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Showing 74751 to 74800 of 77978 Records

1 ....1492 1493 1494 149514961497 1498 1499 1500........ 1560

August 4, 2012 Case Laws Central Excise AT

Condonation of delay in filing appeal – Applicant could not tell the date when their Advocate fell sick, nor any documentary evidence has been produced in support of......
August 4, 2012 Case Laws Service Tax AT

Inclusion of CMC charges to the assessable value of the CHA service – CMC charges are to be included in the assessable value of the taxable service provided by the appellants. - AT
August 4, 2012 Case Laws Service Tax AT

Application for modification of the stay order - As the order passed by the Tribunal is merged with the order passed by the Hon'ble High Court, hence the Tribunal has......
August 4, 2012 Case Laws Customs HC

Import of explosive - Inspection and Certification agency - General Procedure for Licensing of Restricted Goods - HC
August 4, 2012 Case Laws Income Tax HC

Warrant issued in joint name - if an authorization has been issued under Section 132 or requisition under Section 132A in the name of more than one person, the......
August 4, 2012 Case Laws Income Tax AT

Sales promotion expenses - expenditure with respect to the gold chains being distributed - expenditure allowed - AT
August 4, 2012 Case Laws Income Tax AT

Addition of gift & loan u/s 68 - if A.O. has not issued summons to the donors/cash creditors or commission to ITO, Bhiwani, for further verification of the fact the......
August 4, 2012 Case Laws Income Tax AAR

Formation of Association of persons (AOP) - The internal division of responsibility by the consortium members and the recognition thereof cannot dislodge the legal......
August 4, 2012 Case Laws Income Tax HC

Mischief of 'royalty' u/s 9(1) - payment made for transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' - HC
August 4, 2012 Case Laws Income Tax AT

Capital gains - The portion of land had come to appellant’s share due to inheritance. - fair market value of immovable property as on 01.04.1981 accepted - AT
August 4, 2012 Case Laws Income Tax AT

Donation versus business expenditure u/s 37(1) - Contribution to the welfare fund as a precondition for the grant of export permits - business expediency - assessee’s......
August 4, 2012 Case Laws Income Tax AT

Revenue or Capital expenditure - Nature of loss in the hands of the payee would be of little consequence in determining the nature of the expenditure in the hands of the....
August 4, 2012 Case Laws Income Tax AT

Deduction u/s 80IB(10) - housing project - whether ownership of land is necessary - computation of eligible land - AT
August 4, 2012 Case Laws Income Tax AT

Transfer pricing - Computation of arm's length price – TPO need not inform the assessee about the process used by him for issuing the notices u/s 133(6) of the Act nor......
August 3, 2012 Circulars FEMA

Review of the Foreign Direct Investment policy - permitting investments from Pakistan. - FDI GUIDELINES
August 3, 2012 Circulars Income Tax

Relaxation from compulsory e-filing of return of income for assessment year 2012-13 - for representative assessees of non-residents and in the case of private......
August 3, 2012 Circulars Companies Law

Investor Education and protection Fund(uploading of information regarding unpaid and unclaimed amount lying with companies) Rules 2012 - Circular
August 3, 2012 Notifications DGFT

Ban on export of edible oil in branded consumer packs. - Notification
August 3, 2012 Case Laws Income Tax AT

Transactions in derivatives - loss suffered by the assessee during derivative trading should be allowed as short term capital loss and the same can be set off against......
August 3, 2012 Case Laws Income Tax AT

Suppression of profit of bogus purchases - held that:- when the sales have been accepted, there is no question of disputing the purchases because no sales could be made.....
August 3, 2012 Case Laws Income Tax AT

Deduction u/s 37(1) - Payment of compounding fee in lieu of an offence - whether or not penal in nature - After analyzing and referring various case laws matter......
August 3, 2012 Case Laws Income Tax AT

When no scrutiny assessment could have been completed in this case, AO is perfectly justified to invoke reassessment proceeding by issuance of notice under section 148 of the Act. - AT
August 3, 2012 Case Laws Companies Law HC

When the Official Liquidator cannot proceed with the winding up of the Company for want of funds or for any other reason, the Court can make an order dissolving the Company - HC
August 2, 2012 Case Laws Service Tax AT

Services provided was to arrange finance - it is settled that the appellant's activities shall fall within the category of BAS - AT
August 2, 2012 Case Laws Service Tax AT

Cenvat credit – Input service - Service Tax credit in respect of input service attributable to trading activities is not available. - AT
August 2, 2012 Case Laws Customs AT

According to CBEC Circular No. 49/2000-Cus dated 22.5.2000 that EOU trading units were allowed to supply the goods to other EOU/STP units against valid advance license......
August 2, 2012 Case Laws Customs AT

Imported vehicle has been confiscated for violation of licence on the ground that vehicle is Left Hand Drive and is not permissible under the explanatory note to Chapter....
August 2, 2012 Case Laws Income Tax AT

Justification of CIT(A) assuming jurisdiction u/s.264 - No infirmity into the order passed by CIT as is evident from the records that AO has not applied his mind whether....
August 2, 2012 Case Laws Income Tax AT

Addition in respect of gifts of immovable properties - assessee submitted that mistake of the accountant as journal entries were wrongly made to the credit side of the......
August 2, 2012 Case Laws Income Tax AT

Allocation of expenses between the DTA and EOU unit - expenses are to be charged to the EOU also in order to compute the benefit u/s 10B - Re assessment made u/s 147 r.w.s. 143(3) - AT
August 2, 2012 Case Laws Income Tax AT

Addition on account of annual letting value of the house property - the Rent Control Act is applicable in Mumbai thus the annual valuation u/s 23(1)(a) cannot exceed the....
August 2, 2012 Case Laws Income Tax AT

Excess stock - difference in value of stock assessed by sales authority and income tax authority - return accepted by the Commercial Tax Department is binding on the I.T....
August 2, 2012 Case Laws Income Tax AT

Denial of claim of deduction u/s 80IB - the “industrial undertaking” should not be formed by “splitting up” or “re-construction” of a business already in existence - AT
August 2, 2012 Case Laws Income Tax AT

Block assessment - action u/s.158BD - period of limitation - if the Authorities failed to utilize and communicate such information on time, then the Assessee could not......
August 1, 2012 News Indian Laws

CBDT's Clarification on extension of due date of filing of returns
August 1, 2012 Circulars FEMA

Foreign Exchange Management Act, 1999 (FEMA)-Compounding of Contraventions under FEMA, 1999 - Circular
August 1, 2012 Circulars FEMA

Risk Management and Inter Bank Dealings - Circular
August 1, 2012 Circulars FEMA

Exchange Earner's Foreign Currency (EEFC) Account, Diamond Dollar Account (DDA) & Resident Foreign Currency (RFC) Account - Review of Guidelines - Circular
August 1, 2012 Circulars VAT and Sales Tax

ARRANGEMENTS FOR RECEIPT AND MOVEMENT OF QUARTERLY RETURNS FOR QUARTER ENDING 30-06-2012. - Circular
August 1, 2012 Notifications VAT and Sales Tax

Amendment in Sixth Schedule - Regarding grant facilities for exemption/refund of VAT - Notification
August 1, 2012 Case Laws Central Excise AT

Valuation - Job work - fabric + job work charges – alleged that merchant manufacturers suppressed the value of grey fabric, which resulted in short payment of duty by the assessee - AT
August 1, 2012 Case Laws Service Tax AT

Payment of service tax under wrong accounting code – adjustment of payment in the correct account code are allowed. - AT
August 1, 2012 Case Laws Customs HC

Claim of revalidation of the scrip under the SFIS - HC
August 1, 2012 Case Laws Income Tax HC

Taxation on accrual of interest income - the mercantile system of accounting - the accrual theory of interest income was to be assessed in the year in which it had......
August 1, 2012 Case Laws Income Tax HC

Accrual of interest - period of holding - The right to receive interest on the Government securities vested in the respondent only on the due date mentioned in the securities. - HC
August 1, 2012 Case Laws Income Tax AT

Non deduction of tax at source - no demand visualized u/s. 201(1) should be enforced after the tax deductor has satisfied the Officer in charge of TDS that taxes due......
August 1, 2012 Case Laws Income Tax AT

Long term financing - benefit of section 36(1)(viii) - inclusion in the profit and gains - a) Interest on Bank deposits, b) Interest on advances / deposits, c) Dividend.....
August 1, 2012 Case Laws Income Tax AT

Revenue expenditure versus capital expenditure - Bank Charges being Upfront fee for term loan / Prepayment penalty charges - no justification on the part of the revenue....
August 1, 2012 Case Laws Income Tax AT

Block assessment - Unexplained investment - estimated profit on difference in work in progress - It is only on the basis of hypothetical assumptions and the additions......
August 1, 2012 Case Laws Income Tax AT

Addition u/s 69 C - low household expenses - there must be evidence on record which may prove that the assessee had incurred expenses much more than what has been shown....

1 ....1492 1493 1494 149514961497 1498 1499 1500........ 1560

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