Home Highlights July 2013 Year 2013 This

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1. Deduction u/s 80IA - eligible profit - Interest received from employees - the equipment hire charges would not be entitled to special deduction u/s 80I of the Act - AT

2. Deduction u/s 32AB while computing the eligible profits and gains for the purpose of working out the deduction u/s 80HH and 80I - HC

3. Security services also brought within reverse charge system - see amended notification

4. Portfolio Management Services (PMS) fees paid is eligible for deduction while computing Short Term Capital Gain

5. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

6. Valuation - Composite services - GTA Services on reverse charge basis - non-inclusion of various expenses in the taxable value - The Tribunal found that the services...

7. Demand of service tax - Valuation - TDS deposited to the Income Tax department in relation to the payment made to the Foreign Service Provider - It can be seen from...

8. TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

9. Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...

10. Valuation - works contract - profit earned by the Contractor to the extent it is relatable to supply of labour and service + profit attributable to labour and like...

11. Levy of service tax - Nature of amount - Deduction from the export price - Deductions towards Bonus, Inspection charges and recycling compensation - The Tribunal...

12. Classification of services - Reverse charge mechanism (RCM) - Place of provision of services - Services procured from two overseas companies by the appellant, a Special...

13. Meaning and scope of the term "Services" - Definitions. - Section 2(102) of the CGST ACT, 2017 as amended - Although ‘securities’ has been excluded from the definition...

14. Deduction u/s 10B - profit of eligible undertaking for the purpose of allowing deduction u/s 10B of the Act at the source itself without deduction of unabsorbed brought...

15. Deduction u/s 80IA on the enhanced expenditures made to sub-contractors - The issue of the claim of higher deduction on the enhanced profits has been a contentious one....