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1 ....1502 1503 1504 150515061507 1508 1509 1510........ 1560

June 28, 2012 Case Laws Income Tax HC

Unabsorbed business loss – carry forward of losses - assessee shall be entitled to carry forward unabsorbed business loss only if such loss is computed based on a return....
June 28, 2012 Case Laws Income Tax AT

Deduction u/s 80IA - Rental income - letting out of Industrial park buildings - Income from House Property or of business income - AT
June 28, 2012 Case Laws Income Tax AT

Valuation of TV serials – the valuation of a news programmes done by the assessee subsequent to the first exploitation at 'nil' is a bonafide valuation. - AT
June 28, 2012 Case Laws Income Tax AT

Explanation versus bona finde explanation versus proper disclosure - Penalty under section 271(1)(c) - AT
June 28, 2012 Case Laws Income Tax HC

Partnership firm has been converted into company - no dissolution of the erstwhile firm and the company has been formed with the same partners as its shareholders - no......
June 28, 2012 Case Laws Central Excise AT

Demand of duty on scrap - the scrap has arisen on account of cutting of new sheets, plates, pipes for the purpose of replacing worn out pipes and it cannot be said that.....
June 28, 2012 Case Laws Central Excise AT

Paper transaction to claim Cenvat credit - carrying such a huge quantity by motor cycle or scooter is inconceivable - AT
June 27, 2012 Articles Indian Laws

RETROSPECTIVE EXEMPTIONS IN SERVICE TAX - Article
June 27, 2012 Articles Indian Laws

Dismissal of appeal of revenue by Bombay High Court about disallowance under Section 14A in case of Delite Enterprises - need proper understanding- an analysis. - Article
June 27, 2012 Circulars DGFT

Amendments in the Vishesh Krishi and Gram Udyog Yojana (VKGUY) and Focus Product Scheme (FPS) of Chapter 3 of Foreign Trade Policy 2009-14 - Appendix 37A and Appendix......
June 27, 2012 Case Laws Income Tax AT

Income form sale of land - Business Income or Capital gains - assessee, engaged in the business of real estate, constructing flats, sale of land - considered as income......
June 27, 2012 Case Laws Income Tax AT

Deduction u/s 10A - STPI undertaking - a mere organizational change was not a ground for the AO to hold that the assessee was not entitled for deduction u/s. 10A within.....
June 27, 2012 Case Laws Income Tax AT

Interest u/s.244A - self assessment tax paid u/s.140A should also be taken into consideration while determining the interest u/s.244A. - AT
June 27, 2012 Case Laws Income Tax AT

Penalty under section 271(1)(c) - penalty immunity - if income has not been declared before the expiry of time under sub-section (1) of section 139, then immunity is not....
June 27, 2012 Case Laws Income Tax HC

Royalty payment - in the nature of expenditure incurred for carrying on business with available know-how - revenue expenditure - HC
June 27, 2012 Case Laws Income Tax HC

TDS – credit of tax - the assessees are entitled to credit of tax based on the very same TDS certificates in the year in respect of which the subject-matter of deduction....
June 27, 2012 Case Laws Income Tax AT

Rejection of books of accounts - estimation of deduction u/s 10A - there is undisputed and excess mistakes in the accounts. - AO has rightly rejected the books as per......
June 27, 2012 Case Laws Income Tax HC

Levy on interest u/s 234B, 234C on arrears of tax payable due to retrospective amendment - amendment to Section 115JB of the Act - not liable to pay interest on the......
June 27, 2012 Case Laws Income Tax HC

Illegal payment – commission paid to private doctors for referring patients for diagnosis could not be allowed as a business expenditure. - HC
June 27, 2012 Case Laws Service Tax HC

Club or Association Services - in view of the mutuality and in view of the activities of the club, if club provides any service to its members may be in any form......
June 27, 2012 Case Laws Service Tax AT

CENVAT credit - Rule 6 - Even if sub-rule (3) prescribes a limit of 20% for availment of service tax credit, sub-rule (5) provides for whole of the service tax credit in....
June 27, 2012 Case Laws Central Excise HC

Extended period of limitation – once the facts necessary to permit the department extended period of limitation are established on record, thereafter, the question of......
June 26, 2012 News Indian Laws

ATTENTION: All DIRECTORS of ANY COMPANY Updating of Income Tax PAN details in MCA21 DIN DATA
June 26, 2012 Case Laws VAT and Sales Tax HC

Delhi Value Added Tax Act, 2004 -in case multi functional machine is a duplicator or a photocopying machine, which incidentally can be used as a printer or a scanner etc....
June 26, 2012 Case Laws Income Tax AT

Exemption u/s 11 - Violation u/s 13(1)(c) - amount withdrawn from the assessee-Trust and held by one of the trustees for two days - It will not be reasonable to take a......
June 26, 2012 Case Laws Income Tax AT

Payment made for surrender of tenancy rights - deduction allowed u/s 37(1) - AT
June 26, 2012 Case Laws Income Tax AT

Gains arising on sale of Agricultural land – Assessee might not have paid agricultural income-tax but is paying land revenue and village records clearly showed the land.....
June 26, 2012 Case Laws Income Tax AT

Disallowance u/s 40A(3)- trade creditors outstanding - amounts paid otherwise than by a/c. payee cheques or drafts - provisions for different assessment year analyzed - AT
June 26, 2012 Case Laws Service Tax AT

As the applicant is engaged in the construction of flats for Indian Army and WBPDCL and the residential complex are for the personal use of the army and WBPDCL - in......
June 26, 2012 Case Laws Service Tax AT

Earthwork and excavation for making civil foundation for windmill towers - works undertaken by the appellant were preparatory to erection, commissioning and installation....
June 26, 2012 Case Laws Central Excise AT

SSI exemption - there is no bar to availing SSI exemption if the unit is using a trade mark belonging to the foreign firm so long as the said unit is exclusive owner of.....
June 26, 2012 Case Laws Central Excise HC

SSI Exemption - brand name - as there are various decisions of Tribunal and Apex court against revenue, merely because, the Apex Court subsequently in the case of Grasim....
June 26, 2012 Case Laws Central Excise AT

Recovery of deemed Cenvat Credit availed through fraudulent bills - penalty under Rule 27 imposed - liability of bank - no penalty can be imposed on the banking company - AT
June 25, 2012 Notifications Customs

Seeks to amend Notifications 100/2009-Cus, 101/2009-Cus, 102/2009-Cus and 103/2009-Cus all dt.11-09-2009 and 104/2009-Cus dt.14-09-2009 - Notification
June 25, 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 is prescribed. - Circular
June 25, 2012 Circulars FEMA

Foreign investment in India by SEBI registered FIIs in Government securities and SEBI registered FIIs and QFIs in infrastructure debt - Circular
June 25, 2012 Circulars FEMA

External Commercial Borrowings (ECB) – Repayment of Rupee loans - Circular
June 25, 2012 Circulars Income Tax

Income-tax authorities - Instructions to subordinate authorities - Order extending due date for filing Form 49C for F.Y. 2011-12 - Order-Instruction
June 25, 2012 Circulars Income Tax

Income-tax authorities - Instructions to subordinate authorities - Authorization of AOs in certain cases to rectify/reconcile disputed arrear demand - Circular
June 25, 2012 Circulars Service Tax

Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice
June 25, 2012 Notifications Companies Law

The Limited Liability Partnership (Amendment) Rules, 2012 - Notification
June 25, 2012 Notifications Income Tax

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries -....
June 25, 2012 News Indian Laws

STEP CLOSER TO THE GOODS AND SERVICE TAX (GST)
June 25, 2012 News Indian Laws

Adjustment of excess service tax paid for the discharge of service tax liability for the subsequent period
June 25, 2012 Case Laws Income Tax AT

Dis-allowance u/s 40(a)(ia) - TDS u/s 194C - Until and unless risk and responsibility of the contract undertaken by the assessee is shifted to the sub-contractors, it......
June 25, 2012 Case Laws Income Tax HC

Entitlement under Rule 7A of ITR for deduction of expenditure incurred on replantation of rubber - Expenditure incurred for planting and development of the plantation up....
June 25, 2012 Case Laws Income Tax AT

Adding back of interest waiver to the book profit u/s. 115JB - CIT invoked the provisions of section 263 - the Assessing Officer having computed the income of the......
June 25, 2012 Case Laws Income Tax AT

Cash credit - addition u/s 68 - gift - deleting the addition only on the legal grounds without appreciating the facts on record does not bring proper result. - AT
June 25, 2012 Case Laws Income Tax AT

Revision u/s 263 - Unexplained cash credit under section 68 / 69 of the Act – CIT cannot replace his own opinion and substitute with that of the Assessing Officer. He......
June 25, 2012 Case Laws Income Tax HC

MAT - creation of the revaluation reserve account being referable to the balance-sheet assets portion and not by way of appropriation to the profit and loss account, the....

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