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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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1 ....70 71 72 737475 76

January 13, 2012 Circulars DGFT

Amendment in Public Notice No. 90 (RE-2010)/2009-2014 dated 6.1.2012 regarding export of 8,300 MTs of sugar to USA under Tariff Rate Quota. - Cir. No. 91......
January 13, 2012 Notifications Customs

Appointment of Common Adjudicating Authority - Ntf. No. F.No. 437/09/2011-Cus. IV Dated: January 10, 2012
January 12, 2012 Notifications SEZ

Set up a sector specific Special Economic Zone for information technology and information technology enabled services at Mount Poonamalee High Road, Aiyappanthangal,......
January 12, 2012 Circulars FEMA

Foreign Exchange Management Act, 1999 – Export of Goods and Services - Forwarder’s Cargo Receipt . - Cir. No. 65 Dated: January 12, 2012
January 12, 2012 Case Laws Income Tax

Levy of interest u/s 220(2) - fresh notices of demand need not be issued every time the total income undergoes a change due to appellate or revisional orders.... - HC
January 12, 2012 Case Laws Income Tax

Indo French DTAA - Having held that the PE did not exist on the facts of this case, it is not really necessary to deal with profit attribution in the case of PEs..... - AT
January 12, 2012 Case Laws Indian Laws

Secondary outer packing for transportation or for safety of the goods being transported or delivered cannot be described as a wholesale package within the definition of.....
January 12, 2012 Case Laws Service Tax

Demand of service tax in respect of services rendered for issue of PAN Cards on behalf of the Income Tax department under the category 'Business auxiliary service' -......
January 12, 2012 Case Laws Service Tax

The balance sheet figures are the income figures on accrual basis while the figures shown in ST-3 return were of actual receipt of payment. - Matter remanded back to......
January 12, 2012 Notifications Income Tax

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries -....
January 12, 2012 Case Laws Central Excise

SSI exemption - There is no question of extending separate SSI exemption limit to each partner of a firm or to different firms being run by the same person especially in....
January 12, 2012 Notifications DGFT

Minimum Export Price of Onions. - Ntf. No. 94 (RE – 2010)/2009-2014 Dated: January 11, 2012
January 11, 2012 Case Laws Income Tax

Determination of annual value where premises are not regulated by Delhi Rent Control A/C - income from house property - Standard Rent Cannot be adopted" - the rateable......
January 11, 2012 Case Laws Income Tax

Block Assessment - Interpretation of Word 'Abatement' - If the interpretation given by the ITAT is to be accepted, the entire proceedings of penalty will also abate......
January 11, 2012 Case Laws Income Tax

Non-deduction of tax at source u/s 194J - payment made by the University to the coordinator colleges to be paid to evaluation staff for conducting the evaluation of copy....
January 11, 2012 Case Laws Income Tax

The opinion of the Assessing Officer may have been legally erroneous but this cannot be a ground for initiation of re-assessment proceedings. An erroneous decision which....
January 11, 2012 Case Laws Service Tax

Levy of Service Tax on free after sale service - Service Tax cannot be charged on free after sale services.... - AT
January 11, 2012 Case Laws Service Tax

Penalty - Revenue is empowered to levy penalty at the rate of Rs. 100/- per day if the assessee fails to pay duty only in respect of the period from 10-9-2004 onwards......
January 11, 2012 Case Laws Service Tax

Cenvat Credit - 'Repair and Maintenance' Services on air-conditioning plant for the office space of the factory - credit allowed .... - AT
January 11, 2012 Case Laws Central Excise

CENVAT Credit - It is the obligation of the assessee that he takes precautions under Rule and then only take credit. Availment of credit without such verification would.....
January 11, 2012 Case Laws Central Excise

Demand and Penalty - Clandestine removal of M.S. Ingots - adopting of power consumption norm of another unit is arbitrary and the confirmation of duty demand on this......
January 11, 2012 Circulars FEMA

Review of the policy on Foreign Direct Investment- liberalization of the policy in Single-Brand Retail Trading. - Cir. No. Press Note No.1 (2012 Series) Dated: January 10, 2012
January 10, 2012 Case Laws Income Tax

Eligibility of deduction u/s 80IB – Workers engaged in all the units are required to be considered while computing total number of workers employed by the assessee. .... - AT
January 10, 2012 Case Laws Income Tax

Undisclosed investment - Block Assessment - The peak theory worked out by the A O for the purpose of making addition on account of undisclosed investments was not valid .... - AT
January 10, 2012 Case Laws Income Tax

Registration u/s 12A - the assessee has not explained as to why the object clause specifically provides that the benefit of the foundation goes to the members in a......
January 10, 2012 Case Laws Income Tax

Commercial Expidency:- Non-charging of interest on advances by the sister concern, particularly in the situation where both the concerns having benefits of such mutual......
January 10, 2012 Case Laws Service Tax

Inasmuch as a penalty under Section 78 is being sustained, there is no justification for restoring the penalty under Section 76 as sought for by the department. However,....
January 10, 2012 Case Laws Service Tax

Refund in terms of notification No. 41/2007-ST - Period of limitation - When a notification itself provides the period for claiming the exemption in terms of the said......
January 10, 2012 Notifications Service Tax

Due date for filing of Service Tax Return for the period ending September, 2011 extended till 20-1-2012
January 9, 2012 Notifications Customs

Appointment of Common Adjudicating Authority. - Ntf. No. 01/2012-Customs (N.T.) Dated: January 6, 2012
January 9, 2012 Notifications Customs

Seeks to extend levy of anti-dumping duty imposed vide Notification No. 98/2006-Customs, dated the 13th September, 2006, upto and inclusive of 1st September, 2012. - ......
January 9, 2012 Case Laws Income Tax

When circular is issued under Section 119 of the Act and its validity is upheld it is binding on the Assessing Officer. Not taking recourse thereto and passing the order....
January 9, 2012 Case Laws Income Tax

TDS us/ 194C - The contract between the assessee and the C & F agent is a service contract which has not been specifically included in Explanation III below section 194C.... - AT
January 9, 2012 Case Laws Income Tax

Provisions of section 40A(2) would not and cannot override the provisions contained in Chapter X of the Act. Even otherwise, if there are different provisions over the......
January 9, 2012 Case Laws Central Excise

Entitlement of Cenvat credit of duty paid on provisionally assessed Bill of Entry - Rule 9 of the Cenvat Credit Rules - Credit allowed..... - AT
January 9, 2012 Case Laws Income Tax

Method of Accounting - to comply with requirement of companies act merchantile system was adopted - overriding provisions of section 209 of companies act over section......
January 9, 2012 Case Laws Income Tax

Deduction u/s 80P - Since assessee is not in the banking business therefore, income on investments cannot be allowed as a deduction under section 80P(2)(a)(i).... - AT
January 9, 2012 Case Laws Income Tax

Annual Let Out value of the property - The property has not been let out at all, during the previous year under consideration, there is no question of any vacancy......
January 9, 2012 Case Laws Income Tax

Exemption u/s 10(38) - sale of the shares of ICL held by the assessee is in the nature of sale of capital asset and not in the nature of stock-in-trade - Exemption allowed..... - AT
January 9, 2012 Case Laws Service Tax

Board circular no. CBE&C circular No.137/167/2006-CX.4, dt.3.10.07, clarifies that if the assessee pays Service Tax with interest before issue of Show Cause Notice, no......
January 9, 2012 Case Laws Central Excise

DTA supplied goods to SEZ - the supplies made by DTA units to SEZ units will amount to export for the purpose of all export benefits. .... - AT
January 9, 2012 Case Laws Central Excise

Time limit stipulated under Section 11B of the Central Excise Act is not applicable in the case of refund claim under Rule 5 of the Cenvat Credit Rules, 2004.... - AT
January 9, 2012 Case Laws Central Excise

Related person - Valuation under central excise - Sharing of common premises or employing a common statutory auditor, are inadequate to find mutuality of interest between them.... - AT
January 7, 2012 Notifications Income Tax

Assessment - General - Specified provisions of the Act which shall apply to Centralised Processing of Returns Scheme, 2011. - Ntf. No. 03/2012 Dated: January 4, 2012
January 7, 2012 Notifications Income Tax

Centralised Processing of Returns Scheme, 2011. - Ntf. No. 02/2012 Dated: January 4, 2012
January 7, 2012 Notifications Income Tax

Income-tax (First Amendment) Rules, 2012 - Insertion of rule 11-OA and form no. 3cn. - Ntf. No. 01/2012 Dated: January 2, 2012
January 7, 2012 Notifications Income Tax

Income-tax authorities - Control of - DGIT (International Taxation) - Amendment in Notification No. S.O. 279(E) - Under section 118 of the Income-tax Act, 1961 the......
January 6, 2012 Circulars Service Tax

Section 69 of the Finance Act, 1994 - Registration - Conversion of temporary based registration (STC) into PAN based registration. - Cir. No. 15/2011-ST Dated: November 15, 2011
January 6, 2012 Circulars DGFT

Export of 8,300 MTs of white sugar to USA under Tariff Rate Quota. - Cir. No. 90 (RE-2010)/2009-2014 Dated: January 6, 2012
January 6, 2012 Circulars DGFT

Allocation of 10,000 MTs of white sugar for the year 2011-12 (October, 2011- September, 2012) for export to EU under CXL Quota. - Cir. No. 89 (RE-2010)/2009-2014 Dated: January 6, 2012

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