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Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission established - deduction allowed - HC Rejection of the application for registration – Manufacture of cigarettes - No condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry, before the issue of Central excise registration certificate - refusal of registration is incorrect - Tri Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. - penalty imposed set aside. - Tri Construction of complex - several quarters - different buildings in the same compound. - None of the buildings had more than 12 flats in each building - Prima facie case in favor of assessee - pre deposit waived. - Tri Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - prima facie case is against the assessee - stay granted partly. - Tri Condonation of delay in filing the appeal - assessee is not a company placed with experts advising - Assessee is only an individual which must be appreciated - Delay condoned - Tri Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head “Operating Expenses“ - Claim allowed - Tri It is not open to the Revenue to accept a judgement in the case of an assessee and challenge its correctness in the case of any other assessee without just cause. - Tri Income u/s 2(24) - exercising of voting rights in a particular fashion - to exercise voting rights is not the business of the assessee. - The receipt was not of recurring in nature - not taxable - Tri Wrong accounting entry - inadvertent mistake, merely an accounting entry which is subsequently corrected and explained cannot fasten the assessee with tax liability by assuming it to be an income whereas in realty the amount was by way of advance/ deposit. - Tri Transfer of right to use the goods - Exigible to sales tax -assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and control over the Cinematographic equipments leased out. - Levy of tax upheld - HC Interstate sale or not - CST - passive infrastructure provider - The fact that the goods purchased by the petitioners were neither sold nor used in the manufacture of goods for re-sale does not constitute violation of the C forms. - HC Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - Tri Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. - Tri Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application within a week, the Commissioner proceeded to pass an order in utter haste. - HC Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability confirmed by the adjudicating authority. - Tri If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist watches. Therefore, the goods are liable for confiscation - Tri    Left Stop Right
Circular

Income Tax

Year:-


 
Showing 1 to 20 of 943 Records
1 Circular - 04/2013 - dated - 17-04-2013
 
Issuance of certificate for tax deducted at source in Form No. 16 in accordance with the provisions of section 203 of the Income-tax Act, 1961 read with the Rule 31 of the Income-tax Rules 1962 -- regarding
 
2 Circular - 03/2013 - dated - 26-03-2013
 
Circular on conditions relevant to identify development centres engaged in contract R&D services with insignificant risk
 
3 Circular - 02/2013 - dated - 26-03-2013
 
Circular on application of profit split method
 
4 Circular - PRESS RELEASE - dated - 01-03-2013
 
FINANCE MINISTRY'S CLARIFICATION ON TAX RESIDENCY CERTIFICATE (TRC)
 
5 Circular - Memorandum-1 - dated - 28-02-2013
 
FINANCE BILL, 2013 - PROVISIONS RELATING TO DIRECT TAXES
 
6 Circular - DBOD. No. IBD.BC.81/23.67.001/2012-13 - dated - 14-02-2013
 
Gold Deposit Scheme
 
7 Circular - PRESS RELEASE - dated - 11-02-2013
 
Government Once again urges all Tax Payers to Disclose their true income and pay Appropriate Taxes within the Current Financial Year
 
8 Circular - PRESS RELEASE - dated - 18-01-2013
 
Heads of the Revenue of Brics Countries Identifies Seven areas of tax policy and tax Administration for Extending their Mutual Cooperation; joint Communique issued after Two Day meeting of the heads of Revenue of Brics Countries
 
9 Circular - 01/2013 - dated - 17-01-2013
 
Issues relating to export of computer software Direct tax benefits -Clarification reg.
 
10 Circular - PRESS RELEASE - dated - 14-01-2013
 
STATEMENT OF THE FINANCE MINISTER on GAAR
 
11 Circular - 10/2012 - dated - 31-12-2012
 
Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in search cases during election period
 
12 Circular - F.1-AD (E-BENCH)/AT/2012 - dated - 09-11-2012
 
Procedure of Appellate Tribunal - Practice Note for hearing appeals & Applications fixed before ITAT Nagpur E-Bench
 
13 Circular - 9/2012 - dated - 17-10-2012
 
Tax Deduction at Source on Gas Transportation Charges paid by the purchasers of Natural gas to the sellers of gas. - Purchase and sale of gas. Transportation of gas is only a part of the entire sale transaction
 
14 Circular - 8/2012 - dated - 05-10-2012
 
Income-tax deduction from salaries under section 192 during the financial year 2012-13
 
15 Circular - 7 - dated - 21-09-2012
 
Approval of loan agreements/ long term infrastructure bonds and rate of interest for the purpose of Section 194LC of the Income-tax Act, 1961- regarding.
 
16 Circular - LETTER NO. DIT(L&R)-I/DELAY IN SLP/2012-13, - dated - 19-09-2012
 
Supreme Court has taken a serious view in cases of delay in filing appeals in the High Courts as also SLPs.
 
17 Circular - 06/2012 - dated - 03-08-2012
 
Relaxation from compulsory e-filing of return of income for assessment year 2012-13 - for representative assessees of non-residents and in the case of private discretionary trusts –regarding.
 
18 Circular - 05/2012 - dated - 01-08-2012
 
Inadmissibility of expenses incurred in providing freebees to Medical Practitioner by pharmaceutical and allied health sector Industry
 
19 Circular - 4 of 2012 - dated - 20-06-2012
 
Income-tax authorities - Instructions to subordinate authorities - Authorization of AOs in certain cases to rectify/reconcile disputed arrear demand
 
20 Circular - 03/2012 - dated - 12-06-2012
 
Supplementary Memorandum Explaining the Official Amendments Moved in the Finance Bill, 2012 AS REFLECTED IN THE FINANCE ACT, 2012.
 
 
 
 
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