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Classification - Product prawn feed - The legislature providing for exemption of such product from payment of tax does not necessarily and by itself imply that the product was otherwise exigible to tax. - HC    *    Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the appellant should have paid duty on the value of pipes as indicated in the contract - Having failed to raise this issue at the material time it cannot be said that the appellants had suppressed or mis-declared anything to enable the revenue to invoke extended period of limitation - Tri    *    Refund claim - reduction in value - credit notes raised by the Assessee subsequent to the sale/removal of goods - trade discounts given to its buyers including the component of excise duty - refund allowed - SC    *    Duty liability - parts of dumpers and others imported, further repacked and labelled by the appellant and sold - whether the items/parts which are repacked are parts of automobiles to fall under Third Schedule and/or Section 4A Notification or not - held yes - Tri    *    Cenvat credit - excess electricity sold to state govt. - The factum of consumption of electricity generated within the factory partly and sold out partly is an accepted proposition in the law and cenvat credit cannot be denied is also decided by various case laws - Tri    *    Classification - Lever Ayush Poshak Rasayan and Lever Rakshak Rasayan - based on the quotes from Explanatory Notes to HSN, it is clear that the subject items are in the category of food supplements and are rightly classifiable under Chapter Heading 2106.90 99. - Tri    *    The process of mixing base paint with tinter amounts to manufacture and is liable to payment of duty at the depot. - Tri    *    Goods and GST Bill passed    *    Travelling expenses incurred outside India by on duty employee whether taxable?    *    Opinion for availment of Cenvat Credit on invoices provided by CHA against service received for Export and Import.    *    FM: Government to now focus on increasing the banks’ ability to support growth    *    service tax payament-reg    *    CBDT signs 20 Unilateral Advance Pricing Agreements with Indian taxpayers    *    CENVAT CREDIT ON CERTIFIED COPY OF BILL OF MISC. CHARGES ON FINALIZATION OF BOE    *    should i buy machinery after gst or before gst which will be benefit for me    *    Captive consuption to be shown in ER-1 Return filed through ACES system -reg    *    Rebate claim issue    *    DTA supplied goods at SEZ - Order receive in US $    *    Government to issue Fifth Tranche of Sovereign Gold Bonds: Applications for the Bonds will be accepted from 1st September to 9th September, 2016 and Bonds will be issued on 23rd September,2016    *    RBI Reference Rate for US $

Income Tax Case Laws - Section: 10(20)

Home Case Index Income Tax Sections List
Cases for Section: 10(20)
Showing 1 to 15 of 55 Records
  • 2016 (7) TMI 669 - ITAT JAIPUR

    Reopening of assessment - Eligibility of exemption from income tax U/s 10(20) - Held that - Assessing Officer was duty bound to furnish the reasons within the reasonable time on receipt of the request from the assessee, since the ld Assessing Officer... ... ...

  • 2016 (5) TMI 807 - ITAT CHANDIGARH

    Penalty under section 271(1)(c) - claim of exemption under section 10(20) - Held that - The explanation of the assessee with regard to his claim of exemption under section 10(20) of the Act is that the same is based on a bonafide belief and on certai... ... ...

  • 2016 (4) TMI 205 - ITAT KOLKATA

    Eligibility of deduction u/s 80IB - whether CIT(A) is justified in treating WBIHDCO as Local Authority for allowing deduction u/s 80IB although it does not fall under the categories as defined in Section 10(20) of the I.T.Act? - Held that - The order... ... ...

  • 2015 (11) TMI 298 - ITAT DELHI

    Disallowance of rent to Warehouse contract payment to NBHC u/s 40(a)(ia) - non deduction of TDS - Held that - In the present case, it is an admitted fact that the assessee reimbursed the salary to the guards of the bank and there was no contract in b... ... ...

  • 2015 (8) TMI 415 - ITAT DELHI

    Liability to deduct tax at source u/s 194A on interest paid to NOIDA - lack of jurisdiction of the ld. CIT(A), Noida for passing order against the order of Addl.CIT(TDS), Ghaziabad - Held that - The Principal CCIT, Kanpur issued order on 15.11.2014 r... ... ...

  • 2015 (8) TMI 620 - ALLAHABAD HIGH COURT

    Reopening of assessment - requirement of issuance of notice - exemption claimed by the assessee under Section 10(20) was not tenable as it was not a local authority within the meaning of Section 10(20) - ITAT allowed assessee s appeal - Held that - I... ... ...

  • 2015 (4) TMI 512 - BOMBAY HIGH COURT

    Entitlement to benefit under section 10(20) - Commissioner rejected claim for exemption under section 11 mainly for the reason that this claim was not made in the original return and that Form 10 and audit report in support of this claim are not file... ... ...

  • 2015 (6) TMI 347 - ITAT PUNE

    Penalty levied by the AO u/s. 271(1)(c) - the assessee did not file the returns of income as per the provisions of Sec. 139 and the assessee was issued the notices u/s. 148 - Held that - It is not in dispute that the assessee was treated as a local a... ... ...

  • 2014 (4) TMI 1137 - ITAT AMRITSAR

    TDS U/S 194C - Disallowance u/s 40(a)(ia) - a contract for supply, erection, testing & commissioning - whether the appellant s income is exempted under Section 10(20) to which provisions of Section 40(a)(ia) do not apply? - Held that - We concur ... ... ...

  • 2014 (5) TMI 401 - GUJARAT HIGH COURT

    Registration u/s 12AA - port trust to control the activities at a major port for utilizing and creating facilities. - Charitable Purpose - profit motive Exemption u/s 11 of the Act - Held that - For a trust to claim exemption u/s 11 of the Act from t... ... ...

  • 2014 (2) TMI 186 - GUJARAT HIGH COURT

    Income from hoarding whether income from business or income from other sources - income of Municipal Corporation- Held that - The Corporation merely charges licence fees to regulate granting licences for putting up hoardings in its property - If the ... ... ...

  • 2013 (11) TMI 212 - ITAT DELHI

    Taxability of grant in aid - local authority u/s 10(20) - whether assessee was an organ of the state as such immune of Article 289 of the Constitution - Whether only surplus remaining after allowing expenses as per the account of the assessee should ... ... ...

  • 2012 (10) TMI 26 - SUPREME COURT

    Trust - application of income for charitable purposes - assessee, a Market Committee incorporated and registered under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964 - assessee collects fees etc and transfer to Mandi Parishad for utilisation ... ... ...

  • 2012 (10) TMI 362 - ITAT LUCKNOW

    Exemption u/S 80IB(10) - date of completion of project - Held that - In section 80IB(10) it has been made emphatically clear that if the housing project is approved before 1st April, 2004 and is completed before 31.3.2008, the assessee would be entit... ... ...

  • 2012 (8) TMI 305 - ITAT, MUMBAI

    Charitable purpose - denial of exemption u/s 11 - local authority created by the Government of Maharashtra claiming exemption of its income as per section 10(20A) till A.Y.2002-03 and subsequently on withdrawal of Section 10(20A), registered u/s 12A ... ... ...

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