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2012 (5) T.M.I. 152 (HC ) Meaning and Scope of the term 'Actually paid' - Constitutional validity of Section 48(5) of the Maharashtra Value Added Tax Act, 2002 (MVAT Act, 2002) - Petitioner seeks that the words “actually paid” be read down to mean “ought to have been paid” - ...... |
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2012 (5) T.M.I. 204 (HC ) Director of Income-tax (Exemption) Versus National Association of Software & Services Companies Sections:- 011, 028, 004, 036, Interpretation of Section 11(1)(a) - Application of income - treatment of payment of taxes under the Voluntary Disclosure of Income Scheme, 1997 – revenue contested taxes paid are not to be treated as application of income of the trust - Held that:- ...... |
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2012 (5) T.M.I. 203 (Tri ) Piramal Healthcare Ltd. Versus Assistant Commissioner of Income-tax (TDS), 2(2), Mumbai Sections:- 194J, TDS on the activity of super stockist of Chemists & Druggists - Principal to Principal relationship or Principal to agent relationship - held that:- the assessee company has not paid even a single penny to its super stockiest. - Rather, it is just th...... |
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2012 (5) T.M.I. 151 (Tri ) Mars Hotels & Resorts (P.) Ltd. Versus Deputy Commissioner of Wealth Tax, Cen. Cir. 36, Mumbai Valuation of property under wealth tax - asset under WT Act - valuation as per valuation fixed by the Stamp Duty Authorities or as per Government approved valuer - Urban land but falling in the non-development - restriction on the construction - 50% ...... |
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2012 (5) T.M.I. 194 (HC ) DIRECTORATE OF REVENUE INTELLIGENCE Versus NARENDRA SOGANI & ORS Cost paid for grant of further opportunity to accused - appellant contested that no provision in the Cr.P.C under which this cost can be imposed by Court and be given to the accused persons and when accused have been substantially responsible for the...... |
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2012 (5) T.M.I. 111 (AAR ) Roxar Maximum Reservoir Performance WLL, Sections:- 44AB, 245R, Contract for ‘services for supply, installation and commissioning of 36 manometer gauges’ with ONGC - Held that:- On a proper reading of the Invitation to Tender and the contract entered into it is a contract for installation of equipment which the t...... |
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2012 (5) T.M.I. 139 (Tri ) Gopal Sarkar Versus Additional Commissioner of Income-tax, Range-49, Kolkata Sections:- 271D, Penalty imposed u/s. 271D as the assessee receiving loans in cash in contravention of the provisions of section 269SS – Held that:- CBDT Circular No.572 dated 03.08.1990 has clearly brought out the provision of section 269SS explaining that "for taki...... |
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2012 (5) T.M.I. 140 (HC ) CANON INDIA P. LIMITED & Others Versus VALUE ADDED TAX OFFICER AND ANR. Whether or not multi functional printers are input or output units under Entry No.41A of the notification issued under the DVAT Act. - held that:- the issue in question first requires determination of factual aspects viz., whether or not the multi fu...... |
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2012 (5) T.M.I. 150 (SC ) Commissioner of Income-tax Versus Nalwa Sons Investment Ltd. Sections:- 115JB, 271, SLP dismissed against the order of HC in the matter of COMMISSIONER OF INCOME-TAX Versus NALWA SONS INVESTMENTS LTD. [2010 -TMI - 78229 - DELHI HIGH COURT] - The issue involved was penalty on account of adjustments to book profit by AO u/s 115JB - Mi...... |
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2012 (5) T.M.I. 110 (Tri ) Breeze Constructions (P.) Ltd. Versus Income-tax Officer, Ward 3(1) Sections:- 036, 035D, Disallowance interest expenses holding that the assessee has not commenced its business – Held that:- As per provision of section 36(1)(iii) interest paid, in respect of capital borrowed for acquisition of an asset for extension of existing business ...... |
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2012 (5) T.M.I. 125 (Tri ) Deputy Commissioner of Income-tax, Circle-14 Versus Mohan Balakrishnan Pookulanagara Sections:- 090, 080G, Full exemption of salary under DTAA u/s 90 to the assessee for the salary received from foreign company – AO contested that the claim of the salary received from Polish Company as per Article 17(2) of the Agreement between India and Poland DTAA the p...... |
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2012 (5) T.M.I. 124 (Tri ) Armayesh Global Versus Assistant Commissioner of Income-tax-12(3) Sections:- 040, 195, 009, Payment to Overseas Commission agent - whether it is simply commission, or it is in the nature of "fees for technical services"? - liability on the assessee to deduct withholding tax – Held that:- The agreement between the assessee and the Non Resid...... |
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2012 (5) T.M.I. 100 (Tri ) Rajasthan Housing Board Versus Commissioner of Income-tax, Jaipur-II Sections:- 012AA, Withdrawal of registration granted u/s 12AA – Held that:- Objectives of the institution does not fall under the provisions of section 2(15) and therefore, the assessee was entitled to registration u/s 12AA of the Act - CIT was not correct in withdraw...... |
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2012 (5) T.M.I. 99 (HC ) ADITYA KHANNA VERSUS ASST.COMMISSIONER OF INCOME TAX Sections:- 009, 147, 148, Reopening assessment - petitioner contested that he is a non-resident and had no income chargeable to tax in India other than what was declared - Held that:- No merit in the writ petition - the affidavit filed by department affirmed that he had init...... |
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2012 (5) T.M.I. 129 (HC ) M/s. Tata Teleservices (Maharashtra) Ltd. Versus Union of India Whether Tata Teleservices (Maharashtra) Ltd. and Tata Consultancy Services Ltd. cannot be considered as group companies under para 9.28 of the Foreign Trade Policy 2004-2009. – Held that:- The Policy Interpretation Committee has not assigned any reas...... |
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2012 (5) T.M.I. 138 (Tri ) Arvind Murjani Brands (P.) Ltd. Versus Income-tax Officer, Ward 5(1), Mumbai Sections:- 199, 194B, Disallowance of credit of TDS – no chargeable income in the hands of assessee - The franchisee pays rent to the assessee after deducting applicable TDS." The assessee explained the transaction with the help of accounting entries passed in its books o...... |
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2012 (5) T.M.I. 91 (HC ) COMMISSIONER OF CENTRAL EXCISE, DELHI-I VERSUS JOINT SECRETARY(REVISIONARY AUTHORITY) & ANR. Applications for rebate/refund of the CVD or additional duty paid on the inputs utilized for manufacture rejected - Held that:- A harmonious and cumulative reading of provisions of Section 3 of the customs Tariff Act there was no good cause or reason...... |
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2012 (5) T.M.I. 90 (Tri ) Pharma Search Versus Assistant Commissioner of Income-tax 15(3), Mumbai Sections:- 010(10D), 043B, 145, 438, Applicability of section 43B on payment of service tax - Non-inclusion of service tax in gross receipts – Held that:- As per the Service Tax Law, Service Tax is payable only when the payment/fees for underlying service provided are realized - as the ...... |
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2012 (5) T.M.I. 80 (HC ) Subhash Chandra Vashishth Versus Institute of Chartered Accountants of India Permission to allow writer to the Differently Abled Candidates by ICAI during exam - Guidelines prescribing the procedure to be followed regarding granting of 'Writer' to the Differently Abled Candidates - objection raised on the points that the Wri...... |
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2012 (5) T.M.I. 68 (HC ) XTRAA CLEANCITIES LTD Versus UOI AND ORS Penalty imposed on the petitioner Company and also suspended the Importer Exporter Code – petitioner claim to re-export the goods to foreign exporter revoking the suspension of the Importer Exporter Code as the agreement was entered before the levy o...... |
 
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