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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 3701 to 3750 of 3762 Records

1 ....71 72 73 747576

January 6, 2012 Notifications DGFT

Amendment in Appendix-3 to Schedule-2 of ITC(HS) Classification of Export and Import Items,2009-14-regarding supply of SCOMET Items from DTA to SEZ. - Ntf. No. 93......
January 6, 2012 Case Laws Income Tax

Payment for software - payment made in that regard would constitute 'royalty' for imparting of any information concerning technical, industrial, commercial or scientific....
January 6, 2012 Case Laws Income Tax

FBT - gift - 'Sales Promotion and Publicity' - the expenditure on gifts could not be treated as trade scheme or for promotion of company's product as per clause O of......
January 6, 2012 Case Laws Income Tax

Charitable Trust- voluntary accumulations - the charitable trust cannot list all its objects as purposes for accumulation of income under section 11(2)..... - AT
January 6, 2012 Case Laws Income Tax

Disallowances u/s 40A(2)(b) of the Income-tax Act, 1961 - AO being unable to establish the excessiveness or unreasonableness of the payments made by the assessee, when......
January 6, 2012 Case Laws Service Tax

Just imparting training in certain areas to the Officers of certain organizations does not amount to rendering the service of "Management Consultancy" either directly or....
January 6, 2012 Case Laws Central Excise

Payment of higher duty by an 100% EHTP at the instance of department - claim of refund - provision of unjust enrichment not applicable.... - AT
January 6, 2012 Case Laws Central Excise

Refund of accumulated credit - Rule 5 of CCR - period of 1 year for the purpose of limitation under Section 11B of Central Excise Act, 1944 has to be counted from the......
January 5, 2012 Circulars FEMA

External Commercial Borrowings (ECB). - Cir. No. 64 Dated: January 5, 2012
January 5, 2012 Circulars Customs

Refund of 4% Additional Duty of Customs (4% CVD) - 'Cost Accountants' in addition to 'Chartered Accountants' authorized to issue certificate.
January 5, 2012 Case Laws Income Tax

The provisions contained in section 11(2) do not in any manner restrict the operation of section 11(1) of the IT Act and the accumulated income, which was less than 15......
January 5, 2012 Case Laws Central Excise

Manufacturer claimed nil rate of duty on the ground that the same are manufactured without the aid of power - Water is lifted to the water tank with the aid of power and....
January 5, 2012 Case Laws Central Excise

Duty paying documents - cenvat credit is not available on photocopy of the bill of entry when the same has been taken without certifying by the Asstt. Commissioner about....
January 5, 2012 Case Laws Service Tax

Refund of service tax to include education cess - Education Cess is levied and collected as percentage of service tax, when and wherever service tax is NIL by virtue of.....
January 5, 2012 Case Laws Central Excise

Classification of pleasure vessel – under Rule 3(c) when the goods cannot be classified by reference to Rule 3 (a) & (b) they shall be classified under heading which......
January 5, 2012 Case Laws Central Excise

Suo moto re-credit after reversal of cenvat credit - suo moto refund of excess or twice paid duty cannot be taken and all types of refund claims to have been filed under....
January 5, 2012 Case Laws Income Tax

Exemption u/s 10(23C) – Merely on the ground that petitioner is not recognized by the UGC or any Board constituted by the Government of India for imparting formal......
January 5, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - Though he is an individual and he is not expected to maintain accounts showing the current assets and liabilities, income etc., his explanation......
January 5, 2012 Case Laws Service Tax

Cenvat credit on inputs services - the insurance policy to cover loss of profit would come within the expression for 'activities relating to business' in the inclusive.....
January 5, 2012 Case Laws Income Tax

The payment of interest under Section 201(1A) is not penal. Even though default was unintentional, still assessee would be deemed as “assessee in default..... - HC
January 5, 2012 Case Laws Income Tax

Income from House property - the arrears of rent received in the assessment year 2000-01 could not be spread over the previous years, i.e., 1996-97 to 1999-2000.... - HC
January 5, 2012 Case Laws Customs

Import of good (in commercial quantity) through banafide baggage is not permissible - It cannot be constituted as bonafide baggage... - CGOVT
January 5, 2012 Case Laws Service Tax

Cenvat credit on inputs - Security services are area specific services - the specific exclusion salt pan from the definition of the term factory which definition is......
January 5, 2012 Case Laws Central Excise

Rule 6(3)(b) of CCR are not applicable in the case of arising inevitable waste or bye-product fully exempt from duty .... - AT
January 5, 2012 Case Laws Central Excise

CE - Payment of duty on the directions of the preventive officers held as paid under protest – period of limitation of one year is not applicable .... - AT
January 4, 2012 News Indian Laws

Clarification on Interest Rates on Small Savings Schemes.
January 4, 2012 Case Laws Income Tax

Provision of liability made for expenditure to be incurred in removal of encroachments in and around the technical area of the Airport - held as revenue expenditure.... - HC
January 4, 2012 Case Laws Service Tax

Service provided by visa facilitator in the form of assistance to individuals who intend to travel abroad, directly, does not fall under any taxable service under......
January 4, 2012 Case Laws Central Excise

Refund of Cenvat credit - Rule 5 of CCR - in absence of any confirmed demand, reduction from the refund claim is not proper.... - AT
January 4, 2012 Case Laws Income Tax

Assessee has right to adopt an accounting system of his choice. - Interference is permissible if the accounting system adopted is contrary to the prescribed accounting......
January 4, 2012 Case Laws Income Tax

TDS u/s 194J or 195 - global management services and VSAT uplinking - reimbursement of the expenses - no tax at source was deductible and the provisions of Section......
January 4, 2012 Case Laws Income Tax

Voluntary Retirement Scheme (VRS) u/s 35DDA - merely because payment of more than Rs. 5 lakhs is made would not mean that the schemes are not in conformity with Rule 2BA....
January 4, 2012 Case Laws Service Tax

Since the car is owned by an individual (director) and not by the appellant, the services rendered in relation to the car cannot be considered as input services for the.....
January 4, 2012 Case Laws Central Excise

since the Appellant could not have carried on his business without sending the samples to its dealers and prospective buyers and also without transmitting documents,......
January 4, 2012 Case Laws Income Tax

Capital gains – payment made by the assessee for vacancy of the property had a link with the sale of property and, therefore, was entitled for set off against sale......
January 4, 2012 Case Laws Income Tax

Unpaid liabilities cannot be added as the assessee’s income under Section 41(1) merely because they remained unpaid for a sufficiently long time.... - HC
January 4, 2012 Case Laws Income Tax

The Revenue's principal objection is that the activities of the Trust, which are limited to running a School, is being run on commercial lines, so that there is no......
January 4, 2012 Case Laws Income Tax

Business of civil contracts for construction of roads, highways etc. - not engaged in the business of developing any infrastructure facility – Not eligible for......
January 4, 2012 Case Laws Service Tax

Job for pre-commissioning - civil construction work performed does not fall under the category of commissioning and installation..... - AT
January 4, 2012 Case Laws Central Excise

CE - electricity consumption is not the criteria to determine output level..... - AT
January 4, 2012 Case Laws Income Tax

The owners entered into land development agreement with the developer while retaining the ownership, assigned certain rights – Held as transfer u/s. 2(47)(v) of the I.T. Act..... - AT
January 4, 2012 Case Laws Income Tax

TDS u/s 194H - Discount offered to Collection Centres for testing of samples - No TDS.... - AT
January 4, 2012 Notifications Central Excise

Amends Notification No. 3/2006-Central Excise - Effective Rate of Duty on goods of Chapter 1 to Chapter 25. - Ntf. No. 1/2012-Central Excise Dated: January 3, 2012
January 2, 2012 Notifications Central Excise

Appointment of Central Excise Officers in relation to service tax refunds arising out of Notification No. 52/2011-Service Tax, dated 30.12.2011 - Ntf. No. 33/2011......
January 2, 2012 Notifications Central Excise

Amends Central Excise Rules, 2002 - Ntf. No. 32/2011 Dated: December 30, 2011
January 2, 2012 Notifications Central Excise

Amends Notification No. 49/2008-Central Excise (N.T.), dated the 24th December, 2008 to affect the HSN changes w.e.f. 01.01.2012
January 2, 2012 Notifications Central Excise

Amends Notification No. 49/2008-Central Excise (N.T.), dated the 24th December, 2008 - Ntf. No. 30/2011 Dated: December 30, 2011
January 2, 2012 Notifications Central Excise

Amends Notification No. 21/2005-Central Excise, dated the 13th May, 2005 - Ntf. No. 45/2011 Dated: December 30, 2011
January 2, 2012 Notifications Central Excise

Amends Notifiication No. 26/2001-Central Excise, dated the 11th May, 2001 - Ntf. No. 44/2011 Dated: December 30, 2011
January 2, 2012 Notifications Central Excise

Amendment in the Various Notification - Ntf. No. 43 /2011 Dated: December 30, 2011

1 ....71 72 73 747576

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