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Year 2012
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Showing 3601 to 3650 of 3762 Records
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January 19, 2012
C.Ex.:
Procurement of Excisable Goods at Concessional Rate of Duty - Merely because the supplier has not brought back the goods to his factory to avoid transportation expenses...
January 19, 2012
I.Tax:
Transfer of sole proprietorship business to company - exemption u/s 47(xiv) - if the full amount due under the capital account and also the current account of the...
January 19, 2012
I.Tax:
Capital gain - sale of proprietary concern - conditions of section 47(xiv) fulfilled - transaction has to be treated as a transfer within the meaning of section 47(xiv)...
January 19, 2012
I.Tax:
Block assessment - AO has not recorded the satisfaction for issue of notice under section 158BD, prior to completion of assessment, the issue of notice under section...
January 19, 2012
I.Tax:
Whether rejection of the claim of deduction of expenditure on account of non-commencement of business is justified to levy penalty under section 271(1((c) - held no.... - AT
January 19, 2012
S.Tax:
Liability of Sub-Contractor to pay service tax when it stands paid by the main Contractor on the total amount inclusive of the service part - the amount of service tax...
January 18, 2012
Cus.:
Amends notification no. 36/2001-Cus (N.T.) - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values - Ntf. No. 04/2012-Customs (N.T.)...
January 18, 2012
Cus.:
Seeks to impose safeguard duty at the rate of 10% ad valorem, on Phthalic anhydride. - Ntf. No. 01/ 2012-Customs (SG) Dated: January 17, 2012
January 18, 2012
Cus.:
Corrigendum of Notification no. 8/2012-Custom (ADD). - Ntf. No. CORRIGENDUM Dated: January 17, 2012
January 18, 2012
FEMA:
Risk Management and Inter-Bank Dealings - Commodity Hedging. - Cir. No. 68 Dated: January 17, 2012
January 17, 2012
I.Tax:
Dis-allowance of interest expense from allegadly interest income by Revenue – The interest paid to the power procurement utilities on commitment advances was capitalized....
January 17, 2012
I.Tax:
Though assessee furnished the director’s report, the actual write off, filing of balance sheets, memorandum and articles of association, letter to DISL etc. however, the...
January 17, 2012
Cus.:
Drawback under Section 75 of the Customs Act - petitioner though applied for drawback at 'Brand Rate' is eligible for drawback on the copper used by them in the...
January 17, 2012
C.Ex.:
Whether the addition and mixing of polymer and additives to base bitumen results in the manufacture of a new marketable commodity - The said process did not result in...
January 17, 2012
C.Ex.:
The word 'consumer' in the said Note 11 of Chapter 29 of the Central Excise Tariff Act, 1985 means any consumer including an industrial consumer and the said word is not...
January 17, 2012
C.Ex.:
Manufacture of Ion Exchange Resins – it was not necessary that identical product should be marketable. Even if similar product is proved to be marketable, the test of...
January 17, 2012
I.Tax:
Treatment of Share Application money as loans & Advances(269SS) - Penalty under 271D - Share application monies received by a company, pending allotment of shares, do...
January 17, 2012
I.Tax:
Only the business loss can be carried forward u/s 72 of the Act and it can also be set off only against the business income of the assessee. In present case, assets sold...
January 17, 2012
Cus.:
Applicability of unjust enrichment on refund of fine and penalty - in the case of refund of fine and penalty unjust enrichment is not applicable.... - AT
January 17, 2012
S.Tax:
Cenvat Credit of service tax paid on GTA for disposal of by product - sugarcane is definitely is a raw material for sugar and Press Mud and Ash are used as manure for...
January 17, 2012
C.Ex.:
Cenvat credit - Cenvat credit on the goods, i.e., paints, used for repair and maintenance of various equipments and the pipes and machines - goods which are used as...
January 17, 2012
C.Ex.:
Admissibility of CENVAT Credit of Education Cess in respect of invoices issued by 100% EOU - The issue is no longer res-integra and credit of Education Cess is admissible.... - AT
January 17, 2012
I.Tax:
Whether a transaction is shame - held that:- The existence or non-existence of written agreement would not be fatal to claim deduction on account of expenditure on...
January 17, 2012
I.Tax:
Income escaping assessment - Where AO in the original assessment order,made an addition u/s 41(1) but not in respect of other unconfirmed creditors - This was a factual...
January 17, 2012
I.Tax:
First appellate authority, namely; DCIT (Appeals) or CIT (Appeals) have inherent, implied and ancillary powers to grant stay against the recovery of disputed demand of...
January 17, 2012
I.Tax:
Undisclosed income u/s 68 - genuine or bogus gifts - The assessee failed to produce the donor as also his bank statement to prove that gift was actually given by the...
January 17, 2012
Cus.:
Revision application - Duty drawback claim under Section 74 of the Customs Act - re-export of goods - goods being usable parts/attachments of the main equipment which...
January 17, 2012
C.Ex.:
Valuation - central excise - The Revenue cannot pick only those matters where the goods were sold at higher rates from the depot and ignore the clearances which were...
January 17, 2012
I.Tax:
Assessee had no liability to pay advance tax in view of the fact that his entire income was subject to tax at source. Thus, no interest is chargeable u/s 234B..... - HC
January 17, 2012
S.Tax:
Terms and conditions of the agreement clearly shows that though the appellant has been termed as consignment agent by the principal, the relation between them is...
January 17, 2012
C.Ex.:
Notification No.7/2010-CE(NT), dt.27.2.10, replaces the words 'used in' by the words 'used in or in relation to' by amending Notification No.5/2006-CE(NT). Therefore,...
January 17, 2012
Cus.:
Prescribes rate of custom duty in Respect of diamonds, Platinum, Gold and Silver. - Ntf. No. 01 /2012-Customs Dated: January 16, 2012
January 17, 2012
Cus.:
Prescribes rate of custom duty on Import of Gold & Silver when imported other then through post, courier or baggage. - Ntf. No. 02/2012-Customs Dated: January 16, 2012
January 17, 2012
Cus.:
Prescribes rate of custom duty on Import of Gold & Silver by an eligible Passenger. - Ntf. No. 03/2012-Customs Dated: January 16, 2012
January 17, 2012
C.Ex.:
Amends notification no. 05/2006-CE - Effective Rate of Duty on goods of Chapter 54 to Chapter 82. - Ntf. No. 02/2012-Central Excise Dated: January 16, 2012
January 17, 2012
C.Ex.:
Amends notification no. 23/2003-CE - EOUs/EHTP/STP Units – Excise Exemption on Goods Cleared to DTA . - Ntf. No. 03/2012-Central Excise Dated: January 16, 2012
January 17, 2012
Cus.:
Amends notification no. 36/2001-Cus (N.T.) - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values. - Ntf. No. 03/2012 - Customs (N.T.)...
January 17, 2012
Cus.:
Amends notification No.70/2010-Customs - Anti-dumping duty on Poly Vinyl Chloride Paste Resin also called as Emulsion PVC Resin (hereinafter referred to as the subject...
January 16, 2012
C.Ex.:
Cenvat / Modvat Credit - the flexible plastic films used for testing the FandS machines are inputs used in relation to the manufacture of the final product and would be...
January 16, 2012
Cus.:
Refund of 4% CVD (SAD)-Extension of time upto 31st March 2012, for using re-credited 4% CVD (SAD) amount in DEPB-Regarding. - Cir. No. 02/2012-Customs Dated: January 16, 2012
January 13, 2012
C.Ex.:
Revised Treaty of Trade between India and Nepal. - Cir. No. 958/1/2012-CX Dated: January 13, 2012
January 13, 2012
FEMA:
Foreign investment in Single – Brand Retail Trading Amendment to the Foreign Direct Investment (FDI) Scheme - Cir. No. 67 Dated: January 13, 2012
January 13, 2012
FEMA:
(I) Scheme for Investment by Qualified Foreign Investors in equity shares (II) Scheme for Investment by Qualified Foreign Investors in Rupee Denominated Units of...
January 13, 2012
Cus.:
Seeks to impose anti-dumping duty on imports of Saccharin originating in, or exported from, People’s Republic of China - Ntf. No. 7 /2012-Customs (ADD) Dated: January 13, 2012
January 13, 2012
Cus.:
Rescinds Notification No. 136/2009-Customs, dated the 9th December, 2009 - Ntf. No. 6/2012-Customs (ADD) Dated: January 13, 2012
January 13, 2012
Cus.:
Regarding anti-dumping duty on imports of Cellophane Transparent Film (CTF) originating in, or exported from, People’s Republic of China - Ntf. No. 5/2012-Customs (ADD)...
January 13, 2012
Cus.:
Regarding import of Phosphoric Acid of all grades and all concentrations (excluding Agriculture / Fertilizer Grade) originating in, or exported from, Israel and Taiwan -...
January 13, 2012
Cus.:
Seeks to impose anti-dumping duty on imports of Nylon Filament Yarn originating in, or exported from, People’s Republic of China, Chinese Taipei, Malaysia, Thailand and...
January 13, 2012
Cus.:
Seeks to impose anti-dumping duty on imports of Silk fabrics originating in, or exported from, People’s Republic of China - Ntf. No. 2 /2012-Customs (ADD) Dated: January 13, 2012
January 13, 2012
DGFT:
Filing of applications for DEPB in cases of exports made under “EPCG Shipping Bills” for items “Cotton yarn including Melange yarn” from 01.04.2011 to 04.08.2011 and...
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F
: GST ON POST SUPPLY DISCOUNT
F
: composition dealer - DRC - 01
F
: notice u/s 73 converted to 74
F
: Para medico service provided to Gcvernment Hospital under health care ...
H
: Validity of assessment order u/s 74 - The order passed based on a repo...
H
: Whether the legal services provided by lawyers are covered under the C...
H
: Validity of assessment order and bank attachment notice - no personal ...
H
: Seeking certified copy of the order in original - export proceeds - du...
H
: Time Limitation - Rejection of appeal filed by the petitioner - Physic...
H
: Cancellation of registration of petitioner - The High court concluded ...
H
: Penalty proceedings u/s 271(1)(c) r.w.s. 274 - additional income decla...
H
: Transfer of Jurisdiction u/s 127 - File were transferred from Kolkatas...
H
: Validity of o Ex parte scrutiny assessment order u/s 143(3) r.w.s. 144...
H
: Monetary limit for filing an appeal before the High Court - The High C...
H
: Wavier of demurrage/storage charges - Detention of the goods - Seeking...
H
: Adjudication of show cause notice (SCN) after several year - The tribu...
H
: Rectification u/s 154 - Substitution of addition u/s 269SS with 69A - ...
H
: Exemption from Customs Duty / concessional rate of BCD - Import of HDP...
H
: Grant of approval u/s. 80G(5) - denial of approval as application was ...
A
: Seamless Flow of Input Tax Credit under Goods and Services Tax Act, 2017
A
: Constitution of GSTAT: A Chronological Analysis with Time Limit to fil...
A
: CONDITIONS OF IBC RESOLUTION PLAN NOT TO BE INTERFERED WITH
F
: RECOVERING GST PAID AT HIGHER RATE
C
: E-Waste (Management) Rules, 2022 — Regarding release of imported consi...
C
: Undertaking from the producers (who includes the Importer) of the base...
N
: Securities and Exchange Board of India (Listing Obligations and Disclo...
A
: Liability to pay GST under RCM goes beyond taxable territory
N
: Rate of exchange of one unit of foreign currency equivalent to Indian ...
N
: Seeks to impose Anti-dumping duty on import of Pentaerythritol from Ch...
A
: ITC is not available for the construction of the immovable property fo...
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