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Showing 2151 to 2200 of 2291 Records
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September 12, 2012
FEMA:
Trade Credits for Import into India. - Circular
September 12, 2012
C.Ex.:
Regarding the withdrawal of duty exemption in respect of goods required for initial setting up or substantial of Mega/ Ultra mega power projects. - Notification
September 12, 2012
Cus.:
Confirmation of demand and imposition of penalties by invoking extended period - SC granted stay partly on deposit of 203 crores - SC
September 12, 2012
Cus.:
Export of the goods - claim of duty drawback - Mere allegation of wrong classification without proving intentional mala fide cannot lead to imposition of penalty - CGOVT
September 12, 2012
Cus.:
Regarding inclusion of Inland Container Depot (ICD) Irungattukottai in the list of ports permitted for exports and imports under Export Promotion. - Notification
September 12, 2012
Cus.:
Seeks to amend Notification 12/2012-Customs, dated 17-03-2012, regarding the withdrawal of duty exemption in respect of goods required for initial setting up or...
September 12, 2012
S.Tax:
Demand of service tax with interest - information received by the appellants after passing of the adjudication order, under the RTI Act, is relevant to the facts of the...
September 12, 2012
S.Tax:
Ordinary taxi-operators on the street are not brought under tax net under the entry for “Rent-a-Cab” scheme - AT
September 12, 2012
S.Tax:
Service provided by CRRS is to the Airlines and the Air Travel agent is promoting the service provided to Airlines - service provided by the Appellants to CRRS is...
September 12, 2012
C.Ex.:
Classification - 'Parts of Television Receivers’ under heading 8529 OR ‘Television Receivers’ under Tariff Entry 8528 - Revenue had rightly classified the goods- product...
September 12, 2012
C.Ex.:
Manufacture of fire bricks grog - goods are sold in gunny bags in loose condition held as Waste and scrap of fire bricks to be non-excisable / dutiable - AT
September 12, 2012
C.Ex.:
Rebate claim – Procedural infraction of Notification, circular, etc. are to be condoned if exports have really taken place, and the law is settled now that substantive...
September 12, 2012
C.Ex.:
The purpose of executing bond under Sections 58 & 65 of Customs Act, 1962 is entirely different - there is distinction between a bond executed for working as EOU and a...
July 12, 2012
FEMA:
Non Resident Deposits- Comprehensive Single Return. - Circular
July 12, 2012
FEMA:
Foreign Exchange Management Act, 1999 – Submission of Revised A-2 Form. - Circular
July 12, 2012
VAT:
CHARGING OF INTEREST UNDER THE DVAT ICST ACTS. - Circular
July 12, 2012
DGFT:
Deferment in the date of effect for implementation of bar-coding on Primary and Secondary level packaging on export consignment of pharmaceuticals and drugs for tracing...
July 12, 2012
Co.Law:
Notifying certain sections of Companies (Second Amendment) Act, 2012. - Notification
July 12, 2012
Co.Law:
Sections 51, 63-65 of LLP Act,2008 notiifed. - Notification
July 12, 2012
Co.Law:
Delegation of powers of Central Government to Regisrar of Companies. - Notification
July 12, 2012
Co.Law:
Delegation of Powers of Central Government to Regional Director. - Notification
July 12, 2012
Co.Law:
Company Law Board (Fees on Application and Petitions) (Amendment) Rules, 2012. - Notification
July 12, 2012
I.Tax:
Capital gains tax - sale of shares before listing - sale through public offer - the transaction would not be eligible for payment of capital gain tax at the lower rate of 10%. - HC
July 12, 2012
I.Tax:
The trust is not an “association of persons”, the provisions of Section 40A(2) are not attracted to the transaction between the trust and the assessee company. - HC
July 12, 2012
I.Tax:
Dis allowance of lease rental paid to the Trust - Enhancement of lease rent allowed as revenue expenditure - - HC
July 12, 2012
I.Tax:
Deleting penalty u/s 13 of Interest Tax Act. 1974 - ‘bill discounting charges’ have to be computed and included in interest - Penalty levied - This is not the case of a...
July 12, 2012
I.Tax:
Difference in the investment as shown by the assessee and as ascertained by DVO - addition u/s 69 or 69B - the condition precedent for making a reference to the DVO is...
July 12, 2012
I.Tax:
Apportionment of income - An estimate of 15% ratio fixed 10 years back cannot be applied now in the name of consistency especially keeping in view the increase in...
July 12, 2012
I.Tax:
Revenue expenditure versus capital expenditure - expenditure incurred on ERP Software – allowed as revenue expenditure - AT
July 12, 2012
I.Tax:
Disallowance of conveyance expenses, staff welfare expenses, sundry expenses and traveling expenses - certain expenses were not supported by third party vouchers,...
July 12, 2012
I.Tax:
Accrual of income - Taxability of advance license benefit receivable - assessee could not contend while filing the return of income that such income should not be...
July 12, 2012
I.Tax:
Though there was no manufacturing and sales activity, but there certainly was some “business activity” - the revenue authorities were incorrect in disallowing the claim...
July 12, 2012
I.Tax:
Disallowance u/s 40A(3) - cash payment of legal tender fees to the ‘South Western Railway’ which is a part of the Government was covered in the exceptions provided in...
July 12, 2012
Cus.:
Challenge import of toxic wastes from industrialized countries to India - Central Government is directed to issue a notification to ban the import of such identified...
July 12, 2012
S.Tax:
Storage or warehouse keeper – recipient of service from foreign party i.e. PROSAFE – Being an agent of the process of production, it was not a storage or warehouse keeper. - AT
July 12, 2012
S.Tax:
Reclassification of service - consulting engineer services versus maintenance and repair service – Any change in classification can only be prospective and the issue...
July 12, 2012
S.Tax:
Valuation - transportation of passengers for International journey by air - passenger service fees (PSF) collected on behalf of the International Airport Authority of...
July 12, 2012
C.Ex.:
Dispute regarding classification of pin mailer - printed continuous computer stationery - assessee contending the same to fall under Chapter 49 of the tariff whereas...
June 12, 2012
Cus.:
Classification of Rail Cum Road Vehicle - regarding. - Circular
June 12, 2012
LLP:
Extension of time in Filing of annual return by Limited Liability Partnerships (LLPs) - Circular
June 12, 2012
I.Tax:
Applicability of AS-7 to Developer - Since the assessee can be termed as a contractor as also a developer, therefore the Revenue can be recognized in terms of AS-9 and not As-7. - AT
June 12, 2012
I.Tax:
Registration u/s 12A - advancement of animal welfare directed towards prevention or suppression of cruelty to animals or prevention or relief of suffering by animals are...
June 12, 2012
I.Tax:
Deduction u/s 54B - denial - sale of agricultural land standing in assesee's name - purchases of land in name of son and daughter-in-law - disallowed the exemption u/s 54B - HC
June 12, 2012
I.Tax:
Deemed dividend - Whether loans obtained by the assessee from its subsidiaries were in the nature of deemed dividends as per section 2(22)(e) - they cannot be treated as...
June 12, 2012
I.Tax:
TDS under Section 194-I or 194C - 'work' u/s 194C - where two interpretations are possible, the one which is favourable to the assessee should be adopted. - HC
June 12, 2012
I.Tax:
If satisfaction is not recorded by the Assessing Officer for transferring the file under Section 158BD, the assessment made under Section 158BC is invalid. appeal filed...
June 12, 2012
I.Tax:
Deduction claimed u/s 54F of the Income Tax Act – long term capital gain – purchase of new property jointly in the names of the assessee and his wife - assessee is...
June 12, 2012
I.Tax:
Capital vs revenue expenditure – Following the matching concept, the materiality concept and Accounting Standard AS 26 in the assessee's case before us, the amount of Rs....
June 12, 2012
S.Tax:
Refund claim - SEZ unit - copies of invoices and proof of payments submitted. - refund can not be denied on the ground that original copies not submitted - AT
June 12, 2012
C.Ex.:
Cenvat credit - service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service - AT
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: Violation of the provisions of Sections 269SS and 269T - scope of the ...
H
: Levy of service tax - Sale of Bought-Out Spares - contracts with a lif...
H
: Condonation of delay in filing an appeal before the appellate authorit...
H
: Dishonour of Cheque - whether filing of a premature complaint debars, ...
H
: Service of SCN - plea of not having accessed the Portal for long perio...
H
: Validity of reopening/reassessment - The tribunal found that the reaso...
H
: Penalty order - Part-B of the e-way bill was not filled up - intent to...
H
: Levy of GST on import / purchase of goods from SEZ units - Requirement...
H
: Restoration of the statutory appeal - The CESTAT had dismissed the app...
F
: Partner Remuneration
F
: composition dealer - DRC - 01
N
: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N
: 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...
H
: Validity of ex-parte assessment order u/s. 144 r.w.s. 147 - Delay in f...
H
: 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 ...
H
: 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
A
: Assessee cannot be deprived of filing an appeal due to non-constitutio...
A
: RECENT DEVELOPMENTS IN GST
F
: 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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