Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

TMI - e-Newsletter TaxTMI Procedural Flaws Invalidate GST Tax Order, Restore... TaxTMI GST Registration Cancellation Upheld: Failure to... TaxTMI Contractual Delay Penalties Upheld: Liquidated... TaxTMI Govt Amends PMLA to Empower Indian Cyber Crime... TaxTMI Tax Exemption for Mysore Palace Board Under Section... TaxTMI Interim Relief Granted: Tax Notifications... TaxTMI Legal Proceedings Against Deceased Person... TaxTMI Ex Parte Tax Assessment Invalidated: Procedural... TaxTMI GST Appellate Tribunal Procedure Rules 2025... TaxTMI Customs Transshipment Regulations Updated: No More... TaxTMI Luxury Goods Over 10 Lakh Now Subject to 1% Tax... TaxTMI Customs Eases Air Cargo Logistics with New... TaxTMI Government Achieves Direct Tax Collection Target,... TaxTMI SEBI Revamps REIT Regulations: Stronger Governance,... TaxTMI Customs Circular Cuts Red Tape: Free ULD Movement,... TaxTMI Latest Case-Laws TaxTMI Latest Notifications + Circulars TaxTMI GST Council Decisions TaxTMI

Follow us:

Highlights / Annotations / Catch Notes For October of 2012

Home Highlights October October 2012 Year 2012

Filter:

Showing 1 to 50 of 291 Records

12 3 4 5........ 6

October 31, 2012 Case Laws Central Excise AT

CENVAT Credit Refunds: No Time Limit for Claims, Rejections Based on Time Constraints Are Unsustainable.
October 31, 2012 Case Laws Central Excise AT

CENVAT Credit Retained: No Reversal Needed if Final Product Duty is Accepted, Even Without Manufacturing.
October 31, 2012 Case Laws Central Excise AT

Businesses Can Claim Cenvat Credit on Capital Goods Acquired Before Registration Under Central Excise Regulations.
October 31, 2012 Case Laws Central Excise AT

Revenue's Denial of Cenvat Credit Criticized for Overemphasis on Minor Procedural Defect; Calls for Focus on Substantial Benefits.
October 31, 2012 Case Laws Service Tax AT

Cenvat credit for service tax paid on an insurance policy for a power plant is deemed admissible.
October 31, 2012 Case Laws Service Tax AT

Refund for Service Tax on Terminal Handling Charges Initially Denied, Ultimately Approved for Exported Goods.
October 31, 2012 Case Laws Service Tax HC

High Court Grants Condonation of Delay in Service Tax Appeal, Emphasizing Right to Present Case.
October 31, 2012 Case Laws Customs HC

Department Liable for Refund Delay; 9% Annual Simple Interest Applied from Due Date to Payment Date.
October 31, 2012 Case Laws Customs AT

Personal Digital Assistants Classified as Data Processing Machines Under Heading 84713090 for Tax Purposes.
October 31, 2012 Case Laws Income Tax AT

Taxpayer's Cost for Precision Eye Surgery Kit Considered Revenue Expenditure, Essential for Business Operations.
October 31, 2012 Case Laws Income Tax AT

Section 12A Denial Overturned: Foreign Conferences Do Not Disqualify Assessee as Benefits Accrue Locally.
October 31, 2012 Case Laws Income Tax HC

Income-tax Officers Can Investigate Refund Claims u/s 237, Even Without Explicit Provision in the Income-tax Act, 1961.
October 31, 2012 Case Laws Income Tax AT

Section 44 Exempts Insurance Profits from Sections 28-43B Tax Rules, Highlights Unique Income Tax Treatment.
October 30, 2012 Case Laws Service Tax AT

CENVAT Credit Approved for Professional and Liaison Fees in Export Incentives Case, Aligning with Service Tax Case Laws.
October 30, 2012 Case Laws Customs HC

High Court Rules Revenue Department Can't Claim Priority Over Section 529 A, DRT Act, SARFAESI Act Provisions.
October 30, 2012 Case Laws Central Excise HC

Rule 18 Excise Rules: No Time Limit for Rebate Claims; Section 11B Six-Month Limit Not Applicable to Deny Claims.
October 30, 2012 News Indian Laws

Tax Relief for Reinvesting Capital Gains in Residential Properties u/s 54GB of Capital Gains Accounts Scheme.
October 30, 2012 Articles Indian Laws

Can Overseas Education Costs for Director's Child Be Deducted as Business Expenses? Tax Implications Explored.
October 30, 2012 Notifications Income Tax

National Institute of Ocean Technology Chennai gains approval for tax benefits under scientific research expenditure rules.
October 30, 2012 Notifications Income Tax

Amendments to Capital Gains Accounts Scheme 2012: Updates to Paragraphs 1-4, 10, 13 & Forms A, C, G.
October 30, 2012 Case Laws Income Tax HC

No Section 54 exemption for LTCG if taxpayer demolishes residential building before sale.
October 30, 2012 Case Laws Income Tax AT

Penalty u/s 158BFA(2) Not Automatic Without Appeal; Tribunal's Partial Addition Upheld Not Sufficient for Penalty.
October 30, 2012 Case Laws Income Tax AT

Section 269SS Allows Cash Loans from Political Parties, Prescribes Alternatives for Certain Transactions.
October 30, 2012 Case Laws Income Tax AT

Tax Rectification Denied: Section 154 Application Rejected Due to Errors in XML File Preparation.
October 30, 2012 Case Laws Income Tax AT

Delhi AO's Jurisdiction Validated; Reassessment Notices u/ss 148 and 142(1) Considered Valid.
October 30, 2012 Case Laws Income Tax HC

High Court Upholds Rejection of Interest Waiver Claim u/ss 234A, 234B, 234C for Inadequate Financial Records.
October 30, 2012 Case Laws Income Tax HC

Bank Guarantee Commission for Deferred Credit on Machinery Purchase Classified as Revenue Expenditure.
October 30, 2012 Case Laws Income Tax AT

Interest on Short Payment of Advance Tax Not Applicable u/s 234B for TDS Issues per Section 195(2).
October 30, 2012 Case Laws Income Tax HC

Retired Judges' Dearness Relief Taxable as Income u/s 17(3)(ii) of the Income Tax Act.
October 30, 2012 Case Laws Income Tax HC

Court Clarifies: Section 54EA Net Consideration Includes Non-Cash Payments in Joint Development and Flat Sale Cases.
October 29, 2012 Case Laws Service Tax AT

Visa Facilitation for Embassies and Consulates Exempt from Business Auxiliary Services Tax.
October 29, 2012 Case Laws Customs HC

Amended 'Domestic Industry' Definition Retains Authority's Discretion in Anti-Dumping Duties; Rule 2(b)'s 'Only' Not Critical.
October 29, 2012 Case Laws Income Tax HC

Interest Payments on Debt Capital Allowed: No Thin Capitalization Rules in Effect Currently.
October 29, 2012 Case Laws Income Tax HC

High Court Overrules ITAT, Calls for Investigation into Alleged In-Genuine Transaction Under 'Income from Other Sources'.
October 29, 2012 Case Laws Income Tax HC

Supreme Court Rules No Penalty for Assessee u/s 271(1)(c) for Cash Payments u/s 40A(3.
October 29, 2012 Case Laws Income Tax HC

Income Tax Authorities Must Exercise Fairness in Imposing Penalties for Audit Failures u/s 271B.
October 29, 2012 Case Laws Income Tax AT

DRP and TPO's Transfer Pricing Additions Challenged, Case Remanded for Further Review Due to Lack of Consideration.
October 29, 2012 Case Laws Income Tax HC

Court Rules Section 80-IB(10) Conditions Not Mandatory if Substantial Compliance Shown for Income Tax Deduction Eligibility.
October 29, 2012 Case Laws Income Tax HC

Court Rules Assessment Invalid Without Notice u/s 143(2) in Tax Proceedings Linked to Section 143(3) and 147.
October 28, 2012 Case Laws Customs AT

Stay Granted on EPCG Scheme: Catalysts Recognized as Capital Goods Alongside Consumables for Existing Plants.
October 28, 2012 Case Laws Customs AT

Penalty Under Customs Act Section 114(i) Valid Without Section 113 Mention if Supported by Proven Facts.
October 28, 2012 Case Laws Income Tax AT

Taxpayers can challenge errors in transfer pricing assessments, ensuring fair market conditions in comparable selection.
October 28, 2012 Case Laws Income Tax AT

Discrepancies in Stock Declarations Between Bank and Tax Dept Don't Justify Additions Without Further Proof.
October 28, 2012 Case Laws Income Tax AT

Tax Exemption Granted for Franchisee Fees from Satellite Schools Under Well-Known School Chain Logo Consistency Principle.
October 28, 2012 Case Laws Income Tax AT

Taxpayer Payments to Municipal Corporation Not Deductible Under Income Tax Act's Section 37(1) Explanation.
October 28, 2012 Case Laws Income Tax AT

Jewelry in Lockers Under 500g Claimed by Married Women Not Subject to Seizure.
October 28, 2012 Case Laws Income Tax AT

Compensation for delayed property possession classified as capital receipt, affecting tax treatment and compliance in transactions.
October 28, 2012 Case Laws Income Tax AT

NSE trading payment deemed non-penalty; eligible for tax deduction under income tax law.
October 28, 2012 Case Laws Income Tax AT

Individuals Not Required to Explain Income Source Unless Questioned by Officer Under Income Tax Act Section 132(4.
October 28, 2012 Case Laws Income Tax AT

Tender Fees Classified as Revenue Expense, Part of Profit-Earning Process, Not Asset Acquisition.

12 3 4 5........ 6

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: Taxpayers Can Appeal GST Rectification Orders That Modify Original Ass...

H: SEBI Amends InvIT Regulations to Expand Governance Rules with Enhanced...

H: Gold and Silver Import Regulations Updated: 13 Banks Authorized for Ni...

H: Comprehensive Guidelines Unveiled for ESG Rating Providers, Enhancing ...

H: GST Council Clarifies Multiple Tax Rules, Exempts Penal Charges and Pa...

H: Late Fees for Incomplete Annual GST Returns Clarified, Section 47 Appl...

H: Government Clarifies Tax Treatment for Co-Insurance and Reinsurance Tr...

C: SEBI Updates Cybersecurity Framework with Tiered Compliance Rules for ...

H: SEBI Provides Additional Time for Qualified Stock Brokers to Implement...

F: GST Input Service Distributor Cannot Claim Tax Credit on Internal Good...

H: Procedural Flaws Invalidate GST Tax Order, Restore Petitioner's Right ...

H: GST Registration Cancellation Upheld: Failure to File Returns and Resp...

H: Petitioners Win Partial Relief: 19-Minute Technical Delay Conditionall...

H: Contractual Delay Penalties Upheld: Liquidated Damages Valid Under Sec...

F: Key GST Challenge: Carried Interest Taxation for Investment Managers R...

A: GST Appellate Tribunal Setup: Comprehensive Framework for Composition,...

A: Navigating 80G(5) Registration: Critical Compliance Steps for Non-Prof...

A: Importers Face Rising Storage Fees as Demurrage Charges Escalate for D...

A: Strategic Customs Warehousing: Optimizing International Trade Through ...

A: Exporters Can Claim Duty Refunds on Imported Inputs Used in Manufactur...

A: BIS and Customs Collaborate to Enforce Product Quality Standards and R...

A: High-Risk Exporters Face Strict Scrutiny Under Customs Laws for Potent...

A: Customs Officials Conduct Rigorous Container Checks to Prevent Smuggli...

A: Navigating GST Reporting Challenges: Systematic Reconciliation of GSTR...

A: Aviation Sector Reforms: Strengthening Regulatory Framework, Safety St...

A: Innovative Green Building Strategies Revolutionize Construction by Pri...

A: U.S. Countervailing Duties Threaten India's $7 Billion Shrimp Export S...

H: Tax Assessment Against Resolved Corporate Debtor Blocked, Protecting I...

H: Procedural Fairness Prevails: Notice Defect Invalidates Demand Order, ...

H: Software Development Company Wins Partial Tax Relief with Key Deprecia...