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December 7, 2011 Notifications Central Excise

Amendment in the notification No. 45/2001-Central Excise (N.T.) - With effect from 1st March, 2012. - Ntf. No. 29/2011 Dated: December 5, 2011
December 7, 2011 Notifications Customs

Exempts from Special Additional Duty (SAD) all goods exempted under notification no. 104/2010-Customs, dated 1st October,2010 when imported from Nepal. - Ntf. No.......
December 7, 2011 Notifications Customs

Rescinds notification no. 78/2006-Customs, dated the 8th August, 2006 - Ntf. No. 108/2011 Dated: December 5, 2011
December 7, 2011 Case Laws Service Tax

Information Technology Software services. - Business of software development - Value added tax under KVAT - The contracts in question are not works contract but contract....
December 7, 2011 Case Laws Income Tax

Full value u/s 46(2) - Calculation of Asset value - shareholder on the liquidation of Company receives assets from the Company with the liabilities attached should be......
December 7, 2011 Case Laws Income Tax

So long as income chargeable to tax has escaped assessment and the Assessing Officer has reason to believe so, whether suo motu found by him from records or whether......
December 7, 2011 Case Laws Income Tax

Right to subscribe to shares in future - Section 45(1) provides that any profits or gains from the transfer of capital asset are taxable as capital gains, but then, even....
December 7, 2011 Case Laws Income Tax

Expenditure incurred for the purpose of acquiring know-how was required to be treated only in accordance with Section 35AB and the deduction that was allowable was......
December 7, 2011 Case Laws Customs

Import of helicopter - non-scheduled air transport services (passenger) - Misuse of helicopter - Though the assessee complied with clause (i) of the Condition No. 104......
December 7, 2011 Case Laws Central Excise

Review of order by two member committee of commissioners - authorization of appeal - authorization in accordance with Section 35B(2)- Held that:- formation of opinion,......
December 7, 2011 Case Laws Central Excise

Export Rebate - Rule 18 - Process of testing and re-packing etc. - assessee were eligible for input stage rebate claim subject to fulfillment of condition mentioned..... - CGOVT
December 7, 2011 Case Laws Income Tax

Addition u/s. 69B - Sham transaction - A.O. cannot presume the difference between the purchase price on the basis of the entries in the books of account as unaccounted......
December 7, 2011 Case Laws Income Tax

Charitable object - activities of construction of houses, flats, shops etc. which are sold - Since there is no motive to make profit, the activity cannot be said to be a....
December 7, 2011 Case Laws Income Tax

Whether the Tribunal was right in holding that the income derived by the assessee from manufacturing of seeds and sale of the same would amount to agricultural income......
December 7, 2011 Case Laws Income Tax

Capital receipt versus casual and non-recurring income - Whether the Tribunal was right in holding that Section 10(3) of the Income Tax Act, 1961 was not applicable and.....
December 7, 2011 Case Laws Income Tax

Scope of section 245R(4) - pending case before AO - how can one say that the question raised before us is not a question pending before the Assessing Officer in respect.....
December 7, 2011 Case Laws Income Tax

Revision u/s 263 - Disallowance u/s 40(a)(ia) - when the Assessing Officer as well as the Addl. CIT who gave directions under S.144A, have applied their mind to a......
December 7, 2011 Case Laws Income Tax

Slump sale - short term capital gain - the Assessing Officer/C.I.T.(A) erred in not accepting the computation of short term capital gains on slump sale of the......
December 7, 2011 Case Laws Income Tax

Purchase of fresh flowers and plants on regular basis - Revenue or capital expenditure - expenditure has rightly been treated as revenue expenditure by the learned CIT(A).... - AT
December 7, 2011 Case Laws Service Tax

Demand of service tax - In the instant case, service tax was proposed to be demanded for an activity under BAS and BSS - Under BSS also several activities are listed as.....
December 7, 2011 Case Laws Central Excise

Classification of the oil left in the kettle after distillation, which is called Reduced Oil or Residual Oil - the product, in question, answers to the description of......
December 7, 2011 Case Laws Central Excise

SSI Exemption - the certificate issued by various authorities which certified that the area in which the factory is located is within limit of village Digdoh, Taluka......
December 5, 2011 Notifications DGFT

Exemption of Bhutan from the application of export bans by India on export of Milk Powder, Wheat, Edible Oils, Pulses and Non Basmati Rice. - Ntf. No. 87 (RE –......
December 5, 2011 Notifications Income Tax

CBDT - The following rules further to amend the Income-tax Rules, 1962, Insertion of rule 40BA and Form No. 29C - Ntf. No. 60/2011 Dated: December 1, 2011
December 3, 2011 Case Laws Income Tax

Transmission / wheeling charges - TDS u/s 194I - Since section 194-I is not applicable in respect of transmission charges, no disallowance can be made u/s.40(a)(ia)..... - AT
December 3, 2011 Case Laws Income Tax

Claim of deduction u/s 80IC - Where, on the filing of the revised return the error was corrected, the assessee cannot be said to have not fulfilled the provisions of......
December 3, 2011 Case Laws Income Tax

Future discount on bill purchase - CIT(A) has taken an unexceptionable view in holding that the future discount i.e. the amount of discount pertaining to the period......
December 3, 2011 Case Laws Income Tax

The jurisdiction of the Transfer Pricing Officer is limited and restricted to computing the arm’s length price of only those international transactions which have been......
December 3, 2011 Case Laws Income Tax

'Capital asset' means, 'property of any kind held by an assessee'. - it does not necessarily mean that the property, which the assessee holds, must be his own. And......
December 3, 2011 Case Laws Income Tax

Penalty u/s 271 (1)(c) - When interest income itself is not disclosed, there is no question of holding that all the facts relating to the interest income and material to....
December 3, 2011 Case Laws Customs

Penalty on Preventive Officer (Inspector customs) - Fraudulent transactions - Value of export - claim of DEPB credit - personal penalty confirmed... - HC
December 3, 2011 Case Laws Service Tax

Whether penalty imposed under Section 78 of the Finance Act, 1994 can be reduced to 25% by invoking the provisions of first proviso to Section 78, when the assessee has.....
December 3, 2011 Case Laws Service Tax

CENVAT credit - The claim of the appellants that the service of maintaining garden is indirectly used in relation to the manufacture is thus difficult to accept... - AT
December 3, 2011 Case Laws Central Excise

Rule 3(4) of Cenvat Credit Rules - cutting of plates does not amount to manufacture - Appelant are required to pay duty equal to the credit taken .... - AT
December 3, 2011 Case Laws Central Excise

Transaction value - practice adopted by the appellant for determining the assessable value of the goods cleared for captive consumption on the basis of the cost of......
December 3, 2011 Case Laws Income Tax

Bad debts u/s 36(1)(vii) - Amount should be advanced in ordinary course of business which by itself proves its revenue nature and no further conditions are required to......
December 3, 2011 Case Laws Income Tax

The Directors of the assessee Company are responsible for the affairs of the assessee Company and once they have admitted that the installed capacity of the current and.....
December 3, 2011 Case Laws Income Tax

Deduction u/s 10A - since the export turnover forms part of the total turnover, if an item is excluded from the export turnover, the same should also be reduced from the....
December 3, 2011 Case Laws Income Tax

The expression "any expenditure" used in section 37 of the Act cover both "expenses incurred" as well as loss even if the "loss" amount had not gone out of the pocket of....
December 3, 2011 Case Laws Customs

No evidence to prove that goods are of foreign origin - onus to prove that the goods in question are of smuggled goods, lies heavily on the revenue - therefore the......
December 3, 2011 Case Laws Income Tax

ven if the assessee continues to use his name for his personal purposes but allow use of the name in the company as per the correspondence between them, although there......
December 3, 2011 Case Laws Central Excise

Toffee/Candy weighing less than 10 gms sold in packages of 100/200 in wholesale pack to be re-opened and sold in retail have to be assessed under Section 4 of Central......
December 2, 2011 Circulars FEMA

Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR - Cir. No. 53 Dated: December 2, 2011
December 2, 2011 Notifications Central Excise

Seeks to exempt excise duty on pile liners fabricated at the site of construction for use at the marine site - Ntf. No. 23/2011 (CE) NT Dated: December 1, 2011
December 2, 2011 Circulars Customs

Regarding classification of Chloroparaffins / Chlorinated Paraffins - Cir. No. 53/2011 Dated: December 2, 2011
December 2, 2011 Notifications Customs

Seeks to amend Custom Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 in Rule 2 in....
December 2, 2011 Notifications SEZ

Set up a multi-product Special Economic Zone At Chengambakkam, Appaiahpalem, Gollavaripalem, Mallavaripalyam, Aroor, Moporapalle villages at Satyavedu and Vardayya......
December 1, 2011 Notifications Customs

Amends Notification No. 21/2002-Customs, dated the 1st March, 2002 - In the preamble, in the proviso, in clause (m) for the figures and words “1st day of December,......
December 1, 2011 Circulars Customs

Regarding new pictorial health warning - implementation of the Cigarettes and other Tobacco Products (Packaging and Labelling) Rules, 2008 - Cir. No. F.No.......
December 1, 2011 Circulars Companies Law

Cost Accounting Records and Cost Audit – clarifications regarding applicability and compliance requirements. - Cir. No. 68/2011 Dated: November 30, 2011

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