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1 ....1460 1461 1462 146314641465 1466 1467 1468........ 1560

December 21, 2012 Notifications Customs

Seeks to levy Safeguard Duty on Import of Carbon Black From China - Notification
December 21, 2012 Case Laws Income Tax AT

Deduction u/s 80IA - whether the assessee is entitled to deduction u/s 80IA of the Act on the net interest income on employees loans & advances, interest on margin money....
December 21, 2012 Case Laws Income Tax HC

Disallowance u/s 43-B - amounts deposited in (PLA) - For the purpose of claiming benefit of deduction of the sum paid against the liability of tax, duty, cess, fee,......
December 21, 2012 Articles Indian Laws

ALLOWABILITY OF PRIOR PERIOD EXPENSES - Article
December 20, 2012 Case Laws Income Tax AT

TDS u/s 194A - payment of interest by the partner to the partnership firm - the position of legal relationship as prevailing under the Partnership Act should not be......
December 20, 2012 Case Laws Income Tax AT

There is a clear distinction between the NOSTRO interest earned/paid by the assessee from/to its own Head office/overseas branches and NOSTRO interest paid/earned......
December 20, 2012 Case Laws Income Tax AT

Violation of sec. 13(1)(c) - As the assessee has failed to prove that application of fund by the trust was for charitable purpose appeal of revenue allowed. - AT
December 20, 2012 Case Laws Income Tax AT

The expression “any expenditure” used in section 37 is to cover both “expenses incurred”as well as an amount,which is really a “loss”,even though such amount has not......
December 20, 2012 Case Laws Income Tax AT

Penalty u/s 271AAA - the assessee could not be denied the immunity u/s 271AAA(2) only because entire tax, along with interest, was not paid before filing of income tax.....
December 20, 2012 Circulars Companies Law

Filling of Balance Sheet and Profit and Loss Account in extensible Business Reporting Language (XBRL) mode for the financial year commencing on or after 01.04.2011-......
December 20, 2012 Circulars FEMA

Exim Bank's Line of Credit of USD 16.88 million to the Government of the Republic of Gambia - Circular
December 20, 2012 Circulars Income Tax

Instructions - E-Payment of Tribunal Fees the respective Challans are to be counter signed by the concerned bank manager or attested by the authorized Representatives or....
December 20, 2012 Circulars VAT and Sales Tax

Clarification regarding payment of tax on monthly basis by Quarterly Dealers whose tax liability exceeds one lakh rupees. - Circular
December 20, 2012 Notifications Customs

Amend in notification No 10/2008 – Customs, dated 15th January 2008, so as to further deepen the tariff concessions in respect of goods imported from Singapore under......
December 20, 2012 Notifications Income Tax

Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory' - Notification
December 19, 2012 Case Laws Central Excise AT

Manufacture - Service Tax - where an activity amounts to manufacture assessee can not escape from excise liability on the ground of payment of service tax under the......
December 19, 2012 Case Laws Service Tax AT

Cargo Handling Service – Demand of Service Tax - any services provided within the factory premises would not come under the definition of Cargo Handling Services. - AT
December 19, 2012 Case Laws Service Tax AT

Cenvat credit - Final rejection of centralized registration cannot be held to be a justifiable reason for denial of the credit. - AT
December 19, 2012 Case Laws Income Tax HC

Reassessment - The statute having thus fixed the assessment year in which the entire past accumulated income falls to be taxed, it is impermissible in law for the......
December 19, 2012 Case Laws Income Tax AT

Mere inclusion of land in the special zone without any infrastructure development thereupon or without establishing and proving that the land was put into use for......
December 19, 2012 Case Laws Income Tax HC

Principle of netting or set off - The delay in payment of the sale proceeds and the delay in repayment of the borrowing are both intertwined; one gives rise to interest.....
December 19, 2012 Case Laws Income Tax HC

Exemption u/s 54EC - sale of depreciable assets - the benefit of Section 54E will be available to the assessee irrespective of the fact that the computation of capital......
December 19, 2012 Case Laws Income Tax AT

Concept of mutuality - mere deduction of tax at source by person making the payment in our humble understanding, cannot lead to the conclusion that receipt was taxable in nature - AT
December 19, 2012 Case Laws Income Tax HC

Deduction u/s 80IC - interest awarded in an arbitration proceeding for delayed payments under a contract was to be recorded as business income and could not be treated......
December 18, 2012 Notifications SEZ

Set up a Multi-product Special Economic Zone at Dimapur in the State of Nagaland; - Notification
December 18, 2012 Circulars DGFT

Amendments in Appendix 5 of the Handbook of Procedures (Vol.I) - Public Notice
December 18, 2012 Circulars DGFT

Enlistment of agencies authorized to issue Certificate of Origin – Non-Preferential. - Public Notice
December 18, 2012 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - merely stating in the object clause that the business of the assessee company was money lending cannot be held that the case of assessee.....
December 18, 2012 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(a) - perquisite u/s 2(24)(iv) - CIT(A) is not justified to hold that it is perquisite benefit given by HPPL to its shareholder and not the......
December 18, 2012 Case Laws Income Tax AT

Loss from derivatives transactions is to be allowed to be set off against the profit arising out of delivery based transactions as both are speculative/deemed......
December 18, 2012 Case Laws Income Tax AT

Deemed dividend u/s 2(22)(e) - Assessee has only given a colour to the transactions so as to characterise the same as in the nature of trade advance. Therefore......
December 18, 2012 Case Laws Income Tax AT

Re opening of assessment - rules of Department requiring a compulsory scrutiny of such cases, cannot in any way be deemed as a reason to believe that there was......
December 17, 2012 Circulars VAT and Sales Tax

Regarding Taxability of Set Top Boxes (STBs). - Circular
December 17, 2012 Notifications Customs

Seeks to Amend notification No.82/2008-Cus,dated 27.06.2008. - Notification
December 17, 2012 Notifications Customs

Rescinds Notification No.41/2011-Cus. dated. 23rd May, 2011 - Notification
December 17, 2012 Notifications Customs

Seeks to levy Anti-dumping duty on imports of Sodium Hydrosulphite, originating in, or exported from People’s Republic of China, for a further period of five years - Notification
December 17, 2012 Notifications Customs

Modify final anti-dumping duty on imports of Cable Ties, originating in, or exported from the People’s Republic of China and Taiwan and imported into India, imposed vide....
December 15, 2012 Case Laws Service Tax AT

Banking and other Financial services - Appellants contention that being a bank run by co-operative society, they would not be liable to pay Service Tax is not tenable - AT
December 15, 2012 Case Laws Customs AT

Review of order of anti-dumping duty - statute does not provide any remedy by way of review. - Tribunal cannot exercise review powers and only rectification of mistake......
December 15, 2012 Case Laws Companies Law HC

A mistake by a clerk or an accountant, which may be considered or allowed or overlooked as inadvertent error, cannot be overlooked lightly or casually if committed by a.....
December 15, 2012 Case Laws Income Tax HC

Taxability of interest on FD received from bank - concept of mutuality -the income cannot be said to have been derived from any activity based on principle of mutuality - HC
December 15, 2012 Case Laws Income Tax HC

Exemption under section 10(23C)(iiiad) - educational purpsoe - If the existence of the assessee was not for the purposes of profit, but solely for educational purpose,.....
December 15, 2012 Case Laws Income Tax AT

Conversion of partnership firm into company versus dissolution of firm - Going concern - there was no cessation of business and therefore the closing stock had to be......
December 15, 2012 Case Laws Income Tax HC

Recovery of dues from director of the company u/s 179 - piercing corporate veil - Matter remanded back to Assistant Commissioner on the ground of violation of principles....
December 15, 2012 Case Laws Income Tax HC

Deduction u/s 80P(2)(a)(i) - Co-operative Bank - The question as to whether the business is derived from or attributable to SLR or non-SLR funds would not make any......
December 15, 2012 Case Laws Income Tax HC

Industrial company / undertaking - Additional tax u/s 104 - Assessee was not engaged in any manufacturing or/and processing activity and hence was not eligible to claim.....
December 15, 2012 Case Laws Income Tax AT

Minimum Alternate Tax (MAT) on SEZ units - Authorities below were not justified to include the book profit in respect of SEZ unit at Mumbai of the assessee while......
December 15, 2012 Case Laws Income Tax AT

Addition on account of anonymous donation u/s 115BBC - Assessee is a charitable trust in maintaining gaushalas and veterinary hospital for treatment of wounded and sick.....
December 15, 2012 Case Laws Income Tax AT

Whether rebate u/s 88E for STT paid has been allowed from tax payable under MAT u/s 115 JB - when the total income is assessed and the tax chargeable is computed, it is.....
December 14, 2012 Case Laws Central Excise AT

Assessable value - Place of removal – delivery of Petroleum products - company owned company outlets (hereinafter referred as COCOs) - there is no justification to......

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