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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 AT

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 AT

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 AT

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 AT

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

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 AT

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 AT

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 CGOVT

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 AT

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 AT

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

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 AT

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 HC

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 HC

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 HC

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 AT

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 HC

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 HC

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 HC

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 SC

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 AT

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 HC

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 HC

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

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......
September 24, 2012 Case Laws Income Tax AT

Deduction u/s. 80IB(11A) - assessee is simply handling and transporting the food grains and storing at the godowns of the FCI - no deduction - AT
September 24, 2012 Case Laws Income Tax HC

Block assessment - it was not clear as to what nature of the seized diaries were examined by the AO and how he satisfied himself that these diaries belong to the......
September 24, 2012 Case Laws Income Tax HC

There is no provisions in the Income Tax Act, 1961 which makes it mandatory for a person for maintaining the books of accounts at his residence or at his business premises - HC
September 24, 2012 Case Laws Income Tax AT

Addition on account of Same opening & closing balances of creditors in a FY - opening balances have been duly explained by the assessee. - no addition - AT
September 24, 2012 Case Laws Income Tax AT

Addition on account of difference in stock found during survey u/s 132 - As the discrepancy could not be reconciled and satisfactorily explained by assessee, addition upheld - AT
September 24, 2012 Case Laws Income Tax HC

An appeal against an order passed by an officer of the rank of Commissioner Income Tax under Section 271FA is maintainable before the Commissioner Appeals. - HC
September 24, 2012 Case Laws Income Tax HC

Non deduction of TDS on freight charges - as the assessee had not produced any material to establish the contention of the assessee, but from making a bald assertion,......
September 24, 2012 Case Laws Income Tax HC

As the income on account of the upfront appraisal fees was business income and as the respondents did not have a permanent establishment in India, the same could not be.....
September 24, 2012 Case Laws Indian Laws SC

The establishment of Permanent Lok Adalats and conferring them jurisdiction upto a specific pecuniary limit in respect of one or more public utility services as defined.....
September 24, 2012 Case Laws Customs HC

Purchase of goods under auction - recovery of customs duty from the purchaser is not valid since it was neither purchased from a bonded warehouse or nor been imported by....
September 24, 2012 Case Laws Central Excise AT

Return of rejected goods - credit taken on the basis own invoice - the assessee would not have any document issued by others but can take credit only on the basis of......
September 24, 2012 Case Laws Central Excise AT

In respect of the goods manufactured during the period when the appellant was not registered, credit can be taken subsequently also. - AT

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