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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 651 to 700 of 3762 Records

1 ....10 11 12 131415 16 17 18........ 76

October 5, 2012 Case Laws Income Tax

Non-deduction of TDS u/s 194A - There is no discretion with the CIT(A) to extend the time of filing of form No. 15G/15H beyond the last date of accounting year. - AT
October 5, 2012 Case Laws Income Tax

Whether deduction under sec. 80C is claimed for renovation of house - held no - AT
October 5, 2012 Case Laws Income Tax

The value of closing stock written off cannot be treated as unascertained liability. - AT
October 5, 2012 Case Laws Companies Law

Strike off the name of the company from the register of ROC - a company can only be defunct, if it does not reply to the notice or says in reply that it does not carry......
October 4, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 05th October, 2012 - Notification
October 4, 2012 Circulars FEMA

Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR - Circular
October 4, 2012 Case Laws Service Tax

Cenvat credit - duty paying documents - input services - whether the document certificate issued by the bank is the valid document for availment of Cenvat credit - Held yes - AT
October 4, 2012 Case Laws Central Excise

Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT
October 4, 2012 Case Laws Service Tax

Any activity or service like erection, commissioning and installation of meters as also technical testing and analysis can easily be termed as the service relating to......
October 4, 2012 Case Laws Service Tax

Condonation of delay – appellant submitted that order was kept in an irrelevant file without any note as to the date of receipt of the order - delay condoned - AT
October 4, 2012 Case Laws Customs

Denial of drawback - Exporters of goods purchased from the market were to be treated as having availed Modvat facility. - Thus the exports had been finalized and duty......
October 4, 2012 Case Laws Customs

Tribunal has the jurisdiction to reduce the redemption fine if he thinks it is just and proper - HC
October 4, 2012 Case Laws Income Tax

Doctor receiving regular fixed receipt from Hospital – assessee cannot be said to be an employee and his income can only be taxed under the head income from business and profession - AT
October 4, 2012 Case Laws Income Tax

Addition on account of surplus from sale of ULIP – As major portion is invested in mutual funds therefore, surplus on maturity of the policy should be treated as capital gain. - AT
October 3, 2012 Circulars FEMA

Setting up of step down (operating) subsidiaries by NBFCs having foreign investment above 75% and below 100% and with a minimum capitalisation of US$ 50 million -......
October 3, 2012 Notifications Customs

Amendment in Notification No. 96/2008-Customs dated 13th August 2008, so as to provide deeper concessions under DFTP scheme for Least Developed Countries (LDCs). - Notification
October 3, 2012 Notifications DGFT

Exemption of Assam Comilla Cotton [ITC(HS) Code 5201 00 12] from export restriction on cotton - Limit of 5,000 Bales was exempted from the cap on export of cotton during....
October 3, 2012 Notifications DGFT

Procedure and conditions for registration of contracts for export of cotton (Tariff Codes 5201 and 5203) w.ef 1st October 2012. - Notification
October 3, 2012 Case Laws Central Excise

Payment of differential excise duty on 'decorative laminated sheets' - such goods fall under sub heading 3920.31. - appellant was required to pay the differential duty. - HC
October 3, 2012 Case Laws Central Excise

If the benefits to which assessee is legally entitled to and is conferred on them by the policies of the Government as well as the statutory provisions is not settled......
October 3, 2012 Case Laws Service Tax

Renting - SSP exeption upto Rs. 10 Lacs - co-owners - if individually all the appellants be considered as provider of such service, their aggregate value does not......
October 3, 2012 Case Laws FEMA

Interest on the seized foreign currency - It is not as if payment of interest under Rule 8 (ii) was mandatory and which could be enforced by way of a writ petition - HC
October 3, 2012 Case Laws Income Tax

Revenue vs. capital expenditure - hire-purchase v/s agreement of lease - right to purchase to be exercised after expiry of certain period - held as lease transaction /......
October 3, 2012 Case Laws Wealth-tax

Valuation of shares under Wealth Tax – depreciated value of a promoters' quota shares suffering restriction on free transferability - Rule 11 could only be a plausible method - HC
October 3, 2012 Case Laws Companies Law

Scheme of amalgamation /arrangement sanctioned by the High Court - transfer from A to B would definitely a “transfer” to attract the provisions of Indian Stamp Act, 1899 - HC
October 2, 2012 Case Laws Central Excise

Applicability of enhanced rate of duty coming into force with immediate effect after passing of the Bill on 29.04.2008 or on date of enactment as on 10.05.08 - no......
October 2, 2012 Case Laws Service Tax

Cenvat credit – input services - rule 2(l) - Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc. of the......
October 2, 2012 Case Laws Customs

Denial of conversion of shipping bill - conversion under advance licence scheme has not been denied by the DGFT or Ministry of Commerce or Customs due to any dispute. - AT
October 2, 2012 Case Laws Customs

Prohibited goods - import of Crude Palm Oil (Edible Grade) - acid value was 9.77 in the sample - mported goods is not for immediate use as a food item as declared -......
October 2, 2012 Case Laws Income Tax

Anonymous donation /undisclosed income - Merely filing list of donors containing names and addresses / incomplete addresses does not satisfy the conditions laid down in.....
October 2, 2012 Case Laws Income Tax

Market Committee - charitable purposes - Even after the amendment of Section 10(20) and Section 10(29), the assessee continues to enjoy the registration u/s 12AA - SC
October 2, 2012 Case Laws Income Tax

Registration of flat in semi finished condition is not fatal to the claim of the assessee for deduction u/s. 80IB(10) of the Act. - AT
October 1, 2012 Case Laws Income Tax

Deduction u/s 80RR - playback singer - remuneration in foreign currency - deduction allowed where certificate in the name of assessee - deduction disallowed where......
October 1, 2012 Case Laws Income Tax

LTCG or PGBP - derivative by itself cannot be termed as an investment or stock in trade. - dealing with those shares/securities will determine whether an investment is.....
October 1, 2012 Case Laws Income Tax

Exemption u/s 54 is available on purchase of car parking space along with flat - AT
October 1, 2012 Case Laws VAT and Sales Tax

The exemption Notification requires to be strictly construed and it is only when the assessee falls under that Notification, liberal construction should be placed - SC
October 1, 2012 Circulars Companies Law

Filing of form 23B by statutory auditor for the accounting year 2012-13. - Circular
October 1, 2012 Circulars Companies Law

Filling Of Balance Sheet and profit and loss Account by Companies in Non-XBRL for the accounting year commencing on or after 01.04.2011 - Circular
September 29, 2012 Circulars DGFT

Amendment in Appendices and ANF 2 D - Replaced as per specimen of revised ANF-2D annexed with this Public Notice - Public Notice
September 29, 2012 Circulars Income Tax

For The Convenience of Taxpayers -The Income-tax offices all over India shall make special arrangements by opening of receipt counters on 29th & 30th September, 2012......
September 29, 2012 Notifications Customs

Amends Notification No. 36/2001-Customs (N.T.), dated the 3rd August, 2001 - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values - Notification
September 29, 2012 Notifications Service Tax

Service Tax return in Form ST-3 shall be submitted by 25-10-2012 for the period 1-4-2012 to 30-6-2012 only - rule 7(2) amended - Notification
September 29, 2012 Case Laws Central Excise

There is no prescribed time limit for availing Cenvat credit - Credit availed in the year 2009 for the period from October 2004 to March 2009 - AT
September 29, 2012 Case Laws Central Excise

Clandestine removal of goods – alleged that clandestine removal of the goods in the connivance with the dealers and transporters – The link cannot be established on mere....
September 29, 2012 Case Laws Service Tax

Construction of residential complexes on own land and sale thereof of residential units - receipt of advance - department is binding by the circular issued by Board and.....
September 29, 2012 Case Laws Service Tax

With respect to the members of the Association who are engaged in repair of work of vessels, the authorities are justified in insisting that they must register......
September 29, 2012 Case Laws Income Tax

Valuation of closing stock of incentive sugar (free sugar) - One cannot have a stock valuation which converts a capital receipt into revenue income - SC
September 29, 2012 Case Laws Income Tax

If an operation/process renders a commodity or article fit for use for which it is otherwise not fit, the operation/process falls within the meaning of the word......
September 29, 2012 Case Laws Income Tax

Penalty u/s 271D - violation of Section 269SS ranged from just 1.1% to 6.14% for the years under appeal - no penalty - HC
September 29, 2012 Case Laws Income Tax

Investment allowance - The Canteen cannot be said to be an `industrial undertaking' as it does not manufacture or produce any article or thing - disallowance u/s......

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