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Highlights / Annotations / Catch Notes For 2012

Home Highlights Year 2012

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Showing 751 to 800 of 3762 Records

1 ....12 13 14 151617 18 19 20........ 76

September 27, 2012 Case Laws Income Tax

Presumptive taxation on receipt of advance u/s 44AD - Builder/Developer - no income can be assessed on presumptive basis in the AY 2006-2007 as the assessee has already.....
September 27, 2012 Case Laws Income Tax

Addition u/s 68 in the hands of co-operative bank - Society/Bank not required to go for detailed verification of address/whereabouts of the customers and therefore,......
September 27, 2012 Case Laws Income Tax

Purchase of unis of UTI - non registration of the units in the actual holder's name. - If the Revenue had questioned the transaction as not legal, then Section 94 would....
September 27, 2012 Case Laws Income Tax

TDS u/s 195 - import of software or supply of software - payment made by the assessee to non-resident companies would amount to royalty, liable to TDS - AT
September 27, 2012 Case Laws Income Tax

Amortization of premium paid on Government securities – the assessee is entitled to deduction on account of amortization of premium on Govt. securities over its life. - AT
September 27, 2012 Case Laws Income Tax

Assessees who have paid agricultural income tax (state) on 100% of the income from centrifuged latex, will not be reassessed under the Central Act for any year prior to.....
September 27, 2012 Case Laws Companies Law

Winding up Petition - share application money - Merely because a refund has been asked, neither is it a debt nor is the Company liable to pay the same. - HC
September 26, 2012 Case Laws Income Tax

Deemed dividend u/s 2(22)(e) - assessee company is not holding a single share in company lending advance - no addition - AT
September 26, 2012 Case Laws Income Tax

Interest on FDRs made out of zero coupon convertible bonds - chargeable under section 56 - AT
September 26, 2012 News Indian Laws

Invitation of Views on the draft National IPR Strategy as prepared by the Sectoral Innovation Council on IPR
September 26, 2012 Circulars FEMA

Foreign Direct Investment (FDI) in India -Allotment of Shares to person resident outside India under Memorandum of Association (MoA) of an Indian company – Pricing......
September 26, 2012 Notifications Customs

Seeks to extend the validity of Notification No.99/2007-Customs, dated the 3rd September, 2007 by one more year i.e. up to and inclusive of 2nd September, 2013 - Notification
September 26, 2012 Notifications Customs

Seeks to continue, up to and inclusive of 23rd September, 2013, the anti-dumping duty on imports of Presensitised Positive offset aluminium Plates/PS plates ,......
September 26, 2012 Notifications Customs

Specifies Jurisdiction of Chief Commissioner of Customs and Commissioner of Customs (appeals) - Notification
September 26, 2012 Case Laws Income Tax

When a house is completed after expiry of three years from the transfer of the original asset, the assessee is entitled to exemption under section 54F - AT
September 26, 2012 Case Laws Income Tax

Alleged accommodation entries - allegation of providing bills and entries and charging commission for his services @ 0.25% of the aggregate transactions - no addition -.....
September 26, 2012 Case Laws Income Tax

Merely because the assessee has not carried out any charitable activity during the last 3 years does not mean that the assessee is not entitled to the certificate u/s 80G - AT
September 26, 2012 Case Laws Income Tax

Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT
September 26, 2012 Case Laws Customs

Since misdeclaration of the value of the imported goods has been upheld, the goods are held liable for confiscation. - However, since the said goods are not available......
September 26, 2012 Case Laws Customs

Since misdeclaration of the value of the imported goods has been upheld, the goods are held liable for confiscation. - However, since the said goods are not available......
September 26, 2012 Case Laws Customs

There is no provision in the Customs Act for payment of interest on return of the seized currency or return of the sale proceeds of any seized goods which are ordered to....
September 26, 2012 Case Laws Customs

Rebate claim - DFIA Licence - double benefit - No restriction in the Notification No. 40/2006-Cus., on claiming rebate of duty paid on exported goods and availment of......
September 26, 2012 Case Laws Service Tax

Refund claim of service tax paid on terminal handling charges - period of limitation - matter remanded back to allow the benefit - AT
September 26, 2012 Case Laws Service Tax

Commissioner cannot go beyond the provisions applicable at the time of occurrence of offence - AT
September 26, 2012 Case Laws Central Excise

The storage tank has been held to be a component to the main machinery namely, boiler and the benefit is extended to the inputs used in the construction of the storage......
September 26, 2012 Case Laws Central Excise

When a principal manufacturer gets his goods manufactured from a job worker on job work basis and the transaction between them are on principal to principal basis, it is....
September 26, 2012 Case Laws Central Excise

Refund of education cess - export - rebate of duty - amendment is prospective or retrospective – held that amendment is retrospective in nature - refund of education cess allowed - HC
September 26, 2012 Case Laws Central Excise

Mandatory penalty u/s 11AC - if there is no intent to evade payment of duty, no penalty u/s 11AC - HC
September 25, 2012 Notifications Income Tax

Income-tax (12th Amendment) Rules, 2012. - Insertion of Rule 21AB & Form Nos. 10FA & 10FB - Notification
September 25, 2012 Notifications Income Tax

Amendment in Rule 17C of Income Tax Rules, 1962 - Notification
September 25, 2012 Circulars FEMA

Foreign Exchange Management Act, 1999-Import of gold in any form including jewellery made of gold/precious metals or/and studded with diamonds/semi-precious/precious......
September 25, 2012 Circulars FEMA

Know Your Customer (KYC) norms/Anti-Money Laundering (AML) standards/Combating the Financing of Terrorism (CFT) Obligation of Authorised Persons under Prevention of......
September 25, 2012 Notifications Companies Law

Companies (Central Government's) General Rules and Forms (Fifth Amendment) Rules, 2012 - (Form 23AC & 23ACA) - Notification
September 25, 2012 Case Laws Income Tax

Block assessment - no substance in the contention of the revenue that the assessee may require to prove the source of income all over again, even if no incriminating......
September 25, 2012 Case Laws Income Tax

Diversion of income by overriding title - amount paid by the assessee to wife of deceased partner of the firm - deduction allowed - AT
September 25, 2012 Case Laws Income Tax

Whether sale of shops, duplex & bungalow developed on agriculture land by developer under agreement amount to business income under head PGBP or Capital Gain - AO to......
September 25, 2012 Case Laws Income Tax

Deduction u/s 80IA - assembly of sharpeners - there is no merit in the argument of AO that it is a “simple manual process”, which does not qualify for the deduction. - AT
September 25, 2012 Case Laws Income Tax

Rejection of books of account u/s 145 - audit report mentioning fact that there was no requirement for deduction of TDS on hire charges paid which was below the......
September 25, 2012 Case Laws Income Tax

Provisions of sec. 40(a)(ia) are applicable only to the amounts of expenditure which are payable as on 31st March of every year and it cannot be invoked to disallow the.....
September 25, 2012 Case Laws Service Tax

There is no ruling of any Court or Tribunal or any circular of CBEC to the effect that a service provider can pay service tax or VAT at his option. - AT
September 25, 2012 Case Laws Central Excise

Assessable value - correct method to arrive at assessable value for the goods captively used by sister unit in manufacturing of final product is only CAS-4 - AT
September 25, 2012 Case Laws Central Excise

Cenvat Credit on capital goods - stored at administrative office before shifting to manufacturing premises - credit allowed - HC
September 24, 2012 News Indian Laws

CONSOLIDATED FDI POLICY (EFFECTIVE FROM 10-4-2012) updated upto 22-09-2012
September 24, 2012 Case Laws Wealth-tax

Assets were forfeited on 8.6.1979 - forfeiture came to an end only on 24.6.1992 - when the subject assets did not legally belong to the assessee during the period under.....
September 24, 2012 Case Laws Income Tax

The findings that the three demand drafts were by way of accommodation entries of the unaccounted moneys of the assessee does not suffer from any error of law - HC
September 24, 2012 Case Laws Income Tax

Assessee was merely a labour contractor. - not entitled for benefit u/s 32A(2)(b) in respect of investment allowance. - SC
September 24, 2012 Case Laws Income Tax

Accrual of income is matter of fact to be decided separately for each case - The same cannot be stated as an accounting policy - AT
September 24, 2012 Case Laws Income Tax

Additional tax u/s 143(1)(a) - assessee claimed deduction, which were not permissible, and thereby not only tried to reduce the income to Nil, but also to carry forward....
September 24, 2012 Case Laws Income Tax

Receipt of compensation on termination of distributorship agreement is in the nature of revenue receipt - HC
September 24, 2012 Case Laws Income Tax

Weighted deduction u/s 35B - Mere obtaining of a packing credit loan or payment of interest thereon in India cannot be said to entail the performance of any service......

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H: Sale-purchase loss disallowed unreasonably by tax officer, commercial ...

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