TaxTMI SMS List

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Showing 1576 to 1590 of 1983 Records

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  Deduction u/s 80IA - execution of works contract -explanation as inserted vide FA(No2)1999 with retrospective effect, supplies clarity -not unconstitutional -HC

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  MAT - Retrospective amendment to section 115JB by the Finance (No. 2) Act, 2009 - the amendment made is not ultra vires or unconstitutional. - HC

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  Charitable trust - even if activities have not been started, registration u/s 12AA can not be denied for the initial year - HC

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  Adjustment of Refund of Income Tax with Tax Demand of a Group company - no provision to set off the refund of a person against the dues of another person - HC

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  Service tax return (ST-3) filing date extended to 15-4-2013 for the period July, 12 To Sept, 12

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  The revised Form ST-3 is expected to be available on ACES by the first week of March - in the event of any delay, the last date will be suitably extended - CBEC

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  Cenvat credit denied as not availed immediately on receipt of the inputs - The word ‘may’ in sub-rule (1) of Rule 4 cannot be read as ‘shall’. - Tri

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  Revision u/s 263 - power of CIT to revise - return processes u/s 143(1) is not subjected to revision - Tri

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  ST on Renting of Immovable Property - Demand for the period prior to Retrospective Amendment made by FA, 2010 - Extended period of limitation can not be invoked

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  ST- 3 for the period between the 1st day of July 2012 to the 30th day of September 2012, to be submitted by the 25th day of March, 2013 - Notification

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  Penalty u/s 271(1)(c) - mere entries in the books not enough, if not disclosed in the return of income - penalty confirmed. - Tri

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  MAT - Book Adjustments - where the computation of the provision for bonus was on the basis of Payment of Bonus Act, 1965, the same is ascertained liability - HC

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  Deductions vs Exemptions- Disallwance u/s 14A - Deduction u/s 80P- deduction if allowed does not mean that said income ceases to be part of the total income- HC

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  Rebate claim - service tax - any condition imposed by the notification must be capable of being complied with - Otherwise there is no purpose behind it - HC

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  Assessment can not be reopened merely because credit of TDS given and income was not offered to tax as it is not allowance or deduction or loss or relief - HC

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