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Showing 2301 to 2344 of 2344 Records
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June 20, 2012
S.Tax:
Abatement notification - Notification
June 20, 2012
S.Tax:
Mega exemption notification - Notification
June 20, 2012
I.Tax:
DTAA between India and USA - professional service for consultancy rendered outside India and not for supply of scientific, technical, industrial or commercial knowledge...
June 20, 2012
I.Tax:
Transfer pricing - Power of the TPO for suo-moto determination of ALP in respect of international transaction which were not referred to him by the AO - AT
June 20, 2012
I.Tax:
Royalty - transfer of the right to use the software/computer programme in respect of the copyrights falls within the mischief of 'royalty' - HC
June 20, 2012
I.Tax:
Valuation of Shares – shares held by the assessee at the end of the year - The valuation of stock is cost or market value whichever is lower is settled position of law - HC
June 20, 2012
Cus.:
Duty draw back - The appellant made an application for draw back under Rule 6 - the department’s out-right rejection without verification is unacceptable. - AT
June 20, 2012
S.Tax:
Notification No.4/2004-ST - exempting taxable services provided to developer of a SEZ or a unit in the SEZ by any service provider for consumption of service within such...
June 20, 2012
S.Tax:
Intellectual property right service - Definition of sale in section 2 (h) of Central Excise Act - This provisions can not be interpreted to mean that provisions that...
April 20, 2012
C.Ex.:
Regarding CENVAT credit taken or utilized on the process cutting, slitting or printing of aluminium foils. - Ntf. No. 24/2012 - Central Excise (N. T.) Dated: April 19, 2012
April 20, 2012
DGFT:
Indian Trade Classification(Harmonised System) of Export and Import Items, 2012 [ITC(HS),2012]. - Ntf. No. 111(RE-2010) / 2009-14 Dated: April 18, 2012
March 20, 2012
Co.Law:
Constitution of a Committee to formulate a Policv Document on Corporate Governance. - Cir. No. 05 Dated: March 19, 2012
February 20, 2012
I.Tax:
Taxability on compensation received on transfer of 'Development Rights' - a capital asset in respect of which the cost of improvement could not be ascertained and...
February 20, 2012
I.Tax:
Set- off of loss – partnership on dissolution on 18.09.04 taken over by one partner – The income earned by the appellant, as an individual, would include his share of...
February 20, 2012
I.Tax:
Issue of notice versus service of notice - Income escaping assessment - validity of notice u/s 147 - there has been proper issue of notice within the limitation period of six years - AT
February 20, 2012
I.Tax:
MAT - Provision for Doubtful advances and Investments - the said liability is not NPA but the performing assets as they have continued to be forming part of sundry...
February 20, 2012
S.Tax:
Head Office distributed credit - The input service distributor can distribute the Service Tax paid on input services amongst its various units only if such services are...
February 20, 2012
C.Ex.:
Classification - Bearing Housings and bearing brackets falling under are excluded from the classification under Heading 84.82 and specifically mentioned in Chapter 84.83. - AT
February 20, 2012
C.Ex.:
Classification for the purpose of duty draw back - There is neither any requirement nor it would be proper to 'jump' to next provision when the classification stands...
February 20, 2012
C.Ex.:
Cutting, grooving of the Aluminium sheet to make Aluminium composite panels amounts to manufacture of a distinct product commercially known as different. - HC
January 20, 2012
I.Tax:
Vodafone's case - Transfer of the foreign holding company’s share off-shore, cannot result in an extinguishment of the holding company right of control of the Indian...
January 20, 2012
I.Tax:
Section 9 has no 'look through provision' and such a provision cannot be brought through construction or interpretation of a word ‘through’ in Section 9. In any view,...
January 20, 2012
I.Tax:
Section 195, would apply only if payments made from a resident to another non-resident and not between two nonresidents situated outside India. .... - SC
January 20, 2012
I.Tax:
Status of Trust - individual or association of persons - while determining the total income of a trustee who is an individual, the individual trustee is entitled to...
January 20, 2012
S.Tax:
'Input' or 'input services' - landscaping services cannot be treated as having been used in or in relation to the manufacture of final products, namely, the safety valves..... - AT
January 20, 2012
S.Tax:
Liability of pay service tax - the non-residents provided services to the appellant outside India - in respect of services provided by the non-residents, the appellant...
January 20, 2012
C.Ex.:
Change in rate of duty after manufacture but before removal - taxable event is the manufacture and the payment of duty is related to the date of removal of such article...
December 20, 2011
Cus.:
Amends Notification No.39/96-Customs - Exemption to specified goods imported by Defence, Coast Gaurd, Deptt. of Revenue, Police Forces, HAL, specified ordnance Factories...
December 20, 2011
Co.Law:
The Companies (Amendent) Regulations, 2011. - Ntf. No. F.No.5/18/2005-CL.V Dated: December 16, 2011
December 20, 2011
FEMA:
External Commercial Borrowings (ECB) for Micro Finance Institutions (MFIs) and Non-Government Organisations (NGOs)- engaged in micro finance activities under Automatic...
October 20, 2011
S.Tax:
Extension of date of submission of service tax half yearly returns. - Cir. No. F. No. 137/99/2011 – Service Tax Dated: October 20, 2011
October 20, 2011
S.Tax:
Due date of filing of service return extended to 26th December 2011 with amendment in ST-3 return format. - Ntf. No. 48/2011 – Service Tax Dated: October 19, 2011
August 20, 2011
S.Tax:
CBEC SPECIFIED Monetary limits below which appeal shall not be filed in the Tribunal, High Court and the Supreme Court. - Cir. No. F.NO.390/MISC./163/2010-JC Dated: August 17, 2011
August 20, 2011
FEMA:
Prevention of Money Laundering Rules. - Ntf. No. G.S.R 481(E) Dated: June 24, 2011
August 20, 2011
I.Tax:
When additions are made under section 68, 69, 69A, 69B and 69C, no deduction is allowed in respect of any expenditure if assessee fails to explain such income as taxable...
July 20, 2011
I.Tax:
In respect of a co-ownership property leased to the partnership firm cannot be claimed as self-occupied property merely because partner is occupying the same
July 20, 2011
I.Tax:
Department failed to establish that Sale and lease back transaction was really a sham and dubious transaction and was a colourable device, depreciation allowed
July 20, 2011
I.Tax:
Change in Jurisdiction of ITO of an assessee is without communicating the same to the assessee has been considered to be unfair and unwarranted
July 20, 2011
C.Ex.:
Central Excise Return New Form ER 1 for monthly return and ER 3 for quarterly return w.e.f 1.10.2011
June 20, 2011
I.Tax:
Mercantile system, Advance receipt of Fees, Service to be rendered in next year, Tax cannot be levied in the year of receipt, get support from AS 9 of ICAI, HC
June 20, 2011
S.Tax:
Refund of unutilized balance of cenvat credit of service tax, due to export, period of limitation is not applicable – Rule 5 of CCR
June 20, 2011
Co.Law:
Remuneration payable by companies having no profits or inadequate profits – No approval required from CG for a subsidiary of a listed company in certain cases
January 20, 2011
I.Tax:
AO can rely upon declaration made under VDIS
January 20, 2011
I.Tax:
Assessment u/s 144 -profit margins, could be varied and disturbed only if the profit margins of other assesses engaged in similar business are higher
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: Section 17(2) Rule 42
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: ITC of FY 2017-18 blocked
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: Intermediary Services Nexus with Export of Services
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: Acceptance of Electronic Certificate of Origin (e-CoO) issued by the i...
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: Levy of penalty @200% - e-way bill which was generated by the appellan...
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: Eligibility for Input Tax Credit - Failure to report outward supply - ...
H
: Seeking cancellation of the GST registration - The case involved a pet...
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: Reference to Departmental valuation officer [DVO] without first reject...
H
: Validity of reopening of assessment - Validity of grant the approval b...
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: Validity of reopening of assessment - Petitioner received another noti...
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