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1 ....1467 1468 1469 147014711472 1473 1474 1475........ 1560

October 31, 2012 Case Laws Income Tax AT

Overriding provision - Sec. 44 creates a specific exception to the applicability of ss. 28 to 43B. Therefore, the purpose, object and purview of s. 14A has no......
October 30, 2012 Case Laws Service Tax AT

Input service - input services used for obtaining export incentives - Professional and Liaison fees – cenvat credit allowed - AT
October 30, 2012 Case Laws Customs HC

Revenue department cannot claim first charge or priority in recovery over Section 529 A of the Companies Act, DRT Act and the SARFAESI Act - HC
October 30, 2012 Case Laws Central Excise HC

Notification issued under Rule 18 of the Central Excise Rules which prescribes no time limit alone is applicable and Section 11B of Central Excise Act which prescribes 6....
October 30, 2012 News Indian Laws

Capital Gains Accounts Scheme, 1988 as amended and Capital gain on transfer of residential property not to be charged in certain cases u/s 54GB
October 30, 2012 Articles Indian Laws

WHEHTER THE EXPENSES INCURRED FOR THE EDUCATION ABROAD FOR THE SON/DAUGHTER OF A DIRECTOR OF A COMPANY CAN BE TREATED AS BUSINESS EXPENSES - Article
October 30, 2012 Notifications Income Tax

Scientific Research Expenditure - Approved Scientific Research Associations/Institutions - National Institute Of Ocean Technology, Chennai - Notification
October 30, 2012 Notifications Income Tax

Capital Gains Accounts (First Amendment) Scheme, 2012- Amendment in paragraphs 1, 2, 3, 4, 10, 13 and Forms A, C & G - Notification
October 30, 2012 Case Laws Income Tax HC

Exemption u/s 54 - LTCG - assessee has demolished existing residential building before sale - benefit of exemption not available - HC
October 30, 2012 Case Laws Income Tax AT

Penalty u/s 158BFA(2) - merely because the part of the addition has been confirmed by the Tribunal and the assessee has not filed appeal before the Hon’ble High Court......
October 30, 2012 Case Laws Income Tax AT

Section 269SS did not prohibit taking of loan in cash from political party or otherwise. It simply provides mode of taking or accepting certain loans and deposits instead of cash. - AT
October 30, 2012 Case Laws Income Tax AT

Rectification application u/s. 154 rejected - The return is prepared electronically which is converted into an XML file through software - there is every possibility of....
October 30, 2012 Case Laws Income Tax AT

Jurisdiction of AO in framing assessment - The assessee’s address was obtained from the bank records in which the assessee has given address of Delhi and on the same......
October 30, 2012 Case Laws Income Tax HC

Interest u/s 234A, 234B and 234C - non maintenance of proper books of accounts - rejection of claim for waiver of interest cannot be said to be illegal - HC
October 30, 2012 Case Laws Income Tax HC

Revenue or Capital expenditure - Bank guarantee for commission paid for securing timely repayment of the deferred credit facilities for buying machinery for its running.....
October 30, 2012 Case Laws Income Tax AT

Interest on short payment of advance tax – failure on the part of payer to deduct TDS u/s 195(2) - no interest u/s 234B - AT
October 30, 2012 Case Laws Income Tax HC

Profit in Lieu of Salary - the dearness relief is 'profit in lieu of salary' and is included as an amount received by a retired judge u/s 17(3)(ii) and would be taxable as income. - HC
October 30, 2012 Case Laws Income Tax HC

Exemption u/s 54EA - Joint development agreement - sale of flats - The definition of net consideration does not refer that the consideration should be received in cash only. - HC
October 29, 2012 Case Laws Service Tax AT

Business Auxiliary Services - activities of visa facilitation and providing customer care services to the Diplomatic Mission Embassies/Consulates and the Visa applicants....
October 29, 2012 Case Laws Customs HC

Anti dumping duty - The term 'domestic industry', as amended, has not taken away the discretionary power of the Designated Authority - The word 'only' under Rule 2(b)......
October 29, 2012 Case Laws Income Tax HC

There were at the relevant time and even today no thin capitalization rules in force. Consequently, the interest payment on debt capital cannot be disallowed - HC
October 29, 2012 Case Laws Income Tax HC

Disallowance of loss under the head 'income from other sources' - In-genuine transaction - ITAT rejected invitation on the ground that it was not an investigating agency....
October 29, 2012 Case Laws Income Tax HC

Penalty u/s 271(1)(c) - cash payment u/s 40A(3) - The offer made by the assessee was on the basis that it could not give the details of the parties, and in order to buy....
October 29, 2012 Case Laws Income Tax HC

Penalty u/s 271-B - failure to get accounts audited - Under Section 271B there is discretion with the income tax authorities to award penalty and this discretion has to.....
October 29, 2012 Case Laws Income Tax AT

Transfer Pricing additions by DRP/TPO - order reveals that DRP has not applied its mind - It simply opinied that the Draft Assessment order proposed by the Assessing......
October 29, 2012 Case Laws Income Tax HC

Deduction u/s.80-IB(10) of the Act - Not every condition of the statute can be seen as mandatory. - If substantial compliance thereof is established on record, the......
October 29, 2012 Case Laws Income Tax HC

Reopening of assessment - Completion of the assessment proceedings under Section 143(3) read with 147 without issue of notice under Section 143(2) was bad in law. - HC
October 28, 2012 Case Laws Customs AT

EPCG Scheme - as the catalysts are separately mentioned in addition to consumables in the EPCG scheme for existing plant and also separately mentioned in the definition.....
October 28, 2012 Case Laws Customs AT

Penalty under Section 114(i) of the Customs Act - non-mention of Section 113 in the show-cause notice would not per se invalidate the penalty imposed under Section 114......
October 28, 2012 Case Laws Income Tax AT

Transfer Pricing – Arm Length Price – selection of comparables - assessee is not estopped from pointing out a mistake in the assessment. - AT
October 28, 2012 Case Laws Income Tax AT

Difference in stock submitted to bank and income tax department -addition based on stock statement submitted to Bank is not sustainable - AT
October 28, 2012 Case Laws Income Tax AT

Franchisee fees - satellite schools which are running under the name and logo of Delhi Public School - not liable to tax and additions deleted following principle of consistency - AT
October 28, 2012 Case Laws Income Tax AT

Payment to MCD towards registration, conversion and parking charges - revenue v/s capital - harges paid by the assessee to MCD, could not be allowed in view of......
October 28, 2012 Case Laws Income Tax AT

Unexplained jewellery found in the lockers - no seizeure of gold jewellery, if it is found to the extent of 500 grams and claimed to be of a married lady. - AT
October 28, 2012 Case Laws Income Tax AT

Compensation for delay in handing over the possession of the property - holding charges - held as capital receipt in nature - AT
October 28, 2012 Case Laws Income Tax AT

Penalty paid to NSE for trading violation - not in the nature of violation of law and hence cannot be termed as penalty. - deduction allowed - AT
October 28, 2012 Case Laws Income Tax AT

Under Section 132(4) unless the authorized officer puts a specific question with regard to the manner in which income has been derived, it is not expected from the......
October 28, 2012 Case Laws Income Tax AT

Tender Fees Expenses - Revenue v/s Capital - It was incurred in connection with the integral part of profit earning process and not for acquisition of any asset- held as....
October 27, 2012 Circulars DGFT

Amendment in SION A-1578 - Printed Cards - Public Notice
October 26, 2012 News Indian Laws

Final Report of the Committee constituted for formulating Accounting Standards for the purposes of notification under section 145(2) of the Income-tax Act, 1961.
October 26, 2012 News Indian Laws

Quarterly Report on Debt Management for the Quarter July-September 2012 Released
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 AT

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 AT

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 AT

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 AT

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 SC

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 HC

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......

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