TaxTMI SMS List

Home TaxTMI SMS

 

Showing 1831 to 1845 of 1983 Records

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  Depreciation u/s 32 and Deduction u/s 80D can not be disallowed partially under section 14A since these are not expenditure incurred by assessee.

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  ST CBEC issues clarification on prosecution provisions introduced vide Finance Act, 2001 in service tax – Prosecution limit is Rs. 10 Lacs

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  Import – Levy of CVD based on MRP – AAR ruling for levy of CVD under various situations and exemption from SAD – Intention at the time of import is relevant

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  Proceedings of Block Assessment u/s 158BC are bad in law if done without issuance of notice u/s 143(2) – SC

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  Proceedings of Re-assessment u/s 147 are bad in law if done without issuance of notice u/s 143(2) – ITAT

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  Withdrawal of exemption and modification into refund scheme is against the principal of promissory estoppel– Full Excise exemption to J&K units restored

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  Air travel agents allowed to sale tickets at lower rate – commission not ascertainable - Neither commission nor brokerage – not liable to TDS u/s 194H

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  Excess amount paid by the deductor towards deducted at source (TDS) shall be refunded subject to certain safeguards

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  Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

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

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  Electricity duty collected on behalf of Govt. is not akin to tax for the purpsoe of Sec. 43B

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  Kerala State Electricity Board is not liable to tax under MAT provisions - 115JB

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  Where exclusive possession and effective control of the equipment is to be transferred to the lessee, no Serive Tax under clause 65(105)(zzzzj)

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  Amended (1) Income Tax Act, (2) Customs Act, (3) Central Excise Act, (4) Central Sales Tax and (5) Service Tax (Chapter V of the Finance Act, 1994)

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  Incomplete building neither falls within the definition of a building, u/s 2(ea), nor within the purview of urban land - Not liable to Wealth Tax

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