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December 28, 2011 Case Laws Income Tax HC

Search and seizure - Block assessment - it is vivid that for the purpose of initiation of block assessment proceeding against a third person in respect of whom search......
December 28, 2011 Case Laws Income Tax HC

Addition on account of non-genuine creditors u/s 41(1) - scope of section 41(1) - the benefit which he obtains by way of remission or cessation of a trading liability in....
December 28, 2011 Case Laws Income Tax AT

Set-off of loss against transaction in derivatives segment - the transactions of futures segment w.e.f. 01/4/2006 would not be treated as speculation transactions..... - AT
December 28, 2011 Case Laws Income Tax AT

Extension of period of special audit u/s 142(2A) - in the absence of suo motu powers of the Assessing Officer to extend the period of audit under section 142(2A) of the.....
December 28, 2011 Case Laws Service Tax HC

Co.-Op. Housing Society had availed of the services of Contractor for constructing the residential units for use of the members - Initially, the Society had paid service....
December 28, 2011 Case Laws Central Excise AT

The classification of 'Programmable Logic Controllers' under heading No.84.71 or under heading No.85.37. - product is a process control equipment merit classification......
December 28, 2011 Case Laws Income Tax HC

Deduction u/s 80-I The process of dry cleaning does not give rise to any new article or qualities in the product, therefore, dry cleaning cannot be treated to be a part.....
December 28, 2011 Case Laws Income Tax AT

Deduction u/s 10A - The assessee has exercised this option not to claim this exemption for this year in accordance with provision of Section 10A(7)of the Act - it cannot....
December 28, 2011 Case Laws Income Tax AT

TDS u/s 194C - It was wrongly presumed that the contracts entered into between the assessee and the contractor were composite contract and an indivisible contract......
December 28, 2011 Case Laws Income Tax AT

apital gain - the assessee was allotted shares in CEPL against relinquish-ment of shares which he has already acquired in VML and CPL - There is nothing on record to......
December 28, 2011 Case Laws Income Tax AT

Depreciation on ATMs - ATM cannot be considered as computers, or parts thereof. - ATM's cannot be granted depreciation at the rates applicable to computers.... - AT
December 28, 2011 Case Laws Income Tax AT

Surrender of rights of the assessee would amount to extinguishment of his rights in the land/capital asset and, therefore, it attracts capital gains/loss... - AT
December 28, 2011 Case Laws Central Excise AT

Paper Cess is levied by the Ministry of Industry under the IDR Act, 1951, it is not a duty levied by the Department of Revenue, and hence no education cess could be charged on the same
December 28, 2011 Circulars Companies Law

Green Initiatives in Corporate Governance - Further Clarification regarding participation by Shareholders or Directors in meetings under the companies Act, 1956 through.....
December 27, 2011 Circulars FEMA

Exim Bank's Line of Credit of USD 168 million to the Government of the Democratic Republic of Congo. - Cir. No. 62 Dated: December 27, 2011
December 27, 2011 Circulars FEMA

Exim Bank's Line of Credit of USD 40 million to the Government of the Republic of Maldives. - Cir. No. 61 Dated: December 27, 2011
December 27, 2011 Notifications Customs

Amends Notification No. 96/2008-Customs - Duty free tariff preference for Least Developed Countries. - Ntf. No. 113/ 2011-Customs Dated: December 23, 2011
December 26, 2011 Notifications DGFT

Prohibition on import of milk and milk products from China. - Ntf. No. 91 (RE – 2010)/2009-2014 Dated: December 26, 2011
December 26, 2011 Notifications Customs

Amends Notification No. 8/2011-Customs - Seeks to exempt Jute products when imported from Bangladesh. - Ntf. No. 114 /2011 – Customs Dated: December 23, 2011
December 26, 2011 Case Laws Income Tax AT

Tax deduction at source - electricity transmission charges - use of an asset vs benefit from an asset - TDS u/s 94I - Such payment for the services of transmission of......
December 26, 2011 Case Laws Income Tax HC

Priority in recovering dues - Secured Creditors or Crown debt - secured creditor has preference over the dues of the Income Tax Department.... - HC
December 26, 2011 Case Laws Income Tax AT

Revision under section 263 - in the absence of a positive finding of application of twin conditions that the order sought to be revised is erroneous and it is......
December 26, 2011 Case Laws Income Tax AT

Payments made to NSICT for the movement of the containers from or up to the vessel - TDS u/s 194C or u/s 194J - the assessee rightly deducted tax at source u/s.194C and....
December 26, 2011 Case Laws Income Tax AT

Whether fees received for deputing two persons to India as a business profit in as much as the assessee should be considered as a person having permanent establishment......
December 26, 2011 Case Laws Income Tax HC

Invalid return- e-filing of the return - ITR-V Form had not been received at Centralized Processing Center though several times sent by ordinary post - the assessee......
December 26, 2011 Case Laws Income Tax HC

Traveling expenditure on foreign travel of the Chairman's wife - business expenditure - the wife of the Chairman has nothing to do with the business of the company. .... - HC
December 26, 2011 Case Laws Income Tax HC

Authorization for conducting search, u/s 132 - The material like high growth, high profit margins, the contention in respect of or doubt about international brand and......
December 26, 2011 Case Laws Income Tax AT

Accrual of expenditure - actual or contingent - mercantile basis of accounting - Expenditure on performance incentives and sales incentives - the bonafide of the......
December 26, 2011 Case Laws Income Tax HC

Exemption u/s 10A - transfer of existing businss from ‘Non-SEZ Area’ to ‘Falta Free Trade Zone’ - splitting up or reconstruction of a business - the unit of the business....
December 26, 2011 Case Laws Income Tax AT

Deduction for accumulation of income to the extent of 15 per cent u/s 11- the donations received by the assessee were of Rs. 2,57,376 which constituted this property and....
December 26, 2011 Case Laws Income Tax HC

Merely because concurrent powers were conferred upon the Inspecting Assistant Commissioner or he had issued guidelines, did not lead to the conclusion or mean that he......
December 26, 2011 Case Laws Income Tax HC

Revised return filed after expiry of one year - voluntary revised return u/s 139(5) or return filed in pursuance of notice u/s 148 - Revised return after approval of......
December 26, 2011 Case Laws Income Tax HC

Computation of distance of the agricultural land from the municipal limits - the argument of the Revenue that the distance of land should be measured by the method of......
December 26, 2011 Case Laws Income Tax HC

Assessment against a acompany which had been amalgamated and had been dissolved - The framing of assessment against a non-existing entity/person goes to the root of the.....
December 26, 2011 Case Laws Central Excise AT

Excise valuation of physician samples - Valuation u/s 4 as transaction value or u/s 4A as MRP - these physician samples were cleared by the appellant on principle to......
December 26, 2011 Case Laws Income Tax HC

Collection of contingency deposit against payment of sales tax - the receipt of the amount for payment of sales tax and keeping it in deposit would amount to a 'revenue.....
December 26, 2011 Case Laws Income Tax HC

Revenue or Capital Expenditure - advertisement expense of Rs.1,36,88,928/- Expenditure are revenue in nature.... - HC
December 26, 2011 Case Laws Income Tax HC

STP unit - Exemption u/s 10A - Method of allocation of Common expenses - Turnover method is to be applied in case for apportionment of profits but here we are concerned.....
December 26, 2011 Case Laws Income Tax AT

Non Reconciliation of professional fee received with TDS certificates - There may be so many reasons such as low deduction of tax, non-deduction of tax, deduction on......
December 26, 2011 Case Laws Income Tax AT

International Taxation - Liaison office in India ('Indian LO') - business connection established - assessee has permanent establishment in India - assessee was liable to....
December 26, 2011 Case Laws Income Tax HC

Accrual of Interest on loans - Real income or not - Accrual of income u/s 5 - there was no choice for the assessing authority but to add back this amount as part of the.....
December 26, 2011 Case Laws Service Tax AT

Cenvat credit - courier service input service - courier service is being used by the appellant for sending documents, cheques and demand drafts etc. and not for despatch....
December 26, 2011 Case Laws Central Excise AT

Exemption under Notification No.50/03-CE - Who is required to file the declaration to claim area based exemption - declaration filed by agent accepted.... - AT
December 23, 2011 Notifications Customs

Amends Notification No. 15/2008-Customs, dated the 5th February, 2008 - Ntf. No. 112/2011-Customs Dated: December 20, 2011
December 23, 2011 Case Laws Income Tax HC

Deduction u/s 10B - Directions of DRP u/s 144C - It appears it is not as if the matter has been concluded by the Dispute Resolution Panel. Rather it has kept open the......
December 23, 2011 Case Laws Income Tax HC

Receipt of gifts of the India Development Bonds - no investigation can be allowed to be held pertaining to the India Development Bonds which were received from......
December 23, 2011 Case Laws Income Tax HC

Deduction u/s 80IA - when a relief is sought for under Section 80IB of the Act, there is no obligation on the part of the assessee to file return accompanied by the......
December 23, 2011 Case Laws Income Tax AT

Power of jurisdiction - Order of CBDT u/s 120 - the question of jurisdiction can neither be waived nor compromised and has to be precisely decided.... - AT
December 23, 2011 Case Laws Income Tax AT

Purchase of material with logo is to be treated as a contract for sale or a works contract - assessee was not liable to deduct tax at source under section 194C on the......
December 23, 2011 Case Laws Income Tax AT

It is not mandatory for ITO to impose the benefit. If the assessee withdrew claim of depreciation in revised return, ITO cannot allow depreciation adverting to......

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