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Highlights / Annotations / Catch Notes For December of 2010

Home Highlights December December 2010 Year 2010

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Showing 1 to 32 of 32 Records

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December 24, 2010
S.Tax: Repair & Maintenance Service of Road - exemption vide notification dtd 27.7.09 is not retrospective. – writ petition can’t be admitted at summon stage - HC
December 23, 2010
C.Ex.: Units availing excise Exemption in Uttarakhand / Himachal Pradesh are free to increase production & start manufacturing of new goods even after 1.4.2010
December 23, 2010
S.Tax: Service tax on sale and purchase of flats – constitutional validity upheld by HC
December 22, 2010
S.Tax: Exemption from Service tax - Repair of bridges, tunnels, dams, airports, railways and transport
December 22, 2010
S.Tax: Exemption from Service tax - Weather Based Crop Insurance Scheme or the Modified national Agricultural Insurance Scheme
December 22, 2010
S.Tax: Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn
December 18, 2010
C.Ex.: Use of brand name of 'TATA' alongwith with own brand namd 'ACE' on cover assembly as ‘TATA ACE’ – no SSI Exemption
December 18, 2010
C.Ex.: No SSI exemption under C. Excise when companies in question were intertwined in their operation and management
December 18, 2010
Cus.: Classification under CE and Customs - the interpretive powers of Court are significantly curtailed by the presence of a specific enumeration the Tariff - SC
December 18, 2010
I.Tax: A form prescribed under rules can not override statute
December 18, 2010
I.Tax: SC allows setoff of MAT credit with tax liability before calculating interest u/s 234A, 234B & 234C
December 13, 2010
Cus.: Smuggled goods will not come within the definition of imported goods for the purpose of the exemption notification – sc
December 13, 2010
S.Tax: Fabrication of structures at site but exempted in Excise, no service tax under BAS
December 13, 2010
C.Ex.: If there is no mens rea, no mandatory penalty u/s 11AC - SC
December 13, 2010
C.Ex.: Excise – sale through related parties, valuation provisions applicable – tribunal order reversed by SC
December 13, 2010
I.Tax: Short deduction of TDS upto ₹ 100 will be ignored
December 13, 2010
I.Tax: IF TDS or refund is exceeding ₹ 4 lac or 25K respectively – credit will be allowed after verification
December 11, 2010
S.Tax: No Service Tax on Marine Logistic Services rendered by Offshore Support Vessels under entry Section 65(105)(zzzy) during 1.6.2007 to 15.5.2008 - SC
December 11, 2010
Cus.: Modvat/Cenvat Credit subsequent to export after declaring that credit not availed in AR-4 & availing duty drawback is not permissible-SC
December 10, 2010
S.Tax: Commercial training or coaching Service, no exemption during 10.9.04 to 15.6.05 – Amendment to the notf 24/04 is not retrospective – HC order reversed - SC
December 10, 2010
S.Tax: Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services
December 9, 2010
I.Tax: Cash Credit, amount received in cash, assessee failed to explain, amount is taxable u/s 68 - SC
December 9, 2010
I.Tax: R & D Expenditure - A notification issued during the year, deduction is available for the whole AY u/s 35
December 9, 2010
I.Tax: Waiver of capital loan under OTS is not taxable as revenue receipt u/s 28
December 9, 2010
S.Tax: Electricity meter installed in consumers premises and hire charges collected – no service tax
December 9, 2010
Cus.: Department failed to take action in time, no ground to deny the due benefit to claimant - SC
December 7, 2010
Co.Law: MCA - Easy Exit Scheme, 2011 from 1.1.2011 to 31.1.2011 - for defunct companies, for getting their names strike off from the Register of Companies (ROC)
December 4, 2010
C.Ex.: Clarification on execution of Bond Undertaking by the SEZ Developer or SEZ Unit in terms of rule 22(1 )(iv) of the SEZ Rules, 2006.
December 4, 2010
C.Ex.: Short shelf-life cannot be equated with no shelf-life. Shelf-life of 2 to 3 days – Product is marketable and excisable - SC
December 3, 2010
I.Tax: From the facts, HC determined the method of accounting followed by the assessee - Enhanced compensation is taxable in year of receipt as cash based accounting
December 3, 2010
I.Tax: TDS to be deducted at the time of accrual of interest or prescribed interval only in case of time deposit u/s 194A by banks following CBS software
December 3, 2010
I.Tax: Enhancements in TDS module and Processing of 4th quarter of Salary TDS returns - instruction no. 28

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