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Highlights / Annotations / Catch Notes For March of 2012
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March
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Showing 201 to 237 of 237 Records
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March 6, 2012
S.Tax:
Input service - Refund - service tax paid on construction services within factory premises - construction of the residential premises - credit denied - AT
March 6, 2012
C.Ex.:
Reversal of cenvat credit - Once the credit has been validly taken and utilized, the question of its recovery does not arise when at a later point in time the goods became exempted - AT
March 5, 2012
DGFT:
Grant of export benefits / incentives to export proceeds realized even in Indian rupees – Exports to Iran regarding. - Ntf. No. 105 (RE-2010)/2009-2014 Dated: March 5, 2012
March 5, 2012
DGFT:
Exemption of Bhutan from the application of export bans by India on export of Milk Powder, Wheat, Edible Oils, Pulses and Non Basmati Rice. - Ntf. No. 104 (RE –...
March 5, 2012
VAT:
Sales Tax / VAT - allowability of discount provided vide credit notes under rule 9(a) – discount given by means of credit notes issued subsequent to the sale is as much...
March 5, 2012
I.Tax:
Deemed Dividends - Advance from Company - for applicability of deemed dividends accumulated profits should exist on the date of loan - AT
March 5, 2012
I.Tax:
Business Income Set off against Brought forward loss - Change in shareholding pattern loss not allowed - Share transfer by uncle to nephew is not covered by proviso to...
March 5, 2012
I.Tax:
Whether Sec. 10(26AAB) of the IT Act, 1961 exempts income of Agricultural Market Committees (AMCs) from the levy of income-tax under the Act, inserted by the Finance...
March 5, 2012
S.Tax:
Penalty proceedings - Commissioner is not justified in exercising his suo motu powers to interfere with a discretionary order passed by the original authority to impose penalty - HC
March 5, 2012
C.Ex.:
Differential duty paid wrongly - no refund claim filed - suo-mottu credit of cenvat is ineligible. - AT
March 5, 2012
C.Ex.:
Job work - valuation - Provisions of rule 8 i/.e cost plus 10% not applicable. - AT
March 5, 2012
DGFT:
Amendment in the subject of Notification No. 99 (RE-2010)/2009-14 dated 23.02.2012. - Ntf. No. 103 (RE-2010)/2009-2014 Dated: March 5, 2012
March 5, 2012
DGFT:
Prohibition on export of cotton(Tariff Codes 5201 and 5203). - Ntf. No. 102 (RE-2010)/2009-14 Dated: March 5, 2012
March 4, 2012
I.Tax:
Surrender of leasehold rights – Provisions of Section 50 C will apply on receipt of consideration on transfer of a property, being land or building or both, and not in...
March 4, 2012
Indian Laws:
Constitutional validity of the Cess Act - “Tax versus Fee“ - Building and Other Construction Workers Welfare Cess - The levy by the impugned Act is in effect a ‘fee’...
March 3, 2012
C.Ex.:
Classification of goods - Combined factor that requires to be taken note of for the purpose of the classification of the goods are the composition, the product...
March 3, 2012
DGFT:
Amendment in the subject of Notification No. 98 (RE-2010)/2009-14 dated 23.02.2012. - Ntf. No. 101 (RE-2010)/2009-2014 Dated: March 2, 2012
March 2, 2012
C.Ex.:
Clarification regarding levy of Excise duty on branded precious metal jewellery - Cir. No. F.No.354/38/2011 -TRU Dated: March 2, 2012
March 2, 2012
FEMA:
Foreign Institutional Investor (FII) investment in ‘to be listed’ debt securities - Cir. No. 89 Dated: March 1, 2012
March 2, 2012
Co.Law:
Registration of Companies or LLPs which have one of their objects is to carry on the profession of Chartered Accountant, Cost Accountant, Architect, Company Secretary...
March 2, 2012
I.Tax:
Expenditure incurred on closure of business of manufacturing activity - since the assessee had been doing other business activity also, namely, 'trading' it could not be...
March 2, 2012
I.Tax:
Assessee in default - Time limitation - issuance of notice u/s 201 after a period of 4 years - though there is no period of limitation prescribed for exercise of that...
March 2, 2012
C.Ex.:
Interest for taking the Cenvat credit wrongly - assessee had availed wrongly the Cenvat credit on capital goods - Before the credit was taken or utilized, the mistake...
March 1, 2012
FEMA:
Clarification - Establishment of Branch Offices (BO) / Liaison Offices (LO) in India by Foreign Entities – Delegation of Powers. - Cir. No. 88 Dated: March 1, 2012
March 1, 2012
Cus.:
Appointment of Common Adjudicating Authority. - Ntf. No. F.No. 437/06/2012-Cus. IV Dated: March 1, 2012
March 1, 2012
Cus.:
Amends Notification No. 63/1994-Customs (N. T.) - Land Customs Stations and Routes for import and export of goods by land or inland water ways. - Ntf. No. 17/2012 -...
March 1, 2012
Cus.:
Amends Notification No. 63/1994-Customs (N. T.) - ustoms ports - Appointment for specified purposes. - Ntf. No. 16/2012 - Customs (N. T.) Dated: February 29, 2012
March 1, 2012
I.Tax:
Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory Body/Authority/Board/Commission - Notified body or authority - Competition Commission of India. - ...
March 1, 2012
I.Tax:
Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory Body/Authority/Board/Commission - Notified body or authority - National Skill Development Corporation....
March 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. 15/2012 - Customs (N....
March 1, 2012
FEMA:
Compilation of R-Returns: Reporting under FETERS. - Cir. No. 84 Dated: February 29, 2012
March 1, 2012
FEMA:
External Commercial Borrowings (ECB) for Infrastructure facilities within National Manufacturing Investment Zone (NMIZ). - Cir. No. 85 Dated: February 29, 2012
March 1, 2012
FEMA:
KYC Norms/AML Standards/Combating Financing of Terrorism/Obligation of Authorised Persons under (PMLA), 2002 - Assessment and Monitoring of Risk – Money Changing...
March 1, 2012
FEMA:
KYC Norms /AML Standards/Combating Financing of Terrorism/Obligation of Authorised Persons under (PMLA, 2002 - Assessment and Monitoring of Risk - Cross Border Inward...
March 1, 2012
DGFT:
Earlier the expression “Handmade” did not include “Braided” in the ‘Note:’ at Sr. No.11 in Table-2 of Appendix 37D. This has now been included.
March 1, 2012
DGFT:
Conditionality for Import of Erythromycin Thiocyanate under Advance Authorization Scheme: Applicability of Policy Circular No.9 dated 30.6.2003 and PC 15 dated 17.9.2003....
March 1, 2012
DGFT:
‘On-line’ filing of PRC. - Cir. No. 56 (RE-2010)/2009-14 Dated: February 29, 2012
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: 100% EOU - Cancellation of bonded warehouse licence, letter of permiss...
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: A simplified GST guide designed for commission agents and brokers.
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: Delhi HC issued notice to decide on the taxability of providing corpor...
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: WAIVER OF INTREST UNDER SECTION 234A, 234B AND 234C OF INCOME TAX ACT, 1961
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: Rs. 3731 Crore Penalty Demand from the employees set aside
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