Home Highlights July 2013 Year 2013 This

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1. Levy of surcharge on Income Tax calculated U/s 113 - in case of block assessment, even prior to amendment made in Section 113 of the Act w.e.f. 01.06.2002, surcharge...

2. Levy of surcharge on tax u/s 113 - Block assessment u/s 158BC - Effective date of proviso appended to Section 113 of the Income Tax Act vide Finance Act, 2002 - the...

3. Computation of interest under Section 220(2) - Payment of tax on the undisclosed income relating to the block period - Whether surcharge at 15% under Section 113 of the...

4. External Commercial Borrowings (ECB) for Civil Aviation Sector - Cir. No. 113 Dated: April 24, 2012

5. MAT credit computation u/s 115JAA - Inclusion of surcharge and cess - term "income tax" as employed in Section 2 of the Finance Act, which includes surcharge as also the...

6. Smuggling - Absolute confiscation of foreign currency seized from the Appellant u/s 113(d),(e) & (h) of the Customs Act - The Tribunal found that there was only a venial...

7. Levy of surcharge u/s 113 - Block assessment u/s 158BD - the intention of the legislature was to make it prospective in nature. This proviso cannot be treated as...

8. Proviso to section 113 of the Act is curative in nature and it merely clarifies that for a relevant date for applicability of the financial year would be the year in...

9. DEPB license obtained through fraudulent means - the appellants have knowingly committed offence as specified under Section 113(i) and made themselves liable for penalty...

10. Liability for Confiscation of goods - Section 113(d) - Once filing a manual Shipping Bill is allowed, subsequent activities undertaken by exporter become perfectly legal...