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Highlights / Annotations / Catch Notes For September of 2012

Home Highlights September September 2012 Year 2012

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Showing 251 to 300 of 587 Records

1 ....2 3 4 567 8 9 10........ 12

September 17, 2012 Notifications Customs

Customs Notification 36/2001 Amended: Key Updates to Regulations for Compliance with Current Practices.
September 17, 2012 Case Laws Companies Law HC

Court Rules Section 397 Proceedings Non-Withdrawable, Cannot Be Treated Like Civil Suits Under Companies Act.
September 17, 2012 Case Laws Income Tax HC

Loan Forgiveness for Capital Asset Purchase Not Taxable as Income u/s 41(1) of Income Tax Act.
September 17, 2012 Case Laws Income Tax HC

High Court Allows Bank's Claim for Bad Debt Write-Offs in Ordinary Business Operations.
September 17, 2012 Case Laws Income Tax AT

Set-off loss on derivative trading isn't speculative loss due to Stock Exchange procedural delays.
September 17, 2012 Case Laws Income Tax AT

Procedural Rules Are Retrospective: No New Rights or Obligations Created, Focus on Mechanisms Only.
September 17, 2012 Case Laws Income Tax HC

Tax Authorities Cannot Disregard Consistently Used Accounting Method Chosen by Taxpayer Without Justifiable Reason.
September 17, 2012 Case Laws Income Tax HC

Loss from Selling Non-Convertible Debentures Not Part of Acquisition Cost for Convertible Debentures, Court Rules.
September 17, 2012 Case Laws Income Tax HC

High Court Admits Review Petition on Appellant's Business Connection in India Regarding Permanent Establishment (PE) Case.
September 17, 2012 Case Laws Income Tax AT

Penalty u/s 271(1)(c) Deemed Inappropriate for Surrender of Additional Income; No Concealment Found.
September 17, 2012 Case Laws Income Tax AT

Court Debates if Share Sale Profits are Business Income or Capital Gains; Volume of Trades Not Decisive.
September 17, 2012 Case Laws Income Tax AT

No Penalty u/s 271(1)(c) for Deemed Dividend: No Intent to Conceal or Furnish Inaccurate Income Details.
September 17, 2012 Case Laws Income Tax AT

No Time Limit in Section 158BD, But Equity Demands Timely Proceedings to Avoid Prolonged Uncertainty for Taxpayers.
September 17, 2012 Case Laws Income Tax HC

Capital Gains Tax: Inherited Property's Acquisition Cost Based on Ancestor's Original Purchase Price, Not Inheritance Date.
September 17, 2012 Case Laws Income Tax AT

Deduction Allowed for Prior Period Interest Liability Expenses Once Crystallized in Current Year.
September 17, 2012 Case Laws Income Tax HC

High Court Affirms Section 132: No Seizure of Business Stock-in-Trade in Searches Post-June 1, 2003.
September 17, 2012 Case Laws Income Tax AT

Tax Notices Error: Incorrect Status on Sections 143(2) and 142(1) Notices Doesn't Invalidate Assessment, Rules Commissioner.
September 17, 2012 Case Laws Income Tax AT

No Incriminating Evidence Found: Assessee Cleared in Truck Business Case u/s 44AE of Income Tax Act.
September 17, 2012 Case Laws Income Tax HC

High Court Upholds Denial of Section 80G Registration for Non-Charitable Objectives; Revenue Department to Pay Costs.
September 17, 2012 Case Laws Customs HC

Refund Claim Denied Due to Processing Delay; Respondent Entitled to Interest on Delayed Amount.
September 17, 2012 Case Laws Customs AT

Importer Wins Case: Price Lists Deemed Quotations, Not Reflective of Actual Transaction Value for Customs Purposes.
September 17, 2012 Case Laws Service Tax AT

Appellate Authority Must Consider Submissions from Personal Hearings if No Reply Filed Initially in Installation Service Cases.
September 17, 2012 Case Laws Service Tax AT

Appellant's Admission of Tax Liability Bars Reliance on Ruling Against Revenue for Pre-Taxable Works Contract Services.
September 17, 2012 Case Laws Service Tax AT

Credit Denial Overturned: Credit May Be Allowed for Pre-Provided Services in Mall Construction Case.
September 17, 2012 Case Laws Central Excise HC

Higher Court Overturns Trial Court's Discharge Due to Lack of Evidence Time u/s 9, Central Excise Act.
September 17, 2012 Case Laws Central Excise SC

Appeal Restored After Assessee Deposits Rs. 14,17,723; Case to Be Reconsidered on Its Merits.
September 17, 2012 Case Laws Central Excise AT

Goods Sent to SEZ Developers Deemed Exports, Rule 6(3) Reversal Not Required for 10% Exempted Goods Value.
September 17, 2012 Case Laws Central Excise AT

Court Rules Actual CENVAT Credit Must Be Reversed, Not 115% Duty of Production Cost.
September 17, 2012 Case Laws Central Excise AT

Government Cannot Keep Voluntarily Paid Excise Duty Without Pending Confirmed Demand Against Taxpayer.
September 15, 2012 Circulars Companies Law

Ordinary Society Conversion to Producer Company: Follow Part IX A of Companies Act, 1956 for Compliance and Legal Identity.
September 15, 2012 Case Laws Income Tax HC

High Court Rules Finnish Liaison Office in India Not a Permanent Establishment for Tax Purposes.
September 15, 2012 Case Laws Income Tax HC

Special Audit u/s 142(2A) Ordered, AO Cannot Delegate Powers to Auditor, Meant to Assist AO with Complex Accounts.
September 15, 2012 Case Laws Income Tax HC

Court Rules Sections 201(1) & 192 of Income Tax Act Inapplicable if TDS Based on Fair Income Estimate.
September 15, 2012 Case Laws Income Tax HC

High Court Rules Extraordinary Profits Alone Don't Prove Collusion; Efficient Businesses Shouldn't Be Penalized.
September 15, 2012 Case Laws Income Tax HC

Section 2(22)(e) Income Tax Act: Common Director Alone Doesn't Trigger Deemed Dividend for Inter Corporate Deposits.
September 15, 2012 Case Laws Income Tax HC

High Court Rules: Assessee Must Substantiate Claims for Business Expenses; Commercial Expediency Not a Factor Without Evidence.
September 15, 2012 Case Laws Income Tax SC

Cooperative Banks Must Invest in Approved Securities for Tax Deductions u/s 80P(2) of Income Tax Act.
September 15, 2012 Case Laws Income Tax HC

Court Rules 50% of Husband's FDR Interest Income Taxable for Surviving Spouse in Succession Case.
September 15, 2012 Case Laws Income Tax HC

Challenges in Allocating Interest Costs for Acquiring Tenancy Rights: Legal and Tax Complexities Explored in Recent Case Law.
September 15, 2012 Case Laws Income Tax HC

Court Denies Deduction u/s 80HHD; Money Exchange Business Profits Considered Business Income, Not Eligible for Deduction.
September 15, 2012 Case Laws Income Tax HC

High Court Orders Issuance of No Deduction Certificate u/s 197 for FY 2009-10, Despite Department's Delay.
September 15, 2012 Case Laws Income Tax AT

Non-deduction of TDS on unpaid amounts by March 31 can lead to disallowed expenses u/s 40(a)(ia).
September 15, 2012 Case Laws Income Tax AT

Misclassification of Doctor Payments Leads to TDS Non-compliance: Salaries vs. Professional Fees u/ss 192 and 194J.
September 15, 2012 Circulars DGFT

DGFT Sets Import Quotas for Rough Marble and Travertine Blocks for 2012-13 Financial Year.
September 15, 2012 Case Laws Income Tax HC

High Court Invalidates Reassessment Notice Issued u/s 148; Original Assessment Already Considered Section 57(iii) Claim.
September 15, 2012 Case Laws Income Tax AT

Assessee's tax status as resident or non-resident depends on stay duration; arrival day excluded if after late hours.
September 15, 2012 Case Laws Income Tax AT

Section 143(3) Additions Deleted: Closing Stock Valuation, Bogus Liabilities, Unaccounted Sales Investments, Section 40A(3) Disallowance Removed.
September 15, 2012 Case Laws Income Tax AT

Assessee's Attempt to Use Income Tax Act for Loss Computation u/s 115JB Denied as Non-compliant.
September 15, 2012 Case Laws Income Tax AT

Court Rules in Favor of Assessee: 10% Income Deemed u/ss 40(a)(i), 44BB, and 195; TDS at 4.1% Applied.
September 15, 2012 Case Laws FEMA HC

Penalty for Firm's Export Proceeds Non-Realization Reduced to 35%; Individual Partners' Penalty Removed.

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