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Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri    *    Refund claim - period of limitation - In fact there is no time limit prescribed for issue of show-cause notice under Section 11B and thus it is open to Revenue to point out the short comings in the refund claim - Tri    *    Housing' made of plastic is not eligible for exemption available to the 'connector's. However many of such small consignments have been cleared under claim for exemption. - levy of penalty confirmed, though reduced - Tri    *    Regarding cenvat credit on service tax on rent a cab    *    Revised guidelines for disposal of confiscated goods - regarding    *    RBI Reference Rate for US $    *    Retrospective amendment - curtailment of the sales tax incentives by way of deferral – constitutional validity - impact on completed assessment - The amended provisions cannot be invoked and applied in the present factual controversy. - HC    *    Demand of interest and penalty - bonafide belief - Nature of works contract civil contract or construction contract - appellant paid the tax on the basis of 12% later on - The authorities below have committed an error of law and when the tax imposed has already been paid by the appellant, the penalty and interest is therefore not required to be liable to be paid by the appellant. - HC    *    Addition u/s 40A(2)(a) r.w.s 69C - whether the appellant has substantiated the plea that the visits made to foreign countries were for promotion of business? - appellant did not satisfy the requirements for claiming deductions, disallowance has to consequently follow. - HC    *    Eligible to claim deduction under sec. 54F - For availing deduction under sec. 54F of the Act, the property though shown as residential on the record of the municipality but the test will be actual user of the premises by the assessee during the relevant period. - Tri    *    Cenvat credit on water treatment plant    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    CIT u/s 263 has simply directed the AO, without satisfying himself, to verify whether the bifurcation made by assessee was with a view to reduce tax or not. No infirmity for offering the tax on sale of brands as LTCG. There is no merit in CIT’s observation for treating the same as business income. - Tri    *    Duty drawback
Home Notifications Income Tax Section 194A

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Income Tax - Section 194A Notifications

Showing 1 to 20 of 51 Records

Income Tax - Notification No. 65/2016 5-8-2016

Central Government notified the Micro Units Development & Refinance Agency Limited (MUDRA) u/s 194A

Income Tax - Notification No. 4/2013 24-1-2013

Deduction Of Tax At Source - Interest Other Than Interest On Securities

Income Tax - Notification No. 21/2012 13-6-2012

No Deduction of tax at source (TDS) on Software

Income Tax - Notification No. 1/2010 4-1-2010

Deduction of tax at source under Section 194A of the Income-tax Act, 1961- Interest other than interest on securities - notifies the Rural Electrification Corporation Ltd., New Delhi

Income Tax - Notification No. 288/2007 10-12-2007

For the purpose of section 194A (3)(iii)(f) Central Government notified the India Infrastructure Finance Company Limited, New Delhi

Income Tax - Notification No. 203/2007 1-6-2007

Under section 194A(3)(i)(c) of Income-tax Act the Central Government hereby notifies the Senior Citizens Savings Scheme, 2004

Income Tax - Notification No. 211/2006 18-8-2006

Power Finance Corporation Limited, New Delhi, notifies for the purpose of Section 194A(3)(iii) of the Income-tax Act, 1961

Income Tax - Notification No. 14/2003 15-1-2003

The Central Government notified the Maulana Azad Education Foundation, New Delhi u/s 194A

Income Tax - Notification No. 13/2003 15-1-2003

The Central Government notified the Tourism Finance Corporation of India Limited u/s 194A

Income Tax - Notification No. 644(E) 5-7-2000

Notifies the Insurance Regulatory and Development Authority u/s 194A

Income Tax - Notification No. S. O. 110(E) 15-2-1999

Notifies the West Bengal Industrial Development Corporation Limited, Calcutta u/s 194A(3)(iii)(f)

Income Tax - Notification No. S.O.72(E) 24-1-1992

Tax not to be deducted at source from interest credited or paid in respect of deposits specified in the Table

Income Tax - Notification No. S.O.4247 11-12-1986

Notifies the Investment Deposit Account Scheme, 1986 u/s 194A(3)(vi)

Income Tax - Notification No. S.O.2551 29-5-1986

Notifies the society known as Naval Group Insurance Fund, New Delhi u/s 194A(3)(iii)(f)

Income Tax - Notification No. S.O.2825 5-6-1985

Notifies the society known as "Air Force Group Insurance Society, New Delhi " u/s 194A(3)(iii)(f)

Income Tax - Notification No. S.O.819 24-2-1984

Central Government Notifies the society known as Army Group Insurance Fund, New Delhi u/s 194A(3)(iii)(f)

Income Tax - Notification No. S.O.2412 18-5-1983

Notifies the Fertilisers and Chemicals Travancore Limited, Udyogamandal u/s 194A(3)(iii)(f)

Income Tax - Notification No. S.O.3779 22-10-1982

Notifies Aspee Agricultural Research and Development Foundation, Bombay u/s 194A(3)(iii)(f)

Income Tax - Notification No. S.O.3661 11-10-1982

Notifies the Textile Corporation of Marathwada Limited, Aurangabad u/s 194A(3)(iii)(f)

Income Tax - Notification No. S.O.1377 22-4-1981

Central Government notifies the Management Development Institute, New Delhi u/s 194A(3)(iii)(f)



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