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Showing 73651 to 73700 of 77978 Records

1 ....1470 1471 1472 147314741475 1476 1477 1478........ 1560

October 13, 2012 Case Laws Central Excise CGOVT

Fixation of brand rate of drawback – availment of duty exemption was mandatory in terms of Section 5A (1A) of the Central Excise Act, 1944 - application rightly rejected - CGOVT
October 13, 2012 Case Laws Service Tax AT

Assessee is getting the branded alcoholic beverages manufactured from different contract bottling units on contracts basis is Franchisee service and not Management......
October 13, 2012 Case Laws Customs HC

Import of hazardous waste - importers directed to send back the imports to the countries of origin at their own cost and expenditure immediately - importers are granted.....
October 13, 2012 Case Laws Income Tax AT

Reopening of assessment u/s 147 - the claim of the assessee has been accepted treating the amount incurred on wooden shuttering and centering, revenue in nature - AT
October 13, 2012 Case Laws Income Tax AT

Penalty u/s 271(1)(c) - surrender was not voluntary - assessee failed to explain the difference between the assessed income and returned income - penalty confirmed - AT
October 13, 2012 Case Laws Income Tax HC

Conversion of asset into stock-in-trade - no error in applying Section 45(2) and by adopting a notional value for land as on 1.4.1974 for stamp duty for working out......
October 13, 2012 Case Laws Income Tax HC

Loan treated as deemed dividend u/s 2 (22) (e)r.w.s. 56 (2) (i) - A deeming provision can also be subject to rebuttal. In the present case from the finding of fact such.....
October 13, 2012 Case Laws Income Tax AT

Depreciation on P&M claim at lessor rate than eligible – Assessee wrongly claim depreciation at lessor rate in 3CD - As per the provision of sec. 32(1) & 32 (1) (i)......
October 13, 2012 Case Laws Income Tax AT

Penalty levied u/s 271(1)(c) – The penalty, if any, can be levied in the hands of the person to whom the income actually belongs and not to the assessee in whose hands......
October 13, 2012 Case Laws Income Tax AT

Condoned the delay in filing of Appeal with CIT – Delay of 458 days – by taking a pedantic and hyper-technical view of the matter the explanation furnished should not be....
October 13, 2012 Case Laws Income Tax AT

Treatment of building as plant - when it is found as a fact that the building has been so planned and constructed as to serve the assessee’s special technical......
October 13, 2012 Circulars FEMA

Foreign Exchange Management (Deposit) Regulations, 2000-Loans to Non Residents / third parties against security of Non Resident (External) Rupee Accounts [NR (E) RA] /......
October 13, 2012 Circulars FEMA

Uploading of Reports in 'Test Mode' on FINnet Gateway Test Their Ability to Upload the report electronically. Authorised Persons (Indian Agents) are also required to......
October 13, 2012 Circulars FEMA

Uploading of Reports in 'Test Mode' on FINnet Gateway - Circular
October 13, 2012 Notifications Companies Law

Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012 - Notification
October 13, 2012 Case Laws Central Excise HC

Since no appeal was preferred against the order passed by the Tribunal in one case and the same has become final, the Department is not entitled to raise the same point.....
October 12, 2012 Case Laws Service Tax HC

Import of services - SCN dated 21.10.2011 relates to the period 18.4.2006 onwards on the services under Section 65(55b) of the Finance Act, 1994 - against assessee - HC
October 12, 2012 Case Laws Service Tax AT

Cenvat Credit - there is no provision in CENVAT Credit Rules, 2004, for segregation of input services utilized in manufacture or to provide output service. - AT
October 12, 2012 Case Laws Service Tax AT

Erection Commissioning and Installation – - no merit in the argument of the appellants that they were only an intermediary and not doing the work themselves and hence......
October 12, 2012 Case Laws Income Tax HC

Court has right to frame new or additional substantial question of law at the stage of hearing in pursuance to power conferred by the proviso of Sub- Section 4 of Section 260A - HC
October 12, 2012 Case Laws Income Tax HC

Rectification u/s 254(2) by ITAT - The parameters of powers for correction of mistake and for review are separate and distinct. These have to be exercised in accordance.....
October 12, 2012 Case Laws Income Tax HC

Capital gains on transfer of shares - sale versus agreement to sale - selection of assessment year - Tribunal committed error in law in holding that Section 2 (47) (vi).....
October 12, 2012 Case Laws Income Tax HC

Levy of interest under Section 234B, 234C and 220(2) - assessee contested against imposition of interest as 30 days time had not expired - appellant cannot take benefit.....
October 12, 2012 Case Laws Income Tax HC

The Tribunal erred in law in recalling its order on the pretext of rectifying the mistake, and permitting itself to rehear the matter as if it was exercising the power......
October 12, 2012 Case Laws Income Tax AT

Capital Gain in lieu of surrender the right to lift the water from well filled for widening of road. - Sec. 45(1) r.w.s. 48(1) are not applicable - AT
October 12, 2012 Case Laws Income Tax AT

Deposit U/s 269SS – Share application money receive in cash - assessee is under bonafide belief that the amounts could have been accepted by cash. - penalty levied u/s......
October 12, 2012 Case Laws Wealth-tax HC

Receipts are to be treated as Asset as on the valuation date and are not be treated as Incomet - HC
October 12, 2012 Notifications Central Excise

Extension of the notification benefit to DVD ROMs along the lines of CD ROMs under Notification no. 12/2012-Central Excise, dated the 17th March, 2012 - Notification
October 12, 2012 News Indian Laws

Analysis of e-filed returns filed in the current Financial Year reveals that nearly 29,000 taxpayers - Tax payable was in excess of Rs. 50,000, have defaulted on the......
October 12, 2012 News Indian Laws

Migration of PAN lying in Orphan Jurisdiction to the Jurisdictional AOs by Nodal officers appointed under CsIT(CO)
October 12, 2012 Circulars DGFT

Certification of various documents by Cost Accountants under Handbook of Procedure Vol.I and Appendices under Foreign Trade Policy. - Public Notice
October 12, 2012 Circulars DGFT

Introduction of electronic Bank Realization Certificate (e-BRC) system. - Circular
October 11, 2012 Notifications DGFT

Effect of Notification No. 7 (RE – 2012)/2009-2014 dated 23.7.2012 - Incorporated the changes in the descriptions of tariff lines in Chapters 24, 26, 74, 75, 76, 78 and.....
October 11, 2012 Notifications Customs

Corrigendum Notification No. 93/2012 - Customs (N.T.), dated 09/10/2012 - Notification
October 11, 2012 Notifications Customs

Appointment of Common Adjudicating Authority - In The Case of M/s Nitco Ltd., Worli, Mumbai - Notification
October 11, 2012 Notifications Companies Law

Serious Fraud Investigation Officers, MCA, for the purpose of conducting inspection, under section 209A of the Companies Act, 1956 - Notification
October 11, 2012 Notifications DGFT

Amendment in ITC (HS) 2012 Schedule 1 – Import Policy with Customs Tariff Schedule-2012. - Notification
October 11, 2012 Case Laws Central Excise HC

Denial of cenvat credit – except for the goods registers maintained by the transporter, there is no other evidence on record to indicate that the assessee has in fact......
October 11, 2012 Case Laws Income Tax HC

Gifts received from non Resident Indians (NRI) from their Non Resident External accounts - the non genuine gifts to the appellant was undisclosed income and covered by.....
October 11, 2012 Case Laws Income Tax HC

Expenditure incurred by the assessee in the running of his business cannot be disallowed merely on the ground that a part of the expenditure results in some benefit to a....
October 11, 2012 Case Laws Income Tax AT

Non deduction of TDS - purchase of printed material - contract for work and labour or contract for sale - provisions of section 194C are not applicable - AT
October 11, 2012 Case Laws Income Tax HC

Exemption u/s 54 - land development agreement - they are not entitled to claim benefit under section 54. - At the most they are entitled to benefit under Section 54F. - HC
October 11, 2012 Case Laws Income Tax AT

Condonation of delay - when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred - AT
October 11, 2012 Case Laws VAT and Sales Tax HC

Inter state sale - CST - there was no error on the part of the dealer as full sales tax on the transaction being inter state sale had been paid and the element of tax......
October 11, 2012 Case Laws Companies Law SC

Arbitration - Section 16(1)(a) provides that an arbitration clause which forms part of the contract shall be treated as an agreement independent of the other terms of......
October 10, 2012 Case Laws Customs HC

"Deemed exports” cannot and should not be restricted to REP Licenses only if the prime objective is to earn foreign exchange which is also the objective under the......
October 10, 2012 Case Laws Customs HC

Condition of pre-deposit before filing an appeal - Pre-deposit is the rule and waiver is an exception and having regard to the financial ability and undue hardship to be....
October 10, 2012 Case Laws Customs HC

Filing of bill of entry before arrival of ship - rate of duty - Bill of Entry must be is deemed to have been presented on 13-6-2002 and not on 12-6-2002 - HC
October 10, 2012 Case Laws Income Tax HC

Due to non availability of the PAN numbers there was a delay in issuing TDS Certifications in Form No. 16A - no penalty - Tri
October 10, 2012 Case Laws Income Tax HC

Agricultural land - The land being registered in Land Revenue Records as Agricultural land, then there is no basis for holding the said land and as not agricultural land. - HC

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