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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 451 to 500 of 3762 Records

1 ....6 7 8 91011 12 13 14........ 76

October 26, 2012 Circulars Companies Law

Filing of Balance Sheet and Profit and loss account in Extensive Business Reporting Language mode for the financial year commencing on or after 01.04.2012 - Circular
October 26, 2012 Circulars DGFT

Para 5 of Public Notice No. 12 (RE -2012)/2009-14 dated 26th July, 2012 - Validity of Duty Credit Scrips issued under Chapter 3 was reduced from 24 months to 18 months - Circular
October 26, 2012 Circulars VAT and Sales Tax

DVAT 51 reconciliation return Qtr 1 to 3 of 2011-12 extended to 31/12/2012. - Order-Instruction
October 26, 2012 Case Laws Income Tax

Revenue or Capital expenditure – replacement/ overhauling/ rejuvenation - to preserve and maintain already existing asset - allowed as current repairs - AT
October 26, 2012 Case Laws Income Tax

Capital Gains - Computation of cost of acquisition of membership card of stock exchange - the cost of acquisition of 10,000 shares worked out to be Rs. 2,51,10,000/- AT
October 26, 2012 Case Laws Customs

Board’s Circulars clarifying that the gold and silver mountings and findings are covered by the Notification No. 62/2004-Cus. are contrary to the provisions of law and,.....
October 26, 2012 Case Laws Income Tax

When an expenditure was incurred to preserve and maintain already existing asset and such expenditure is not bringing any new asset into existence or obtaining new......
October 26, 2012 Case Laws Companies Law

Dishonour of cheque - rebuttable presumption - appellant sufficiently rebutted the initial presumption as regards the issuance of the cheque under Sections 138 and 139 - SC
October 26, 2012 Case Laws Companies Law

Submission of Statement of Affairs of the company in liquidation – The persons under Section 454 of the Act who are required to submit the Statement of Affairs cannot......
October 25, 2012 Circulars VAT and Sales Tax

Last date of filing of online returns for the second quarter 2012-13 extended upto 16-11-2012. The last date of filing of hard copy is also extended upto 19-11-2012. - Circular
October 25, 2012 Notifications VAT and Sales Tax

Submission of information in Form T-2 shall come into force w.e.f. 01-01-2013. - Notification
October 25, 2012 Circulars FEMA

Export of Goods and Services –Simplification and Revision of Softex Procedure - Circular
October 25, 2012 Case Laws Central Excise

SSI exemption - appellant herein cannot be denied the benefit of SSI notification on the ground that the brand Que is not registered in their name - AT
October 25, 2012 Case Laws Income Tax

Disallowance of expenditure u/s 35D - As the fee paid for increase in share capital is not fee for registration of company and hence is not amortised even u/s 35D(2)(c)(iii) - AT
October 25, 2012 Case Laws Income Tax

Disallowance u/s 43B - he amount in question as service tax is covered by the provisions of section 43B. - AT
October 25, 2012 Case Laws Income Tax

Penalty for Non Quoting of PAN - the assessee does not deserve any lenient view - Assessee is liable for penalty of Rs.10,000/- in each assessment year in dispute - AT
October 24, 2012 Case Laws Central Excise

Interest on delayed payment of refund - period of 3 months to be calculated from the date of application and not from the date of an application made after final order of tribunal - HC
October 24, 2012 Case Laws Service Tax

Service tax is neither a municipal tax nor a charge - service provider can recover the amount of service tax from the recipient of the service, in a case where there is.....
October 24, 2012 Case Laws Customs

Redemption fine and penalty - reduction should have been resorted to only if there were certain unusual or exceptional features indicating hardship or benefits or......
October 23, 2012 Case Laws Customs

Declaring that EOU is not entitled to All Industry rate, is arbitrary, absurd and does not stand to reason – drawback cannot be denied - HC
October 23, 2012 Case Laws Indian Laws

The writ of certiorari can be issued under Article 226 of the Constitution where the subordinate Court or Tribunal commits an error of jurisdiction. - HC
October 23, 2012 Case Laws Income Tax

Re-valuation of assets - Since no value has been realized in respect of this stock-in-trade - nothing can be taxed in this behalf in this year. - AT
October 23, 2012 Case Laws Income Tax

Loan or deposit have been defined in section 269T - The latter part of the definition is not applicable in the case of the assessee as it is a company. - AT
October 23, 2012 Case Laws Income Tax

In the absence of definition of “eco-tourism” the hotel having a valid licence on the basis of No Objection from Pollution Department which can be treated to be a hotel.....
October 23, 2012 Circulars FEMA

FIIs allowed for hedging their currency risk on the market value of entire investment in equity /debt in India as on a particular date subject to conditions
October 23, 2012 Circulars FEMA

Units in DTA can make payment to SEZ in Foreign Exchange subject to LoA issued by Development Commissioner
October 23, 2012 News Indian Laws

Revised Service Tax ST-3 form is available, required to be submitted for the period April 2012 to June 2012
October 22, 2012 Case Laws Central Excise

Garments stitched by assessee from fabric either brought by the customers themselves or from the Respondent for stitching purpose - There is no ruling by the Courts that....
October 22, 2012 Case Laws Service Tax

Rent-a-Cab Service - appellants (state transport authority) allowed their buses to be chartered for transportation of passengers on charter basis on specific routes -......
October 22, 2012 Case Laws Customs

Granting of CHA license – candidates who had qualified the examinations held under the 1984 Regulations are not required to again qualify the examination which may be......
October 22, 2012 Case Laws Customs

The assessment is either provisional or final, and if it is provisional, it retains that character of being provisional for every purpose and cannot be treated as final.....
October 22, 2012 Case Laws Income Tax

Zarda Yukta Pan Masala is not a tobacco preparation under Item 2 of Schedule XI - deductions under Section 32AB and 80I disallowed - HC
October 22, 2012 Case Laws Income Tax

The processes of treatment of milk amounts to manufacturing process, which may not change the final product but change its composition for improving its nutritional......
October 22, 2012 Case Laws Income Tax

Re opening of assessment - non disclosure of expenditure of earthwork - Re assessment notice based on DVO report - The AO acted casually in discharging his functions. - HC
October 22, 2012 Case Laws Income Tax

The question as to whether the business is derived from or attributable to SLR or non-SLR funds would not make any difference for the purposes of qualifying the interest....
October 22, 2012 Case Laws Income Tax

Section 292-BB is a rule of evidence for deeming the service of notice. It has nothing to do with the mandatory requirement of giving the notice and specially a notice......
October 22, 2012 Case Laws Income Tax

Refund payment to assessee as individual proposed to be adjusted against tax liability of the company in which he is a director - section 179 - The petitioner cannot be.....
October 22, 2012 Case Laws Income Tax

Deduction under section 10A - assessment in the hands of resulting company or demerged company (assessee) - no part of the income of the STPI undertaking is to be......
October 22, 2012 Case Laws Income Tax

Depreciation on expenditure incurred towards obtaining Right of Way (ROW) - The grounds taken by the Revenue in respect of deletion of disallowance of depreciation claim....
October 22, 2012 Case Laws Income Tax

Sale of jewellery - It is an attempt to create capital without paying any tax, it is not a genuine claim - HC
October 22, 2012 Case Laws Income Tax

The method and manner, in which he was depositing the amount in the accounts of the trusts, and was transferring the same on the same day by way of cheques to the......
October 21, 2012 Case Laws Central Excise

Manufacture - area based exemption - Benefit of Notification No. 50/2003-C.E. - When the appellant is being treated as the service provider, he cannot be held to be a......
October 21, 2012 Case Laws Service Tax

Refund claim - appellant, by mistake paid service tax in respect of free services undertaken during the warranty period - claim beyond the limitation period stands rejected - AT
October 21, 2012 Case Laws Customs

Provisional release would arise when there was seizure in accordance with law. There was no seizure in this case - goods imported cannot indefinitely be detained. - HC
October 21, 2012 Case Laws Indian Laws

Whether the only permissible method for disposal of all natural resources across all sectors and in all circumstances is by the conduct of auctions. - the answer could......
October 21, 2012 Case Laws Income Tax

Rental income - two separate agreements - one for rent i.e monthly license fee and another for services of amenities - Entire amount is to be treated as income from house property. - AT
October 21, 2012 Case Laws Income Tax

Exemption u/s 10(23C) or u/s 11 - The assessee is not entitled for exemption u/s 11 in case it collected any money by whatever name it is called i.e., donation,......
October 21, 2012 Case Laws Income Tax

Diversion of income - Joint venture - If each member of the JV offered the income derived from respective share of contract works in their hands it is not possible to......
October 21, 2012 Case Laws Income Tax

Disallowance of Payments made in Cash u/s 40A(3) - there is no exemption if payment made to sister concerns - AT
October 20, 2012 Notifications DGFT

Extension of ban on export of edible oils till further orders. - Notification

1 ....6 7 8 91011 12 13 14........ 76

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