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November 23, 2011 Case Laws Income Tax AT

Deduction u/s 10A - the deduction under s. 10A is not an exemption but only a deduction under Chapter III of the IT Act and the provisions of s. 80AB of Chapter VI-A......
November 23, 2011 Case Laws Service Tax AT

Photography service - value of paper, chemicals and other materials to be included in the value of taxable services u/s 67 - however demand set aside on the ground of......
November 23, 2011 Case Laws Central Excise AT

Manufacture - Whether user of term on the product 'Pure Water' is branding of goods - Re-pacing of Pure Water - 'Pure Water', by any stretch of imagination can not be......
November 23, 2011 Case Laws Central Excise AT

Classification of goods - 'Nomark' cream - Nomark is a medicament classifiable under heading 3003.39 and is not a cosmetic product classifiable under heading 3304..... - AT
November 23, 2011 Circulars FEMA

Comprehensive Guidelines on Over the Counter (OTC) Foreign Exchange Derivatives – Foreign Currency – INR swaps - Cir. No. 50 Dated: November 23, 2011
November 23, 2011 Circulars DGFT

Removal of names of the firms from list of defaulters for failure to export of cotton. - Trade Notice No. 22 Dated: November 22, 2011
November 23, 2011 Circulars FEMA

Foreign Investments in Infrastructure Debt Funds - Cir. No. 49 Dated: November 22, 2011
November 22, 2011 Case Laws Central Excise SC

Supply of caps along with tubes - If in the present case, the caps are not manufactured in the factory of the appellant but are being supplied by the customers of the......
November 22, 2011 Circulars Income Tax

Proforma for obtaining information relating to Transfer Pricing and in other cases - Cir. No. [F. No. 504/31/2010-FTD-I], Dated: November 21, 2011
November 22, 2011 Case Laws Income Tax AT

Taxability of receipt u/s 28(va) - Payments on account of non-compete fees cannot be brought to tax u/s.45 - taxable as business profit... - AT
November 22, 2011 Case Laws Income Tax HC

Order of commissioner passed under section 80G(5)(vi) - Non appealable order - HC admitted the writ petition in the absence of appellate remedy.... - HC
November 22, 2011 Case Laws Income Tax HC

Deduction u/s 80IB - whether workers supplied by the contractor are also to be treated as workers employed by the assessee - held yes..... - HC
November 22, 2011 Case Laws Income Tax AT

TDS on hiring charges of tanker - TDS u/s 194C or 194I - Tax is required to be deducted at source from the payments to the carrier in terms of provisions of sec. 194-C......
November 22, 2011 Case Laws Income Tax AT

Deduction u/s 10A - whether the gain on revaluation of the receivable foreign exchange also forms part of export turnover without actual receipt - Held no..... - AT
November 22, 2011 Case Laws Income Tax AT

Denial of deduction u/s 80IB on technical ground is not justified.... - AT
November 22, 2011 Case Laws Service Tax AT

Payment of service tax on import of services through Cenvat Credit - the exercise of payment of service tax and availment of credit is Revenue neutral exercise - demand.....
November 22, 2011 Case Laws Central Excise AT

Cash refund - Rule 5 of the Cenvat Credit Rules, 2004 - There is no provision in this Rule that the cash refund of accumulated Cenvat credit would not be available if......
November 21, 2011 Notifications Central Excise

Amends Notification No.3/2005-Central Excise, dated the 24th February, 2005 - Ntf. No. 41/2011 Dated: November 18, 2011
November 21, 2011 Case Laws Income Tax HC

Income from lease rental by letting out machinery - merely because the lease period has expired, the character of the rental income does not change from ‘business......
November 21, 2011 Case Laws Income Tax HC

Non deduction of TDS on salary u/s 192 - Once the alleged salary had been subjected to Iraqi income-tax, it cannot be taxed again in India.... - HC
November 21, 2011 Case Laws Income Tax AT

Sale of ESOP shares - LTCG or STCG - Date of acquisition - date of allotment - the assessee’s claim of taxability of gains on the transfer of such rights under the head.....
November 21, 2011 Case Laws Income Tax HC

A society formed by Government of Haryana - the grants received by the assessee should not be considered either as income or for ascertaining the amount expanded or......
November 21, 2011 Case Laws Income Tax AT

Exemption u/s 10(38) - LTCG - point of transfer of shares - conversion of investment into stock in trade or actual sale - Department is justified in computing the income....
November 21, 2011 Case Laws Income Tax AT

TDS on Royalty 195- Broadcasting of cricket matches - As the consideration for live broadcasting does not fall either u/s 9(1)(i) or u/s 9(1)(vi), such amount is not......
November 21, 2011 Case Laws Income Tax HC

Sale of assets of partnership firm after dissolution – Individual erstwhile partners are liable to compute as Capital Gains under section 45.... - HC
November 21, 2011 Case Laws Income Tax AT

TDS u/s 194C on bus hiring charges. - Since in the present case, the payments in question are not to subcontractor, this proviso is not applicable and hence, as per the.....
November 21, 2011 Case Laws Income Tax HC

Prize winning from certain unsold tickets - special rate of tax, i.e., 30 per cent. provided under section 115BB of the Act is applicable even if winning from lottery is....
November 21, 2011 Case Laws Customs AT

Refund - the goods imported vide bills of entry dated 24-8-1998 and 2-2-1999 were cleared provisionally and provisional assessments were subsequently finalized on 216.99....
November 21, 2011 Case Laws Central Excise AT

Supplementary invoice - Manufacturer is liable to pay interest on additional duty (Differential duty).... - AT
November 21, 2011 Case Laws Central Excise AT

Manufacture of brass sheets/circles - exemption under Notification No.5/98, dt.2.6.98 - goods manufactured by the appellant are totally exempt from payment of duty. .. - AT
November 21, 2011 Case Laws Central Excise AT

Classification - the photopolymer relief image plates qualifies for the description of ‘printing blocks’ and accordingly, eligible for the duty exemption during the......
November 19, 2011 News Indian Laws

Revised Concept Paper on Taxation of Services based on Negative List November, 2011
November 19, 2011 Case Laws Service Tax HC

Direct-to-home (DTH) service - Levy of entertainment tax or service tax - Legislative powers of State Govt - It is the entertainment derived from the content that is the....
November 19, 2011 Case Laws Income Tax AT

Deduction u/s 80JJA - it is not fair to restrict the location of municipal limits only, when the Circular No. 772 refers to 'local bodies' which include the Panchayats......
November 19, 2011 Case Laws Income Tax AT

Interest on refund - AO was not justified in withdrawing the interest under section 244A(1) because the seized cash was adjusted against the existing liability and......
November 19, 2011 Case Laws Income Tax HC

Set off of loss suffered on sale and purchase of shares - even business loss in speculative transactions cannot be set off against other business income or income from......
November 19, 2011 Case Laws Income Tax AAR

Sale of shares of Indian Company - non resident company - Mauritius Tax Treaty - the applicant would be entitled to receive the sale proceeds without the deduction of......
November 19, 2011 Case Laws Income Tax HC

Income from property - Licence fee - management and day to day running of the properties being used as hotels etc. - taxable under the head ‘income from business or......
November 19, 2011 Case Laws Income Tax HC

if payment is made in respect of the amount which is not chargeable to tax under the provisions of Act, tax at source (TDS, for short) is not liable to be deducted.......
November 18, 2011 Notifications DGFT

Minimum Export Price of Onions. - Ntf. No. 85 (RE – 2010)/2009-2014 Dated: November 18, 2011
November 18, 2011 Notifications Customs

Amends Notification No. 21/2002-Customs, thereby removing the actual user condition and restricting the exemption to LCD TV panels of 20 inches and above. - Ntf. No.......
November 18, 2011 Circulars FEMA

“Set-off” of export receivables against import payables- Liberalization of Procedure. - Cir. No. 47 Dated: November 17, 2011
November 17, 2011 Case Laws Central Excise AT

Classification - commercial parlance test - classification of 'Milkana Dairy Whitener' and 'Milkana Dairy Powder Light & Sweet' - the goods, in question, are considered.....
November 17, 2011 Case Laws Central Excise HC

Shifting of premises - once the condition is satisfied, the assessee is entitled to the benefit of Cenvat credit at the transfer site..... - HC
November 17, 2011 Case Laws Service Tax AT

Small cable operator - before both the lower authorities, no claim for SSI exemption was made, even though the appellant had taken professional assistance after the......
November 17, 2011 Case Laws Income Tax AT

While the agreement speaks of payment by the franchisees to the assessee, the accounts have been maintained in a manner where payment it shown by the assessee to the......
November 17, 2011 Case Laws Income Tax HC

TDS u/s 194C - Composite contract - tax was required to be deducted only from that labour portion of the contract - no TDS on material portion - HC
November 17, 2011 Case Laws Income Tax HC

Medical expenditure incurred in USA on Cancer Treatment of the proprietor (deceased) of the business - Allowance expenditure u/s 37(1) - Tri
November 17, 2011 Case Laws Income Tax AT

Nature of surrendered - No evidence was either found during survey or explained by the assessee which could establish that the surrendered income was earned from......
November 17, 2011 Case Laws Central Excise AT

The amendment to Rule 6 (6) (i) of the CCR, 2004 by the amending Notification No.50/2008-CE (NT) dated 31/12/2008 shall be applicable w.e.f 10/09/2004 when the CCR, 2004....

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