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Showing 74701 to 74750 of 77978 Records

1 ....1491 1492 1493 149414951496 1497 1498 1499........ 1560

August 9, 2012 Case Laws Income Tax AT

It is not possible to presume that the undivided family property becomes the property of the firm for the reason that some of the legal heirs have used the property to......
August 9, 2012 Case Laws Income Tax AT

Assessee has withdrawn its claim of deduction under Section 80IB, which was accompanied by revised return – assessee again claimed deduction - deduction allowed - AT
August 8, 2012 Case Laws Customs HC

Frivolous review petition - Interest and cost to be recovered from the commissioner of customs in the review petition and all officers responsible.- HC
August 8, 2012 Case Laws Customs HC

Benefit of Duty Free Import Authorization (DFAI) - if the cenvat credit availed on inputs is reversed before it is utilised, the benefits cannot be denied while......
August 8, 2012 Case Laws FEMA HC

Imposing a penalty - violation of provision of Section 9(1)(f)(i) of FEMA - charges levelled against the appellant to the effect that he had aided and abetted the main......
August 8, 2012 Case Laws Income Tax AT

Remission of deferred sales tax liability - deferred sales tax liability will not be chargeable to tax as business income of the assessee - AT
August 8, 2012 Case Laws Income Tax HC

Tax the salary of the assessee earned outside India - Reliance on the provisions of Article 15 of India Japan DTAA holding that the provisions of DTAA override the......
August 8, 2012 Case Laws Income Tax HC

Treatment to tax paid on the facility of rent free accommodation by the employer - taxable or exempt? - HC
August 8, 2012 Case Laws Income Tax HC

Addition u/s 68 - unexplained amounts received towards Share Capital money - entry operators - HC
August 8, 2012 Case Laws Income Tax AT

Fees paid to portfolio manager of Asset Management Company - should be allowable in computing income whether under the head “Business” or under the head “Capital gains"? - AT
August 8, 2012 Case Laws Income Tax AT

Revised return - original return of income was filed within time - Revised return is a loss return which should have been filed within the time specified u/s 139(3) of.....
August 8, 2012 Case Laws Income Tax AT

Undisclosed income - entry in the seized material wherein "P-money" was written - Assessing Officer is of the view that "P-money" stands for pocket money and treated it....
August 8, 2012 Notifications Service Tax

Slaughtering of any animals is now exempted from service tax - earlier only the slaughtering of bovine was exempt - see amended notification
August 8, 2012 Notifications Service Tax

Service provided by a director to Company - reverse charge system is applicable
August 8, 2012 Notifications Service Tax

Amends Notification No. 25/2012-Service Tax - Mega exemption notification. - Notification
August 8, 2012 Notifications Service Tax

Security services also brought within reverse charge system - see amended notification
August 8, 2012 Notifications Service Tax

Service Tax (Third Amendment) Rules, 2012. - Notification
August 7, 2012 Circulars Customs

24x7 Customs clearance operations – regarding. - Circular
August 7, 2012 Circulars Companies Law

Company Law Settlement Scheme, (Jammu & Kashmir) 2012. - Circular
August 7, 2012 Notifications Customs

Seeks to extend the validity of Notification no. 89/2007-Customs dated 25th July, 2007 by one more year, i.e, upto and inclusive of 24th July, 2013 pending the outcome......
August 7, 2012 Articles Indian Laws

Eligibility of Cenvat Credit on Advances paid towards taxable service - Article
August 7, 2012 Case Laws Central Excise AT

Refund - it is not shown that clearance of the goods was made on provisional basis. Once this is so, reduction of price at a later date could not be made foundation for.....
August 7, 2012 Case Laws Central Excise AT

Cenvat credit - electricity used outside the factory of production as well as in respect of peripheral area in the factory - demand on the ground that the appellant is......
August 7, 2012 Case Laws Service Tax AT

Extended period of limitation – input service – denial of Cenvat credit - the term 'Used' cannot cover the definition of input service, it would be purely a question of....
August 7, 2012 Case Laws Customs AT

Import of computer cases - mere mounting of the USB port and audio port on a PCB does not make the PCB a Populated PCB - AT
August 7, 2012 Case Laws Income Tax HC

Power of tribunal to stay - while exercising its appellate powers ITAT has also the power to ensure that the fruits of success are not rendered futile or nugatory and......
August 7, 2012 Case Laws Income Tax AAR

Sale by a Mauritian company of the shares held by it in an Indian company to a Cyprus company - the transactions which give rise to capital gains, can be taxed only in.....
August 7, 2012 Case Laws Income Tax AAR

DTAA between India and Austria - subcontract - PE - That person can at best be said to render technical services or services 'in connection with' the mining activity......
August 7, 2012 Case Laws Income Tax HC

Interest paid on income-tax refund - though not conscious choice or voluntarily, the amount received towards statutory interest has to be subject to tax under the head.....
August 7, 2012 Case Laws Income Tax HC

The scope and ambit of section 69B and 69C are altogether different. - If the contention of the Revenue is accepted and the expression is given a wider meaning as sought....
August 7, 2012 Case Laws Income Tax HC

Difference between the cost of construction as disclosed by assessee and as estimated by the District Valuation Office - no addition could be made without rejecting......
August 7, 2012 Case Laws Income Tax HC

Remission or cessation of liability - The expression “include” is significant as Parliament did not use the expression “means”. Necessarily, even omission to pay, over a....
August 7, 2012 Case Laws Income Tax HC

Speed post versus Registered post - Speed Post has all the principal attributes of registered post - HC
August 6, 2012 Case Laws Central Excise AT

Cenvat credit on capital goods – part credit was availed in 1st year - subsequently finished goods exempted - balance credit in subsequent years - right accrued is not......
August 6, 2012 Case Laws Service Tax HC

Levy of service tax - renting of immovable property – within the legislative competence of the Parliament and it does not fall within the legislative competence of the......
August 6, 2012 Case Laws Income Tax AT

Denial of claim of deduction of partnership remuneration and interest - the status of appellant has to be taken as AOP - no genuine partnership firm was in existence - AT
August 6, 2012 Case Laws Income Tax AT

Addition made on account of liquor trade - it was only on the basis of noting in a rough ledger that the Assessing Officer has jumped to the conclusion that the assessee....
August 6, 2012 Case Laws Income Tax AT

Addition on account of non-deduction of TDS - the argument of the Revenue that s. 40(a)(ia) would become otiose in cash system of accounting, was without any basis. - AT
August 6, 2012 Case Laws Income Tax AT

Denial of claim of deduction u/s 80P - The primary object as well as activities of assesse are not confined to agricultural purposes but other purposes also - against assessee. - AT
August 6, 2012 Case Laws Income Tax AT

Addition u/s 40(a)(ia) for non-deduction of tax at source from the payments made to truck owners u/s 194C - sub-letting of work to other truck owners - addition deleted - AT
August 6, 2012 Case Laws Income Tax AT

Depreciation on non-compete fee - treating the same as intangible asset u/s 32(1)(ii) – claim of depreciation allowed - AT
August 6, 2012 Case Laws Income Tax AT

Long term capital gains - Simply because assessee preferred to sell his business along with tangible assets would not mean that the agreement would become that of an......
August 6, 2012 Case Laws Income Tax AT

In the absence of any definition of 'copyright' in the Income Tax Act or DTAA with the respective Countries, in view of clause 3 of the DTAA, reference is to be made to.....
August 5, 2012 Case Laws Income Tax SC

It cannot be hold that an advance ruling of the Authority can only be challenged under Article 136 of the Constitution before this Court and not under Articles 226......
August 5, 2012 Case Laws Income Tax HC

Even if the income from other sources is included in the profit and loss accounts to ascertain the net profit qua book-profit for computation of the remuneration of the.....
August 5, 2012 Case Laws Income Tax HC

Excessive claim of deduction of partners’ remuneration - for the purpose of Section 40(b)(v) read with Explanation there cannot be separate method of accounting for......
August 4, 2012 Circulars Companies Law

Filling of Balance Sheet and Profit and Loss Account by Companies in Non-XBRL for Accounting year commencing on or after 01.04.2011. - Circular
August 4, 2012 Circulars Companies Law

Imposing fees on certain e-forms filed with ROC, RD or MCA(HQ) under MCA-21 where at present no fee in prescribed. - Circular
August 4, 2012 Circulars Income Tax

Inadmissibility of expenses incurred in providing freebees to Medical Practitioner by pharmaceutical and allied health sector Industry - Circular
August 4, 2012 Case Laws Central Excise AT

Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not......

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