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June 7, 2012 Notifications Service Tax

Service Tax (Determination of Value) Second Amendment Rules, 2012. - Notification
June 6, 2012 Notifications DGFT

Safeguard Measures (Quantitative Restrictions) Rules, 2012. - Notification
June 6, 2012 Case Laws Income Tax AT

Power of Jt. CIT to issue notice u/s. 148 - Only a Jt. CIT where authorized u/s. 120(4)(b) by the Chief Commissioner or Commissioner, would qualify to be a AO in respect....
June 6, 2012 Case Laws Income Tax HC

Computation of deduction under Section 80IA – the service charges, labour charges and transportation charges incurred were for erection testing and commissioning of the.....
June 6, 2012 Case Laws Service Tax AT

Service tax - reimbursement of expenses - what are costs for inputs services and inputs used in rendering services cannot be treated as reimbursable costs as there is no....
June 6, 2012 Case Laws Central Excise AT

Since the Settlement Commission has imposed a consolidated penalty in respect of the past clearances as well as the impugned consignment after taking note of the fact......
June 6, 2012 Case Laws Income Tax HC

Immunity - Settlement commission - Third person - The petitioner cannot challenge and question the order of the Settlement Commission being the beneficiary of the order. - HC
June 6, 2012 Case Laws Income Tax HC

Income u/s 2(24) - Whether the tax paid by the employer is a “perquisite” within the meaning of Section 17(2) and, therefore, in terms of Rule 3 of the Income Tax Rules,....
June 6, 2012 Case Laws Income Tax AT

TDS u/s 194A on Interest - Disallowance of re-imbursement of interest u/s.40(a)(ia) - payment of interest through the parent company - no justification to invoke the......
June 6, 2012 Case Laws Income Tax HC

Whether Tribunal was right in holding that the entire land introduced by the partners as their capital and later on withdrawn in the year 1986 was an agricultural land,.....
June 6, 2012 Case Laws Income Tax AT

Capital gains - Transfer of property - joint development agreement - capital gains on the assessee’s land correctly brought to tax by the AO - AT
June 6, 2012 Case Laws Income Tax AT

Payments of commission to relatives and sister concerns - excessive or unreasonable - so long as there is no intention to evade tax and so long as the commission is not.....
June 6, 2012 Circulars DGFT

Amendments in the Reward/Incentive Schemes of Chapter 3 of Foreign Trade Policy 2009-14 - Appendix 37A, Appendix 37C and Appendix 37D of Handbook of Procedure (Vol. I). ....
June 6, 2012 Circulars DGFT

Introduction of electronic Bank Realization Certificate (e-BRC) system. - Public Notice
June 6, 2012 Notifications Customs

Seeks to levy provisional anti-dumping duty on import of Digital Offset Printing Plates, originating in or exported from Peoples' Republic of China. - Notification
June 5, 2012 Notifications Service Tax

Amendment in Service Tax vide Finance Act, 2012, regarding negative list shall be effective w.e.f. 1-7-2012 - Notification
June 5, 2012 Notifications Service Tax

Amendment in Service Tax vide Finance Act, 2012 to the existing provisions empowering the CBEC to withdraw the provisions of positive list shall be effective from......
June 5, 2012 News Indian Laws

Highlights of Annual Supplement 2012-13 to Foreign Trade Policy 2009 -14.
June 5, 2012 Notifications DGFT

Foreign Trade Policy, 2009-2014 Effective from 05/06/2012. - Notification
June 5, 2012 Case Laws Customs HC

Doctrine of forum conveniens - Territorial Jurisdiction of High Court - The conclusion that where the appellate or revisional authority is located constitutes the place....
June 5, 2012 Case Laws Service Tax AT

ST - When the assessee having centralized billing and accounting system, non-registration of branch office would not come in the way of availment of Cenvat credit. - AT
June 5, 2012 Case Laws Service Tax HC

ST - Whether the revisional authority has jurisdiction to impose penalty for the first time when it has not been imposed by the adjudicating or assessing authority by......
June 5, 2012 Case Laws Service Tax HC

ST - Whether the penalty imposable under the Finance Act, 1994 is automatic – Held no - HC
June 5, 2012 Case Laws Central Excise AT

Excisability - Manufacture - Merely because the appellants were supplying the raw material, exercising supervisory quality control over the goods, it cannot be made a......
June 4, 2012 Case Laws Income Tax HC

Sale of hotel development rights - Capital gains - Section 45 read with section 47(v) - transfer of the capital assets from a wholly-owned subsidiary company to its......
June 4, 2012 Case Laws Income Tax AT

Transfer pricing - arm's length price - Selection of comparable - Other enterprises have claimed depreciation at much lower amounts. Size of the assets besides the age......
June 4, 2012 Case Laws Income Tax HC

Capital expenditure vs Revenue expenditure - any expenditure on replacement or repairs to plant and machinery which does not bring into existence any enduring or......
June 4, 2012 Case Laws Income Tax HC

Additional provision for warranty Claim - Tribunal allowed normal warranty, extended warranty, however denied additional provision for warranty on domestic sales claimed....
June 4, 2012 Case Laws Income Tax AT

Whether the assets received by the assessee at the time of partition are capital assets or stock-in-trade. - properties where held by the family as stock in trade -......
June 4, 2012 Case Laws Customs AT

Rejection of application for renewal of license - Whether the appeal against the order of Commissioner of Customs for rejection under Regulation (11) of CHA 2004 would......
June 4, 2012 Case Laws Service Tax AT

GTA service - denial of cenvat credit on the ground that TR-6 challan is not proper document to avail cenvat credit and cenvat credit is not admissible on outward goods.....
June 3, 2012 Case Laws Companies Law HC

Mere fact that the website of the ROC indicates that stamp duty shall be 0.5 per cent of amount on increase in the authorized share capital does not lend a legal basis......
June 3, 2012 Case Laws Income Tax AT

Capital assets vs personal effects - antique or decorative items and collectors items, cannot be classified as personal effects - AT
June 3, 2012 Case Laws Income Tax AT

Deduction u/s 80IC - denial u/s 80AC on ground of delay in filing return - When the substantial question of justice involved technicalities should be ignored. Claim of......
June 3, 2012 Case Laws Income Tax HC

Legality of revision of order of Tribunal u/s 254 on ground of retrospective overruling - Judicial decision acts retrospectively. Judges do not make law they only......
June 3, 2012 Case Laws Income Tax HC

Speculation business - The words "carried on" stated in Section 73 mean actual carrying of the activity and it has to be read in context of what actually was done by the....
June 3, 2012 Case Laws Income Tax HC

Dis-allowance u/s 43B - entry tax, welfare cess, Provident fund, Interest to public institutions - expenditure dis-allowed for want of proof that taxes have been paid......
June 3, 2012 Case Laws Income Tax HC

Deduction - no income or receipt was shown - In case the assessee incurs expenditure to buy and utilize space segment on a satellite for providing the qualifying......
June 3, 2012 Case Laws Income Tax AT

Income from House Property - In case the property is not let out at all during the previous year, no vacancy allowance can be given u/s 23(1)(c). - AT
June 3, 2012 Case Laws Income Tax HC

Unexplained cash credits - addition made u/s 68 of cash credits, related to the earlier previous year - The phrase "previous year" is very relevant. - HC
June 3, 2012 Case Laws Service Tax AT

Delayed payment of service tax - provisions of sub-section (3) of Section 73 is clearly attracted in the facts of the case and issuance of a show-cause notice for demand....
June 3, 2012 Case Laws Service Tax AT

Service tax credit taken on commission agent services - If the credit paid to foreign commission agents for sales promotion is admissible, naturally, service tax paid to....
June 3, 2012 Case Laws Central Excise AT

SSI Exemption - Simultaneous availment of benefit of Notification No.8/99-CE, dt.28.2.99 and Notification No.10/99-CE, dt.28.2.99, on the clearances of excisable goods i....
June 3, 2012 Case Laws Central Excise AT

Extended period of limitation – Revenue neutrality - Demand set aside - AT
June 3, 2012 Case Laws Companies Law HC

Whether scheme of section 22 and section 22A empowers BIFR to take all such measures which, in opinion of Board, are necessary to bring company out of its sickness and......
June 3, 2012 Case Laws Income Tax AT

Mere receipt of notice u/s 142 calling for information but not furnishing information in response to the notice, cannot be said to have 'co-operated in any inquiry -......
June 3, 2012 Case Laws Income Tax AT

Valid service of notice u/s 143(2) - notice u/s 143(2) send to assessee at the address(given by assessee while applying for PAN), other than that given in the return of.....
June 3, 2012 Case Laws Income Tax AT

Dependent Agent - Permanent Establishment - On facts it cannot be said that the Indian Representative has “habitually exercises” authority to conclude contracts. -......
June 3, 2012 Case Laws Income Tax AT

Expenditure on Scientific Research - deduction u/s 35(2AB) - The term "in-house" means, in the present context, that by utilizing the staff of an organization or by......
June 3, 2012 Case Laws Service Tax AT

If the assessee reverse the credit taken on inputs which has gone into the manufacture of the exempted final products, in that case the assessee is not required to......

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