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Showing 73701 to 73750 of 77978 Records

1 ....1471 1472 1473 147414751476 1477 1478 1479........ 1560

October 10, 2012 Case Laws Income Tax HC

Tax borne and paid by the employer has to be excluded while computing the perquisite of "rent free accommodation" - HC
October 10, 2012 Case Laws Income Tax AT

TDS - Article 26(3) of Indo-US DTAA seeks to provide against discrimination and says that deduction should be allowed on the same condition as if the payment is made to a resident. - AT
October 10, 2012 Case Laws VAT and Sales Tax HC

A contract for processing exposed photographic film rolls and negatives is not a works contract - HC
October 10, 2012 Case Laws Companies Law SC

Provisions of Sick Industrial Companies (Special Provisions) Act, 1985 shall have precedence and overriding effect over the provisions of Transfer of Property Act, 1882. - SC
October 10, 2012 Case Laws Companies Law SC

Dishonour of a cheque - prosecution based upon second or successive dishonour of the cheque is also permissible so long as the same satisfies the requirements stipulated....
October 9, 2012 Notifications Customs

Anti-dumping duty on imports of new/unused pneumatic non radial bias tyres, tubes and flaps with or without tubes or flap of rubber, having nominal rim dia code above.....
October 9, 2012 Circulars VAT and Sales Tax

Review of Assessment of the dealers on the basis of 2A and 2B data mismatch for the Tax period First Quarter 2012-13. - Circular
October 9, 2012 Circulars VAT and Sales Tax

Department of Trade & Taxes shall henceforth issue Central Declaration Forms or Certificates to the dealers only on every Wednesday and Friday. And Central Declaration......
October 9, 2012 Circulars VAT and Sales Tax

Waiver of Security for registration under DVAT Act, 2004. - Order-Instruction
October 9, 2012 Case Laws Central Excise AT

The value of the goods cleared under brand name of MUL on payment of duty can not be included for the purpose of computation of turnover under SSI exemption benefit. - AT
October 9, 2012 Case Laws Central Excise CGOVT

Rejection of refund claim - no confirmation of duty payment from the jurisdictional Central Excise range Superintendent in the form of duty payment certification in......
October 9, 2012 Case Laws Central Excise CGOVT

Any amount paid in excess of duty liability on ones own volition cannot be treated as duty, but it has to be treated simply a voluntary deposit - CGOVT
October 9, 2012 Case Laws Central Excise HC

Rebate – jurisdiction of Tribunal – exclusion of the jurisdiction of the appellate Tribunal is expressly stated in the Statute - Tribunal was in error in entertaining......
October 9, 2012 Case Laws Service Tax AT

Hiring of buses for children of the employees for transportation to the schools and tuition is not an Input Service and Cenvat Credit cannot be taken on this activity - AT
October 9, 2012 Case Laws Income Tax AT

Expenditure on 20-Point Programmes for the welfare of the oppressed classes of Society, - Just because the expenses are voluntary in nature and are not forced on the......
October 9, 2012 Case Laws Income Tax AT

Levy of Penalty u/s 271G - When the penalty provision is very severe, it should be applied with great caution and only if circumstances sufficiently justify invoking the....
October 9, 2012 Case Laws Income Tax HC

Exemption under the head Income from House Property - lack of amenities - the property was not a house and the assessee was not entitled to the benefit under Section 54.....
October 9, 2012 Case Laws Income Tax AT

Fees for Technical Services - The receipts are liable to tax @10% as Fees is received in connection with PE and Place of Profession in India as against 25% claimed by revenue. - AT
October 9, 2012 Case Laws Income Tax AT

Deduction u/s 37(1) - Misuse charges were also paid for illegally using the space for a period of time till the infraction was noticed by the DDA and it ordered the......
October 9, 2012 Case Laws Income Tax HC

Deduction under section 80I / 080IB - allocation of expenses - expansion of existing unit or setting of new identifiable unit - ITAT has correctly found the facts and......
October 8, 2012 Case Laws Central Excise AT

Clandestine removal - admission of shortages without there being any admission of clandestine removal, cannot be considered to be conclusive evidence to establish the......
October 8, 2012 Case Laws Central Excise AT

Deemed manufacture - Appellants are clearing chemicals in the same packing without disturbing the original packing - same does not amount to manufacture as per the......
October 8, 2012 Case Laws Central Excise HC

Claim of Cenvat credit on capital goods - Rule 4 of the Cenvat Credit Rules cannot come to the rescue of the petitioner, as the process in question itself does not......
October 8, 2012 Case Laws Service Tax AT

Cenvat Credit - there is no requirement to apply for the registration when premises was under construction and when no service was being provided - There is no......
October 8, 2012 Case Laws Service Tax AT

Service Tax Liability on coaching centers- sale of text books,conducting of mock test series and coaching classes was not an independent activity - prima facie against assessee - AT
October 8, 2012 Case Laws Customs AT

Conversion of shipping bill from duty drawback scheme to advance licence scheme denied -conversion allowed on submission of proof of refund of duty drawback - AT
October 8, 2012 Case Laws Customs AT

Requested for amendment in the Bills of Entry - Amendment has to be allowed when a request is based on documentary evidence, which was in existence at the time of......
October 8, 2012 Case Laws Income Tax HC

Depreciation on motor cars purchased and used in Iraq - the second proviso to Section 32(1)(ii) was not to deny depreciation on foreign cars used in foreign countries......
October 8, 2012 Case Laws Income Tax HC

Delay in fixation of special audit fee - CIT directed to conduct an inquiry and fix responsibility of the person or persons who was/were responsible for the delay and......
October 8, 2012 Case Laws Income Tax HC

Non-compete fee paid to Sri.U.Mohan Rao - revenue expenditure v/s capital expenditure - the payment was in respect of the performing of the business of the assessee -......
October 8, 2012 Case Laws VAT and Sales Tax HC

Inter state sale or Intra state sale - Central Sales Tax Act, 1956? - requirement of agreement versus movement of goods - Sale in the court of import - An important decision - HC
October 8, 2012 Case Laws Companies Law HC

Scheme of Amalgamation - directed to hold separate meetings of the Un-Secured Creditors of the Transferor Company and Secured Creditors and Un-Secured Creditors of the.....
October 8, 2012 Notifications VAT and Sales Tax

Amendment in Sixth Schedule of the Act for grant of facility to the Embassy of Republic of Gabon. - Notification
October 8, 2012 Notifications Customs

Imports of Carbon Black (for rubber application) into India from the People's Republic of China - Notification
October 5, 2012 Circulars Customs

All Industry Rates of Duty Drawback 2012-13 - Reg. - Circular
October 5, 2012 Notifications Companies Law

Companies (Issue of Indian Depository Receipts) Amendment Rules, 2012 - In Rule 10 - Procedure for transfer and redemption regarding. - Notification
October 5, 2012 Notifications Customs

Regarding Anti-dumping duty on Cold Rolled Flat Products of Stainless Steel (400 Series) having width below 600 mm originating in, or exported from, European Union,......
October 5, 2012 Notifications Customs

Determines the rates of drawback in supersession of the Notification No. 68/2011-Customs (N.T.), dated 22nd September, 2011 - Notification
October 5, 2012 Case Laws Income Tax AT

Non-deduction of TDS u/s 194A - There is no discretion with the CIT(A) to extend the time of filing of form No. 15G/15H beyond the last date of accounting year. - AT
October 5, 2012 Case Laws Income Tax AT

Whether deduction under sec. 80C is claimed for renovation of house - held no - AT
October 5, 2012 Case Laws Income Tax AT

The value of closing stock written off cannot be treated as unascertained liability. - AT
October 5, 2012 Case Laws Companies Law HC

Strike off the name of the company from the register of ROC - a company can only be defunct, if it does not reply to the notice or says in reply that it does not carry......
October 4, 2012 Notifications Customs

Rate of exchange of conversion of each of the foreign currency with effect from 05th October, 2012 - Notification
October 4, 2012 Circulars FEMA

Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR - Circular
October 4, 2012 Case Laws Service Tax AT

Cenvat credit - duty paying documents - input services - whether the document certificate issued by the bank is the valid document for availment of Cenvat credit - Held yes - AT
October 4, 2012 Case Laws Central Excise CGOVT

Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT
October 4, 2012 Case Laws Service Tax AT

Any activity or service like erection, commissioning and installation of meters as also technical testing and analysis can easily be termed as the service relating to......
October 4, 2012 Case Laws Service Tax AT

Condonation of delay – appellant submitted that order was kept in an irrelevant file without any note as to the date of receipt of the order - delay condoned - AT
October 4, 2012 Case Laws Customs HC

Denial of drawback - Exporters of goods purchased from the market were to be treated as having availed Modvat facility. - Thus the exports had been finalized and duty......
October 4, 2012 Case Laws Customs HC

Tribunal has the jurisdiction to reduce the redemption fine if he thinks it is just and proper - HC

1 ....1471 1472 1473 147414751476 1477 1478 1479........ 1560

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