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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 701 to 750 of 3762 Records

1 ....11 12 13 141516 17 18 19........ 76

September 29, 2012 Case Laws Income Tax

Rectification - Section 154 is not applicable in this case as that the provisions of Chapter VIA dealing with quantification of deductions have been amended at least eleven times. - SC
September 29, 2012 Case Laws Income Tax

Notice u/s 263 has been issued under the signature of Income-tax officer (Technical), whereas in view of the provisions of powers u/s 263 (1), it is only the CIT to issue notice - HC
September 29, 2012 Case Laws Income Tax

Income from house property - it is for the assessee to establish that the property was intended to be let and it remained vacant in the absence of it being occupied by a....
September 29, 2012 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - Assessee held 97.83% shares - the assessee received the advance against sale of property belonging to her, therefore the transaction could....
September 29, 2012 Case Laws VAT and Sales Tax

Functioning of the Appellate Tribunal VAT - that after two members heard the case substantially and closed hearings on its behalf, the third member sought join the bench....
September 29, 2012 Case Laws Companies Law

Demerger - The decision in the other Court might have a persuasive value in the latter proceeding. However, it would not operate as res judicata as parties were not same....
September 28, 2012 Notifications VAT and Sales Tax

Syndicate Bank added for e-tax payment. - Notification
September 28, 2012 Notifications VAT and Sales Tax

Submission of information in Form T-2 shall come into force w.e.f. 15-10-2012. - Notification
September 28, 2012 Notifications DGFT

Amends Schedule – I (Imports) of the ITC (HS) - Import Licensing Note (4) at the end of Chapter 25 and Import Licensing Note at serial no. (2) of Chapter 68 - From......
September 28, 2012 Notifications Customs

Extend the validity of Notification No. 17/2008-Customs dated 19th February, 2008 for a further period of one year - Import of phosphoric acid, technical grade or food......
September 28, 2012 Case Laws Central Excise

Valuation - As the test kit and IAS column are traded item, the same cannot be considered as a part of the manufactured goods i.e marker. - AT
September 28, 2012 Case Laws Central Excise

Refund – unjust enrichment - upheld the order of refund on the ground that there is no variation in the price of the product both before and after the period the duty......
September 28, 2012 Case Laws Central Excise

Whether duty debited in RG 23A Part-II could be refunded in cash - refund claim filed in 2007 for this amount of credit which lapsed as early as on 1-4-1999 stands rightly rejected - AT
September 28, 2012 Case Laws Service Tax

Penalty - service tax with interest was deposited before issuance of SCN - the assessee has not committed any illegality in not depositing any penalty amount. Penalty......
September 28, 2012 Case Laws Service Tax

Rejection of appeal on ground of limitation - condonation of delay - Tribunal has no power to drag Revenue to litigation reviving a litigation which came to an end with.....
September 28, 2012 Case Laws Service Tax

Cenvat credit - input services utilized for authorized motor vehicles service center and business auxiliary services - trading activity - credit in respect of the......
September 28, 2012 Case Laws Customs

Non production of end use certificate - As the contemporaneous evidences which have been shown by the appellant are enough to hold that the goods which were imported......
September 28, 2012 Case Laws Customs

Classification - Assemblies and evaporator assemblies - heat exchangers - goods can be classified under Heading 84.19 is not acceptable as the same are not for purposes.....
September 28, 2012 Case Laws Indian Laws

Right to Information Act - the provisions of Sections 12(5) and 15(5) of the Act of 2005 are held to be constitutionally valid, but with the rider that to hold and......
September 28, 2012 Case Laws Income Tax

Indo-Swiss DTAA - though eBay India and eBay Motors are dependent agents of the assessee, but do not constitute 'Dependent agent PEs' of the assessee - AT
September 28, 2012 Case Laws Income Tax

Application u/s 154 moved by assessee to carry forward and set off unabsorbed depreciation and losse - DCIT recomputed and reduced the deduction u/s 80HHC - Action of......
September 28, 2012 Case Laws Income Tax

Deduction u/s 36(1)(vii) - bad debts - period prior to 1st April, 1989 - applying the commercial test and business exigency test, both the conditions u/s 36(1)(vii) r.w....
September 28, 2012 Case Laws Income Tax

Expenditure incurred by the assessee company on payment of premium for purchase of its own shares from warring group of shareholders - expenditure is revenue in nature -....
September 28, 2012 Case Laws Income Tax

Government is obliged to collect only that amount of tax which is legally payable by an assessee. Officers of the Department must not take advantage of ignorance of an......
September 28, 2012 Case Laws Income Tax

Blending and bottling of IMFL would amount to ‘manufacture’ for the purpose of claiming deduction under Section 80IB - SC
September 28, 2012 Case Laws Income Tax

Revenue expenditure vs. capital expenditure - assessee being in hotel industry, the expenditure incurred for interior decoration with a view to provide a comfortable......
September 28, 2012 Case Laws Income Tax

Addition u/s 68 - Share application money – AO directed to reopen the individual cases of all shareholders as listed by AO - AT
September 28, 2012 Case Laws Income Tax

Deduction u/s 54EC - investment after expiry of initial 6 months due to delayed receipt of sale proceeds - benefit of section 54EC allowed - AT
September 28, 2012 Case Laws Income Tax

Addition u/s 68 - cash credit - genuineness of the transaction cannot be doubted as the amount has been re–paid on the same day or within a fortnight of receiving the same - AT
September 28, 2012 Case Laws Income Tax

Capital Gain - Cost Inflation index - the assessee was actually put in possession of the subject property only in year 2001 and not in the FY 1998-99 - indexed cost to......
September 28, 2012 Case Laws Income Tax

Ad-hoc addition - If the claim is bogus, the entire amount has to be disallowed and if not bogus the whole amount should be allowed as deduction but no adhoc addition......
September 28, 2012 Case Laws Income Tax

Depreciation on Windmill – AO contended that windmill did not generate a single unit of energy till the end of the FY - assessee is entitled for depreciation on......
September 27, 2012 Case Laws Income Tax

Penalty u/s 271(1)(c) - The calibre and expertise of the assessee has little or nothing to do with the inadvertent error. - SC
September 27, 2012 Case Laws Income Tax

Amortization of premium on investment in government securities - Invest surplus fund in Government Securities as per RBI guidelines – assessee is entitled to claim this deduction. - AT
September 27, 2012 Case Laws Central Excise

Absolute exemption notification - As the notification is subject to the condition provided at serial 10, therefore, prima facie merit in the contention of the applicant.....
September 27, 2012 Case Laws Central Excise

Pan Masala Packing Machine - Whether duty would be payable only on pro-rata basis for the number of days in the month during which the machine had functioned or would be....
September 27, 2012 Case Laws Central Excise

Whether cenvat credit cannot be taken on the basis of photocopy/true copy of the bill of entry – credit cannot be allowed on the basis of photocopy of bill of entry - AT
September 27, 2012 Case Laws Central Excise

Shortage of various grades of lubricating oils manufactured by assessee and packed in unit containers – demand of duty and penalty upheld - CGOVT
September 27, 2012 Case Laws Service Tax

Since in the instant appeal the amount involved is Rs. 5,01,561/- only, In view of the circular dated 17.08.2011, the appeal could not have been preferred by the......
September 27, 2012 Case Laws Service Tax

Adjustments of excess payment of service tax - Rule 6(3) of the ST Rules, 1994 - That rationale would be defeated if the condition of refund is insisted to be satisfied.....
September 27, 2012 Case Laws Service Tax

CENVAT credit - As in the case of F.O.B. exports, load port has to be considered as place of removal and therefore credit is admissible - AT
September 27, 2012 Case Laws Indian Laws

Suit for recovery of possession from a tenant - Whether the tenancy was for residential or commercial use of the property is wholly immaterial for the grant of a decree.....
September 27, 2012 Case Laws Income Tax

Exemption u/s 54 - LTCG - for application of provisions of section 54, the assessee has to buy a property as an owner and not as tenant. - AT
September 27, 2012 Case Laws Income Tax

Tax planning versus Tax Avoidance - distribution of dividend, prior to sale of its shares by the assessee, even though tax advantageous cannot be termed as a colourable.....
September 27, 2012 Case Laws Income Tax

If an assessee has furnished full and true particulars at the time of original assessment with reference to income alleged to have escaped assessment, AO cannot reopen......
September 27, 2012 Case Laws Income Tax

The interpretation of Section 40A(9) clearly brings out a dichotomy between 'contribution' and 'reimbursement' - ITAT to find whether the claim for deduction is being......
September 27, 2012 Case Laws Income Tax

TDS on Payments made for hiring of buses - The buses remained in the possession of the owners. - TDS to be deducted u/s 94C and not u/s 194I - AT
September 27, 2012 Case Laws Income Tax

Availability of agreement is one corroborative factor which would eliminate the doubts, but in the absence of that agreement, the other circumstances ought to have been.....
September 27, 2012 Case Laws Income Tax

TDS u/s 192 - AO straightway applied Rule 3 without first establishing the case that the appellants have provided any concession in the shape of accommodation to its......
September 27, 2012 Case Laws Income Tax

Deemed Dividend - having accepted the interest income received by the company as business income, the Revenue cannot argue that lending and advancing of money is not......

1 ....11 12 13 141516 17 18 19........ 76

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