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Highlights / Annotations / Catch Notes For April of 2012
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April
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Showing 1 to 50 of 233 Records
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April 30, 2012
Cus.:
Concessional rate of duty on specific goods when imported into India from Japan. - Notification no. 69/2011-Customs as amended vide Ntf. No. 28 / 2012 - Customs Dated: April 27, 2012
April 30, 2012
Co.Law:
Application of official liquidator alleging misfeasance on the part, of the erstwhile Directors of the Company-in-liquidation - HC
April 30, 2012
I.Tax:
Whether effect of section 32 should be examined while computing short term capital gains and interpreting Section 50 - HC
April 30, 2012
I.Tax:
Power to transfer case from Vapi to Surat u/s 127 - Principles of natural justice - requirement of recording reasons - matter referred to LB - HC
April 30, 2012
I.Tax:
Whether lower rate of tax u/s 115E will be applicable to long term capital gains on sale of bonus shares where such bonus shares resulted out of original investments of...
April 30, 2012
Cus.:
Girls Trousers or Legging - claimed drawback rate - Rate of DBK @ 8.80% of FOB or 1% of FOB value - CGOVT
April 30, 2012
C.Ex.:
SSI exemption - Joint ownership of brand name - each owner is eligible for SSI exemption. - AT
April 30, 2012
C.Ex.:
Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT
April 29, 2012
Indian Laws:
GOODS UNDER SERVICE TAX - Article
April 29, 2012
Indian Laws:
Slump Sale: Transfer under a scheme under the Companies Act can also attract Section 50B. - Article
April 28, 2012
S.Tax:
Services provided by the Agricultural Produce Marketing Committee (APMC) /Board-- regarding. - Cir. No. 157/8 /2012-ST Dated: April 27, 2012
April 28, 2012
VAT:
Purchase of packing material against Form-H - Tax credit is available in the case of goods purchased and used by a dealer, directly or indirectly, for the purpose of...
April 28, 2012
I.Tax:
Jurisdictional pre-conditions for reopening under Section 147 – What is meant by the term “change of opinion? - matter referred to LB - HC
April 28, 2012
I.Tax:
Deduction u/s 80I - interest income on short term bank deposits and tank hire charges - income earned or derived from manufacturing activity - HC
April 28, 2012
I.Tax:
Reasonable cause for the delay in filing the revision application before the CIT under Section 264 - HC
April 28, 2012
I.Tax:
Agriculture Produce Market Committee (AMC) not entitled to exemption under section 10(20) - HC
April 28, 2012
I.Tax:
Deemed income – Section-41(1)(a) -expiry of period of limitation did not extinguish the debt but only prevented the creditor from enforcing the debt - HC
April 28, 2012
I.Tax:
Set off of brought forward unabsorbed depreciation and losses of the unit the Income which is not eligible for deduction under Section 10A of the Act - HC
April 28, 2012
S.Tax:
Liability of service recipient to pay (reimburse) service tax to the server provider - SC
April 28, 2012
S.Tax:
Separate and distinct contracts or composite contract - abatement under Notification No.19/2003-ST dated 21/8/2003 - AT
April 28, 2012
S.Tax:
Once it is held that electrical installation is a part of the composite contract for erection, commissioning or installation of WTGs, the appellant's claim for the...
April 28, 2012
C.Ex.:
Hydraulic Oil and Hadilin which is a releasing agent used in the Die cannot be considered as part or accessory of the capital goods. - AT
April 27, 2012
VAT:
whether supply of goods to other units of the Department of Atomic Energy would constitute stock transfer or are inter-State sales liable to tax under the CST Act - HC
April 27, 2012
I.Tax:
Notice to re-open the assessment u/s 148 - providing accommodation entries for commission. - the material gathered by the Investigation Wing provides required nexus - HC
April 27, 2012
I.Tax:
Revenue expenditure or capital expenditure - Claim of interest paid to the Noida Authority on account of purchase of land - HC
April 27, 2012
I.Tax:
TDS u/s 194C on running a study centre through various licensees or franchisees - HC
April 27, 2012
I.Tax:
Proceedings against CIT - alleged lapses/irregularities in eight cases - extension of favor to assessee - HC
April 27, 2012
I.Tax:
STCG or STCG - Determination of period of holding of 12 or 36 months - inclusion or exclusion of first day of acquisition - HC
April 27, 2012
I.Tax:
Interest under section 234C - cheques were realized after the due dates for payment of advance tax even though the assessee had deposited the cheques in the bank within time - AT
April 27, 2012
I.Tax:
MAT - Rectification of mistake - Deduction of prior period items from book profit - section 115JA - HC
April 27, 2012
S.Tax:
Service tax on laying of commissioning of sewage pipeline and other civil works for Nashik Municipal Corporation - ‘works contract service’ – AT
April 27, 2012
S.Tax:
CENVAT credit on service tax paid on insurance services relating to Group Medical Claim and Group Personal Accident Policies - AT
April 27, 2012
C.Ex.:
Cash Discount - Deduction from Central Excise Valuation - for the period prior to 01/07/2000 and for the period post 01/07/2000. - AT
April 27, 2012
C.Ex.:
Transaction value based valuation or MRP based valuation - Section 4 or section 4A - Supply of mango avakai pickles to M/s Nestle - AT
April 26, 2012
Cus.:
Rate of exchange of conversion of each of the foreign currency with effect from 1st May, 2012 - Ntf. No. 38/2012- Customs (N.T.) Dated: April 26, 2012
April 26, 2012
I.Tax:
Block assessment - Penalty u/s 158BFA - whether mandatory or discretionary - HC
April 26, 2012
I.Tax:
Denial of waiver of interest, levied under Section 234A, B and C of the Income Tax Act - HC
April 26, 2012
I.Tax:
Disallowance of Rs.1,78,562 being prior period adjustments - The entire dispute thus hinges on the question as to the previous year in which liability to pay has...
April 26, 2012
Cus.:
Import of old, used and discarded rubber tyres – Department enhanced value of tyres, imposition of redemption fine in lieu of confiscation and penalty - AT
April 26, 2012
Cus.:
Valuation of imported goods - MRP based valuation or transaction value - CVD - AT
April 26, 2012
S.Tax:
Whether the respondents were doing any service for the prospective buyers or were doing the construction activity for themselves - AT
April 26, 2012
S.Tax:
Claim of refund rejected on the ground that according to the Clause 2(f) of Notification No.17/2009-ST, dt.7.7.09 - AT
April 26, 2012
VAT:
Classification - MVAT - Whether the product, nutralite table margarine, manufactured by the respondent-assessee is a vegetable oil covered under Schedule C, entry 100...
April 26, 2012
I.Tax:
Invoking the provisions of section 50B to sale of assets of the M Seal Division of the Appellant - assessee contented that it was an itemized sale - Slump sale - AT
April 26, 2012
I.Tax:
Assessee in default - TDS u/s 194J - Trust directly makes payments to various hospitals as per the MOUs it entered with such hospitals. - AT
April 26, 2012
I.Tax:
Deduction u/s 80IB - Date of commencement of manufacturing activity - - HC
April 26, 2012
I.Tax:
Deduction u/s 80-I - denial of deduction u/s 80-I(9) - Close relations between the assessee - company and the foreign buyer - burden of proof - Deduction u/s 10A read...
April 26, 2012
I.Tax:
Disallowance u/s 40(a)(ia) - Sub contractor - Non deduction of TDS under Section 194C - hiring charges - tippers and excavators- AT
April 26, 2012
I.Tax:
MAT - 115JB - AO has powers to go behind the accounts and see whether same have been prepared in accordance with the requirements of Part II and Part III of Schedule VI...
April 26, 2012
I.Tax:
The economic reasons for insertion of Sec. 10(33) of the Act clearly shows that the source viz., transfer of capital asset being units of US 64 itself that has been...
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: Levy of service tax - Sale of Bought-Out Spares - contracts with a lif...
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: Condonation of delay in filing an appeal before the appellate authorit...
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: Dishonour of Cheque - whether filing of a premature complaint debars, ...
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: Restoration of the statutory appeal - The CESTAT had dismissed the app...
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: Violation the provisions of Sections 269SS and 269T - scope of the ter...
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: Partner Remuneration
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: composition dealer - DRC - 01
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: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
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: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
A
: Deciphering GST Notification: Tax Implications of Corporate Guarantees
A
: Tax leviable at 12 percent on Mango Pulp from the beginning of GST
A
: ONUS IS ON THE PART OF SERVICE PROVIDER TO PROVE THAT THE SERVICES ARE...
H
: Addition u/s 69 - Cash/credit deposit in the bank account - Assessment...
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: Validity of ex-parte assessment order u/s. 144 r.w.s. 147 - Delay in f...
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: Entitlement to interest on the delayed refund of pre-deposit - Rate of...
H
: Willful Defaulters - The Calcutta High Court, in its judgement, set as...
H
: Condonation of delay in filing income tax return (ITR) - Rejection of ...
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: Addition u/s 68 - Creditworthiness of the Loan Lender - Genuineness of...
A
: GSTR 2A and GSTR 3B during 2018-19
A
: Delhi Court rules against ITC denial to NBFCs’ recovery agents.
A
: Understanding Systems Audit and Process Audit: A Comparative Analysis
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: Assessee cannot be deprived of filing an appeal due to non-constitutio...
A
: RECENT DEVELOPMENTS IN GST
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: GST ON POST SUPPLY DISCOUNT
C
: Review of validation of KYC records by KRAs under Risk Management Framework
A
: Understanding the Role and Importance of Customs Brokers in Internatio...
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