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April 11, 2012 Case Laws Income Tax AT

Disallowance due to non deduction of TDS - unless a deduction is claimed in respect of the said amount, under sections 30 to 38, the disallowance under section 40(a)(ia)....
April 11, 2012 Case Laws Service Tax AT

Cenvat credit on the strength of debit notes - title of the duty paying documents, i.e. 'debit note' instead of 'invoice, bill or challan' does not make a difference......
April 11, 2012 Case Laws Central Excise AT

Once the greenhouse comes into existence, it is attached to the earth/foundation and becomes immovable goods and hence it cannot be said that the appellant has......
April 11, 2012 News Indian Laws

Request for New PAN Card or/And Changes or correction in PAN Data.
April 11, 2012 Circulars FEMA

Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR . - Cir. No. 105 Dated: April 10, 2012
April 10, 2012 Circulars FEMA

CONSOLIDATED FDI POLICY EFFECTIVE FROM 10-04-2012. - Cir. No. FDI GUIDELINES - 01/2012 Dated: April 10, 2012
April 10, 2012 Circulars Service Tax

Service tax paid on taxable services used for export of goods at the post-manufacture stage - electronic refund through the Indian Customs EDI System -- Notification......
April 10, 2012 Circulars Service Tax

Harmonisation of Service Tax and Central Excise Registration. - Cir. No. Draft circular [F. No. 137/22/2012 - Service Tax] Dated: April 4, 2012
April 10, 2012 Circulars Income Tax

Section 203 of the income-tax Act, 1961 - deduction of tax at source - Certificate for tax deducted - Issuance of TDS Certificates In Form No. 16A downloaded from TIN......
April 10, 2012 Circulars Service Tax

Clarification on Point of Taxation Rules - regarding. - Cir. No. 155/6/ 2012 – ST Dated: April 9, 2012
April 9, 2012 Case Laws VAT and Sales Tax HC

Supply of goods from SEZ to DTA - Levy of CST - territory outside the territory of India u/s 53 (1) of SEZ Act, - The deeming provision also cannot be inferred from the.....
April 9, 2012 Case Laws Income Tax AT

Deduction u/s 54EC – LTCG - Proviso to Section 54EC restricts investment of more than Rs 50 lacs in a F.Y.. However, if assessee transfers his capital asset after 30th......
April 9, 2012 Case Laws Income Tax AT

Hiring of vehicles to be used for loading & unloading and transportation of products – Merely because the words "loading & unloading" are used in the contract, no one......
April 9, 2012 Case Laws Income Tax AT

Nature of 'Usance Interest' – The nexus of interest was only with the period from which the purchase price of the raw material became due viz., the date of bill of......
April 9, 2012 Case Laws Income Tax AT

Method of accounting or royalty and assessment of reimbursement of expenses by the AO - Singapore based company - royalty and FTS are taxable on payment basis and not on....
April 9, 2012 Case Laws Income Tax AT

Capitalization of regularization fee paid - Construction of hospital building - The assessee has rightly booked the payment under the cost of construction of the......
April 9, 2012 Case Laws Income Tax AT

Payments made by the assessee-company for subcontracting its works contract - payment of hire charges/charter fees to EMPL - the contract given to EMPL was in the nature....
April 9, 2012 Case Laws Indian Laws SC

Theft from cash chest by an employee - Once the employer has lost the confidence in the employee and the bona fide loss of confidence is affirmed, the order of......
April 9, 2012 Case Laws Service Tax AT

Refund of service tax on taxable services used for export of goods – assessee claimed refund of service tax on taxable services used for export of MT of Chrome......
April 9, 2012 Case Laws Service Tax AT

Intellectual Property Services - Trade marks and brand name - The appearance of the trade mark "Hero Honda" and "Hero Honda 4T plus" on the oil company's products......
April 9, 2012 Case Laws Service Tax AT

Cenvat credit while availing benefit of abatement - Commercial and Industrial Construction - notification no. 1/2006 - there is no stipulation in the notification that......
April 9, 2012 Case Laws VAT and Sales Tax SC

Classification - voltage stabilizers were electronic goods falling within entry No. 74(f) of Notification No. 1223 dated March 31, 1992, passed under the U. P. Trade......
April 9, 2012 Case Laws Income Tax AT

Succession of the proprietorship business in to a corporate entity - conditions prescribed in section 47 (xiv) - in the present case, it cannot be held that he has......
April 9, 2012 Case Laws Income Tax AT

Taxability of project - relevant assessment year - held that:- Once the income from the project is taxed, the Assessee will have no occasion to claim expenses relating......
April 9, 2012 Case Laws Income Tax HC

Power u/s 131 - Extension of period of retaining Books of account - Assessing Officer can retain the books of account only for 15 days. - learned single judge was......
April 9, 2012 Case Laws Income Tax HC

Mentioning of a footnote below the return - a footnote cannot guide or control a return which is filed by an assessee. A footnote if at all can be for the purpose of......
April 9, 2012 Case Laws Income Tax AT

Exemption u/s 54F - land purchased for construction of house but stayed by the court - the entire amount spent by the assessee in purchasing the land should be construed....
April 9, 2012 Case Laws Income Tax HC

Assessee had transferred as per the agreement goodwill to client which AO contested that it cannot be treated as a capital receipt and be treated as a revenue receipt......
April 9, 2012 Case Laws Service Tax AAR

Maintainability of application filed u/s 96(C) of the Finance Act, 1994 – subsidiary of a subsidiary of a Government company - If ruling is given in this case, it will......
April 9, 2012 Case Laws Service Tax AT

Business auxiliary service - the entries for “Business Auxiliary Service” and “Business Support Service” have different objects. After the introduction of the new entry,....
April 9, 2012 Case Laws Central Excise HC

Refund of the excess excise duty paid - Tribunal has travelled beyond the show cause notice and has given a reasoning in paragraph 5 of the order passed by the Tribunal.....
April 9, 2012 Case Laws Central Excise AT

Remission of duty - remission of duty is being claimed on the ground that the goods in respect of which the remission of duty has been claimed were a lost/destroyed due.....
April 9, 2012 Case Laws Central Excise AT

Cenvat credit - separate account and inventory of the inputs - requirement of Rule 6(2) - this requirement cannot fulfilled in respect of inevitable waste or by product - AT
April 9, 2012 Case Laws VAT and Sales Tax HC

AO issued annexure A notice under section 22(3) of the KVAT Act, on the basis that the aforesaid products of the assessee were laundry brighteners and proposing to......
April 9, 2012 Case Laws Income Tax AT

Allow ability of discount charges in respect of debentures issued by the assessee while computing income from house property - the difference between the issue price and....
April 9, 2012 Case Laws Income Tax HC

Exemption u/s 10A(2) - Deduction u/s 80HHE - Tribunal in the present case has come to the conclusion that where a running business is transferred lock, stock and barrel.....
April 9, 2012 Case Laws Service Tax AT

Claim for exemption under Notification 12/2003-ST which was not claimed in adjudication proceedings - When the contract is read as a whole it is indeed a contract for......
April 9, 2012 Case Laws Service Tax AT

Cenvat credit - Input service distributor (ISD) - The term 'commencing of business' in Rule 3 therefore, cannot be understood in the manner whereby it will apply only to....
April 9, 2012 Case Laws Central Excise AT

Valuation u/s 4A based on MRP or u/s 4 based on truncation value - Classification of bath fittings etc. - AT
April 9, 2012 Case Laws VAT and Sales Tax SC

Benefit of the sales tax deferral scheme - it is not the case of the Revenue that circular dated May 1, 2000 is in conflict with either any statutory provision or the......
April 9, 2012 Case Laws VAT and Sales Tax SC

Clarifications/circulars issued by the Central Government and of the State Government are concerned they represent merely their understanding of the statutory provisions....
April 9, 2012 Case Laws Wealth-tax AT

Wealth tax - the commercial asset used by the assessee substantially and partly given on lease are not business assets and thus includible into the 'net wealth' u/s......
April 9, 2012 Case Laws Income Tax HC

Depreciation on intangible assets being “business and commercial rights” - pecified intangible assets acquired under slump sale agreement were in the nature of “business....
April 9, 2012 Case Laws Income Tax AT

Charitable Institution - when no approval was granted u/s 10(23C), CIT was not justified in holding that assessee is a charitable institution and eligible for exemption.....
April 9, 2012 Case Laws Income Tax HC

ITAT deleted the addition of Rs. 1.50 crore made by AO invoking the provisons of Section 40(a)(ia) read with section 194C - Tribunal while deleting the addition made......
April 9, 2012 Case Laws Service Tax AT

Storage and warehousing - the various old records such as discharged cheques, vouchers, books of accounts in respect of which the service was rendered by the appellant......
April 9, 2012 Case Laws Central Excise SC

Exemption under Notification No.8/97-CE, dated 1.3.1997 - finished goods manufactured by the 100% EOU out of the raw material supplied by another 100% EOU - Clearance to....
April 9, 2012 Case Laws Central Excise AT

Cenvat credit - though the document is titled as "Debit Note" the said document contains all relevant details as specified in Rule 9(2) of the Cenvat Credit Rules, 2004.....
April 9, 2012 Case Laws Central Excise AT

Cenvat Credit denied on the ground that invoices did not contain necessary details as required under Rule 11 of Central Excise Rules, 2002 - The fact that Rule 9(2) is......
April 9, 2012 Case Laws Companies Law HC

Annual general meeting - the 7th to 12th annual general meetings of the company could not be held. On 28th May, 2008 the company issued notices for holding these annual.....

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