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Showing 2051 to 2100 of 2118 Records
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May 15, 2012
DGFT:
Conditions and modalities for registration of contracts with DGFT for export of sugar. - Circular
May 15, 2012
DGFT:
Export Policy of Sugar. - Notification
May 15, 2012
I.Tax:
Exemption u/s Section 10-A - conversion of a proprietorship concern into partnership firm - benefit is attached to the undertaking and not to owner thereof
May 15, 2012
I.Tax:
DTAA between India and UAE. - The expression 'liable to tax' is not to read in isolation but in conjunction with the words immediately following it i.e., 'by reason of......
May 15, 2012
I.Tax:
IT - Family arrangement by a deed – The sale proceeds earned by the assessee out of sale of shares held in private limited companies cannot be treated as the income of the assessee.
May 15, 2012
I.Tax:
Treatment of sales tax refund as income under section 41(1) - Decided against the revenue.
May 15, 2012
I.Tax:
IT - extra money collected against levy of sugar in view of the incentive scheme of the Govt. - not taxable.
May 15, 2012
I.Tax:
Since appellant-sugar mill is engaged in marketing of agricultural produce of its members, it is entitled for the exemption as provided under Section 80-P (2) (a) (iii) of the Act
May 15, 2012
I.Tax:
Transactions under a software license agreement - The license charges earned by assessee was not liable to be treated as royalty.
May 15, 2012
I.Tax:
IT - Affiliate Agreement - sharing of fee - Distance learning courses - information through website situated outside India - no royalty - no TDS
May 15, 2012
Cus.:
Anti-dumping duty on the imports of Saccharin – sub-section-1 read with sub-section-5 of section-9A(5) - enhancement in Anti-dumping duty originating or exported from......
May 15, 2012
S.Tax:
When the service tax has been paid together with interest after a delay, and that show cause notice under Section 73 of the Finance Act, 1994, cannot be issued for......
May 15, 2012
S.Tax:
Board's Circular F. No. B. 43/10/97-TRU, dated 22.8.1997 has treated the activities of out-bound tours as outside the purview of service tax. - stay granted.
May 15, 2012
S.Tax:
Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.
May 15, 2012
C.Ex.:
CE - imposition of penalties one on the proprietorship firm and second on the proprietor would amount to imposition of penalty twice, which cannot be sustained in the eyes of law
May 15, 2012
C.Ex.:
Demand - Revenue neutral exercise - Whether the pre-deposit is to be waived on the basis of revenue neutrality assessed by Member (Judicial) or pre-deposit should be......
May 15, 2012
C.Ex.:
CE - the appellant has supplied the goods for the 4 x 250 MW (1000 MW) power plant at Raigad and they have also produced project authority certificate in respect of such....
March 15, 2012
Cus.:
Whether Section 129(6) of the Customs Act, 1962, which stipulates that on demitting office as Member of the CESTAT a person shall not be entitled to appear before the......
March 15, 2012
VAT:
Sales Tax / VAT on rental of electricity meters - petitioner collects rentals on the meters installed at the place of consumers where electricity is consumed - levy of......
March 15, 2012
I.Tax:
Exemption u/s 10B - 100% EOU - there was a loss in the Unit eligible for deduction u/s. 10B and there was a business income in an another Unit. Therefore, while......
March 15, 2012
I.Tax:
Non deduction of TDS - Period of limitation u/s 201(3) - proceedings under section 201/201(1A) of the Act, can be initiated only within three years from the end of the......
March 15, 2012
I.Tax:
Exemption u/s 10A - As deduction under section 10A has to be excluded from the total income of the assessee the question of unabsorbed business loss being set off......
March 15, 2012
I.Tax:
Merely because credit was claimed for TDS, it does not mean that the corresponding income is chargeable to tax. - AT
March 15, 2012
Indian Laws:
ICAI member guilty of gross professional misconduct - Chartered Accountants Act, 1949 – false certificate u/s 80HHC issued in the Form No. 10CCA - name removed for 6 months - HC
March 15, 2012
S.Tax:
Service Tax - Coaching and Training classes - demand imposed on advance fees collected during the period April 2003 to June 2003 - decided in favor of assessee on the......
March 15, 2012
C.Ex.:
Valuation under central excise - sales were taking place at the distributor’s premises and, therefore, the distributor’s commission and freight expenses upto the......
March 15, 2012
Indian Laws:
Mid-Quarter Monetary Policy Review: March 2012
March 15, 2012
Indian Laws:
Economic Survey
March 15, 2012
I.Tax:
Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries -....
February 15, 2012
FEMA:
Anti-Money Laundering (AML) standards/Combating the Financing of Terrorism (CFT) Standards - Cross Border Inward Remittance under Money Transfer Service Scheme. - Cir......
February 15, 2012
FEMA:
Anti-Money Laundering (AML) standards/Combating the Financing of Terrorism (CFT) Standards - Money changing activities. - Cir. No. 77 Dated: February 15, 2012
February 15, 2012
S.Tax:
Refund of Service Tax paid under Reverse Charge from August, 2002 to August, 2004 - Refund Claim allowed subject to the provisions of unjust enrichment.... - AT
December 15, 2011
FEMA:
Risk Management and Inter Bank Dealings - Cir. No. 58 Dated: December 15, 2011
December 15, 2011
DGFT:
Export of empty Gelatin Capsule, to EU. - Ntf. No. 90 (RE – 2010)/2009-2014 Dated: December 15, 2011
December 15, 2011
DGFT:
Deferment in the date of effect of one provision contained in Note-6 of Notification No. 82 of 31.10.2011 relating to export of meat. - Ntf. No. 89 (RE-2010)/2009-14......
December 15, 2011
S.Tax:
Regarding documents to be submitted for application of registration for paying service tax - Cir. No. ORDER NO. 2 /2011 Dated: December 13, 2011
December 15, 2011
Cus.:
Corrigendum to Notification 110/2010 – Customs, dated October 19, 2010 - Ntf. No. CORRIGENDUM Dated: December 14, 2011
December 15, 2011
Cus.:
Amends Notification No. 36/2001-Customs(N.T) dated the 3rd August 2001 - Ntf. No. 87/2011 Dated: December 15, 2011
November 15, 2011
Cus.:
Amends Notification No. 78/2007-Customs, dated the 29th June, 2007 thereby extending the levy of anti-dumping duty on the imports of CD-Rs, originating in or exported......
November 15, 2011
Cus.:
Amends the existing baggage Rules by extending the benefit to passengers coming from Bhutan and Nepal also. - Ntf. No. 77 /2011-Customs (N.T.) Dated: November 14, 2011
November 15, 2011
Cus.:
Amends Notification No. 36/2001-Customs(N.T) - Palm oil, Palmolein, Soyabean Oil (Crude) and Brass Scrap (all grades) - Traiff Values. - Ntf. No. 78/2011-CUSTOMS (N.......
November 15, 2011
C.Ex.:
CENVAT credit which was validly availed at the time of the receipt of the inputs for the manufacture of the final product, on which excise duty was payble, but......
November 15, 2011
C.Ex.:
Job work - the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty.....
November 15, 2011
S.Tax:
The contention is that if the applicant is able to sell certain quantity of liquor, they are getting some discounts from their supplier and these discounts cannot be......
November 15, 2011
S.Tax:
Cenvat credit - Rule 2(1) - the wind mill is located at Kutch and therefore cannot be considered as input service as the same are not used by the manufacturer directly......
November 15, 2011
I.Tax:
Ostensibly, the devotees putting money in the donation box did so in the face of the appeal by the society that the amounts collected would be used for construction of......
November 15, 2011
I.Tax:
MAT (Minimum alternate tax) - for the purpose of the book profit, deduction under section 80HHC is to be computed with reference to the book profit and not with......
November 15, 2011
I.Tax:
Carry forward of Business Loss u/s 72 - petitioner claims that in case benefit under Section 72 is granted to the petitioner, then the said benefit should be available......
November 15, 2011
I.Tax:
Purchase of moulds - that finding of the Tribunal to the effect that the expenditure in question was incurred by the assessee on the ‘replacement’ of the moulds is not......
November 15, 2011
I.Tax:
Temporary erection had been done in the office premises taken on lease - CIT(A) directed the AO to allow 100% depreciation - Order of CIT(S) sustained..... - AT
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