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Rectification u/s 154 - The Assessee argued that...
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Showing 5951 to 5999 of 5999 Records
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February 7, 2012
I.Tax:
Set off of loss from assets on which depreciation was claimed - under section 74(1)(b) the assessee is entitled to the claim of set off of long term capital loss against...
February 7, 2012
I.Tax:
Capital Gains Adoption of valuation made by the Stamp duty authorities as consideration - - Once the assessee claimed before the A.O. that the fair market value...
February 7, 2012
S.Tax:
Constitutional validity of levy of service tax on import of services - Does the Parliament have the powers to legislate for any territory - provision does not suffer...
February 7, 2012
S.Tax:
Applicability of CAG (Duties, Powers and Conditions of Service) Act, 1971 for conduct of audit of private company - let there be an interim order directing that no...
February 7, 2012
S.Tax:
Cargo Handling Service - Transporting coal from wagons to Thermal Power Station by conveyor belt and not by any means of transportation - service rendered by Appellants...
February 7, 2012
S.Tax:
Service tax liability - recipient of services - Since parent company does not have any office or establishment in India, by virtue of the provisions of Section 66A of...
February 7, 2012
C.Ex.:
Eligibility to avail the credit of balance 50% of the amount of duty paid on the capital goods in the subsequent financial year, without installing the same and putting...
February 7, 2012
C.Ex.:
Cenvat Credit - Goods destroyed in heavy floods, were cleared as waste and scrap - there was no provision in the law at the relevant time for reversal of CENVAT credit...
February 7, 2012
VAT:
Central Sales Tax - movement of goods from the State of Maharashtra to Mumbai High does not constitute a movement from one State to another State. Mumbai High does not...
February 7, 2012
I.Tax:
Royalty for exclusive rights of distribution of Cinematographic films assessee has a business connection in India but does not have any P.E. in India. Since the Indian...
February 7, 2012
I.Tax:
Block assessment versus Income escaping assessment -If the time period for assessment under 158BD has expired the proceedings under section 148/147 of the Act, appears...
February 7, 2012
S.Tax:
Rebate under Rule 5 - Export of services - Just because FICRs do not bear the export invoice numbers, it cannot be concluded that the same do not pertain to the service...
February 7, 2012
C.Ex.:
Stay - waiver of pre deposit - As held by the Apex Court in Benara Valves Ltd case (2006 -TMI - 866 - SUPREME COURT OF INDIA), the undue hardship to the person is a...
February 7, 2012
C.Ex.:
Central Excise valuation - The appellant's finished product i.e. EOT cranes were completely manufactured, even without being fitted with magnets. Therefore Value of...
February 7, 2012
I.Tax:
Renovation expenses lease building The building that was taken on lease remained intact. What has been done was only to create a better working environment. -...
February 7, 2012
I.Tax:
Validity of reassessment proceedings reassessment proceedings should not continue as no notice u/s 143(2) was served on the assessee within the stipulated time. - The...
February 7, 2012
S.Tax:
Inasmuch as the medical and personal accident policy insurance etc. form part of the cost of the final product, in terms of CAS 4, the same has to be held as modvatable...
February 7, 2012
S.Tax:
Coaching Centres Services - Books along with Services - Books of another company - Standard Text book - Exemption under notification no. 12/2003.... - AT
February 7, 2012
C.Ex.:
Central Excise MRP based valuation - after sales service charges for four years being optional, not includible for valuation while determining MRP under Section 4A of...
February 4, 2012
I.Tax:
Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel (DRP) - Reference to - Constitution of DRP at specified places - Cir. No. 1/FT&TR/2012 Dated: January 31, 2012
February 4, 2012
I.Tax:
Assessment - General - Processing of returns of assessment year 2011-12 - Steps to clear backlog - Cir. No. 01/2012 Dated: February 2, 2012
February 3, 2012
DGFT:
Fixation of Standard Input-Output Norms (SION) for the export product Articles made of Thermo Plastic Elastomer (TPE). - Cir. No. 95 /(RE-2010)/2009-2014 Dated: February 2, 2012
February 3, 2012
DGFT:
Fixation of Standard Input Output Norms (SION) of Food Products (Product Code: E) in the Handbook of Procedures V.2 (2009-14). - Cir. No. 92 (RE-2010)/2009-2014...
February 3, 2012
DGFT:
Amendment of Standard Input Output Norms (SION) of Food Products (Product Code: E) in the Handbook of Procedures V.2 (2009-14). - Cir. No. 93 (RE-2010)/2009-14...
February 3, 2012
DGFT:
Amendment of Standard Input Output Norms (SION) of Food Products (Product Code: E) in the Handbook of Procedures V.2 (2009-14). - Cir. No. 94 (RE-2010)/2009-14...
February 2, 2012
FEMA:
Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR. - Cir. No. 74 Dated: February 1, 2012
February 1, 2012
Cus.:
Implementation of The Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order 2009 reg. - Cir. No. F.No. 528/109/2011-STO (TU) Dated: January 30, 2012
February 1, 2012
Cus.:
Classification of Fused Silica under Customs Tariff Act, 1975 - regarding. - Cir. No. 03 / 2012 - Customs Dated: February 1, 2012
February 1, 2012
Cus.:
Amends Notification No. 36/2001-Customs(N.T) Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values. - Ntf. No. 10/2012 Customs (N....
February 1, 2012
FEMA:
Opening of Diamond Dollar Accounts (DDAs). - Cir. No. 73 Dated: January 31, 2012
February 28, 2011
C.Ex.:
Central Excise Notifications - Budget 2011-12
February 28, 2011
C.Ex.:
Central Excise Notifications - Budget 2011-12
February 28, 2011
Cus.:
Customs Notifications - Budget 2011-12
February 28, 2011
S.Tax:
Service Tax Notifications - Budget 2011 - 2012
February 28, 2011
Cus.:
Various amendments in Customs - Budget 2011-2011
February 28, 2011
C.Ex.:
Various amendments in Central Excise - Budget 2011-2012
February 28, 2011
S.Tax:
Various Amendments in Service Tax - Budget 2011-2012
February 18, 2011
I.Tax:
Net interest income (Rs. 2,93,83,36,422/-) on Govt. Securities / Inter company deposits / bank deposits etc. is taxable under income from other sources
February 18, 2011
C.Ex.:
To raise tax disputes, public sector undertakings no more require COD clearance SC recalls its 3 earlier decisions
February 10, 2011
Cus.:
Adjudicating authority can not be permitted to circumvent the order passed by the High Court Refund in customs - SC
February 10, 2011
I.Tax:
If a sum was paid by the assessee that may render him liable to penal action, the same could not be allowed as deductible expense SC
February 10, 2011
I.Tax:
If a sum was paid by the assessee that may render him liable to penal action, the same could not be allowed as deductible expense revision u/s 263 upheld -HC
February 7, 2011
I.Tax:
Assessee Society is not liable to deduct tax at source on account of payments made to the truck owners who are also members of the society - Sec. 194C
February 7, 2011
I.Tax:
Investment in personal capacity and separate accounts maintained, no disallowance Section 14A
February 7, 2011
S.Tax:
Tribunal took the consistent view of disallowing 1% of the dividend income as expenses incurred for earning such dividend.
February 3, 2011
S.Tax:
Cenvat Credit Service tax paid on non taxable services by the service provider department cannot deny the credit
February 3, 2011
I.Tax:
Transfer of development rights Provisions of sec. 50C are applicable even if the name of the assessee still stand in the record of the municipal record -ITAT
February 3, 2011
I.Tax:
If two views are possible & AO accepted one view CIT can not revise the order u/s 263 HC
February 3, 2011
I.Tax:
Goodwill, a positive reputation built by a concern over a period of time, dep. Allowed.
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: A simplified GST guide designed for commission agents and brokers.
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