 31, 2012 Case Laws Income Tax

Unexplained Investment – The assessee had valued the stock at cost price. The cost price as recorded in the books was not rejected or adversely commented upon in the......
January 31, 2012 Case Laws Income Tax

Deduction u/s 43B in respect of interest paid on additional sales-tax - Tribunal rejected the claim on the ground that interest did not fall within the expression “any......
January 31, 2012 Case Laws Customs

Notification 44/2002 - EPCG Scheme - The facts that the cars were not registered as a tourist vehicle and the Appellants did not bill for the use of car separately......
January 31, 2012 Case Laws Service Tax

Refund of Cenavt - Requirement of Service Tax Registration - Registration not compulsory for refund - Export of software not a taxable service still refund cannot be denied.... - HC
January 31, 2012 Case Laws Central Excise

Period of limitation, unless otherwise stipulated by the statute, which applies to a claim for the principal amount should also apply to the claim for interest thereon......
January 31, 2012 Case Laws Central Excise

Central Excise Registration - Change in premises - new address communicated - existing registration continue and no new registration sought - a technical or venial......
January 30, 2012 Case Laws Service Tax

Levy of service tax upheld on preferential location charges or development of complex..... - HC
January 30, 2012 Case Laws Service Tax

Levy of service tax on Builders - amendment to clauses (zzq), (zzzh) and (zzzzu) - Constitutional validity of levy of service tax upheld..... - HC
January 30, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 1st February, 2012. - Ntf. No. 09/2012- Customs (N.T.) Dated: January 30, 2012
January 30, 2012 Circulars Companies Law

Section 10E of the Companies Act, 1956 - Board of Company Law Administration - Constitution of - Revision of fees payable in terms of regulations 29 & 30 of the CLB......
January 30, 2012 Notifications Companies Law

Company Law Board (Amendment) Regulations, 2012 - Amendment in regulation 30. - Ntf. No. G.S.R. 32(E) Dated: January 18, 2012
January 30, 2012 Circulars FEMA

Memorandum of Instructions governing money changing activities. - Cir. No. 71 Dated: January 30, 2012
January 30, 2012 Circulars FEMA

Memorandum of Instructions for Opening and Maintenance of Rupee / Foreign Currency Vostro Accounts of Non-resident Exchange Houses. - Cir. No. 72 Dated: January 30, 2012
January 30, 2012 Notifications Customs

Amends Notification No. 12/97-Customs (N.T.), dated the 2nd April, 1997 thereby notifying Tondiarpet (TNPM), Chennai as ICD. - Ntf. No. 08 /2012 - Customs (N.T.) Dated:....

1 ....67 68 69 707172 73 74 75........ 76

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Stock damaged in recent floods

F: GST on Solar Plant

A: PENALTY ON DIRECTORS CONTRAVENING EXPORT REGULATIONS UNDER FOREIGN EXC...

A: Difference between “License” and “Royalty”

A: Penalty proceedings under Section 130 of the CGST Act cannot be initia...

N: Inland Container Depots for loading and unloading of goods - Seeks to ...

C: Guidelines to Stock Exchanges, Clearing Corporations and Depositories

T: Supreme Court Upholds Validity of Re-Assessment Notices Issued During ...

F: Transfer of ITC without filing ITC-02

F: assessment order

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

H: Revision: Hospital receipts verified, partial refunds & fees paid subs...

F: ITC Issue in case of Acqusition of Company in Insolvency

H: Goods matched documents like e-way bill and invoices; detention order ...

H: Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashe...

H: Income tax reassessment validity: AO initiated proceedings u/s 147 ins...

H: Reassessment Rules Interpretation: Taxpayer Wins Over Accommodation En...

H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

H: Building sale value can't determine depreciation; actual consideration...

H: Loan to equity conversion attracts income tax on excess share premium ...

H: Property purchase: Joint owners pay via banking channels before regist...

H: Tax exemption limit for leave encashment: Local authorities' employees...

H: Tax assessments beyond 6-year limit quashed, satisfaction note lacked ...

H: Cash found in lockers linked to temple trust and educational foundatio...

H: Microphone Tech Classification: Functionality Over Technology.

H: Exemption from Social Welfare Surcharge on duty-free imports via scrips.

H: Claim for performance pay not an operational debt under IBC; Multiple ...

A: Director Identification Number

A: No GST is applicable for the services provided by the Director under p...

A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...