Home Highlights October 2014 Year 2014 This

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1. Deemed dividend u/s 2(22)(e) - amount received as part of salary/remuneration paid to the assessee - The ITAT examined the statements recorded during the survey and the...

2. Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying...

3. Revision u/s 263 - nature of payment received by the assessee- As per CIT-A amount received by the assessee is managerial remuneration and not professional fees - during...

4. Supply of manpower - factory along with the machinery of the appellant was to be given under leave and licence to one company - amounts received by the appellant as...

5. Commercial coaching and training service - discharge of service tax only on 80% - Royalty received - the appellant had correctly remitted service tax on the amount...

6. Export of services - even if less remittances is sent outside amounts to receiving of remittance in convertible foreign exchange - both the conditions of Export of...

7. Chargeability of income u/s 5(1) - Deemed to received in India – the amount was received in various tranches in the bank account maintained by the assessee abroad – it...

8. Income accrued in India - Salary income - services rendered outside India - AO objected that evidence was not produced for receiving the foreign allowance outside India...

9. Valuation of supply - Rate of tax - Amount received by applicant from manpower service recipient towards food supply to workers, who are employees of applicant, shall be...

10. Denial of rebate claim - receipt of commission on transaction - service was received by the recipient abroad and it is partly performed in India and partly performed...

11. Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable -...

12. If the apex body dealing with vocational training, National Council for Vocational Training, in India itself does not consider training in languages as vocational...

13. Provision for remuneration of whole time directors – Enhanced directors remuneration – claim of assessee was allowable - AT

14. Pilot’s Training – Neither a recognized course nor a vocational training – not exempt from ST

15. Disallowance on account of remuneration paid to partners of the firm - The partnership deed has specified that the amount of remuneration allowable u/s 40(b)(v) would be...