Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Constitutional Validity of Sections 2, 9, 12 and 18...     TaxTMI    Validity of impugned order u/s 73 of the CGST Act -...     TaxTMI    Scope and Interpretation of Contract - Seeking...     TaxTMI    Doctrine of Merger of High Court Decision with the...     TaxTMI    Release of seized goods - The appellants argued...     TaxTMI    Validity Of order passed without signed by the...     TaxTMI    Seeking renewal of registration of Goods Service...     TaxTMI    Rectification u/s 154 - The Assessee argued that...     TaxTMI    Seeking rectification in Form GSTR-1 - limitation...     TaxTMI    Penalty for Non-filing of monthly return - Seeking...     TaxTMI    Detention of the goods and vehicle - stock transfer...     TaxTMI    Refund of EDD - Period of limitation - Appellant...     TaxTMI    Additions on the basis of material seized during...     TaxTMI    Validity Of Order passed u/s 73 - Denial of ITC...     TaxTMI    Validity Of Order passed u/s 73 - cryptic order -...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Applicability of TCS provisions - Selling of Molasses and ...

Income Tax

December 13, 2013

Applicability of TCS provisions - Selling of Molasses and bagasses – Molasses is not a waste or scrap and cannot be used as such - It does not fall within the meaning of scrap as defined in Explanation (b) to section 206C - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Waste and scrap - removal without payment of duty - when the capital goods are sold as waste and scrap the manufacture shall pay the duty leviable on such waste and scrap - AT

  2. Whether Tata Teleservices (Maharashtra) Ltd. and Tata Consultancy Services Ltd. are group companies under FTP.

  3. Item sold in scrap i.e. Tin, iron scrap, plastic drum etc. is not scrap generated from manufacturing process - No liability to deduct TCS U/s 206C - AT

  4. TCS u/s 206C(1) - activity of sale of scrap - to fall under the definition of scrap as given in the Explanation to section 206C of the Act, the term ‘waste’ and ‘scrap’...

  5. Cenvat credit - input services used for sale of waste and scrap which is arising out of manufacturing of final product - Auction Service is eligible input service and...

  6. Manufacture of fire bricks grog - goods are sold in gunny bags in loose condition held as Waste and scrap of fire bricks to be non-excisable / dutiable - AT

  7. Administrative support agreement with various Tata companies - prior to 01/07/2003, the services rendered by the appellant do not merit classification under “Management...

  8. TCS u/s 206C - Not collection of tax at source on Old and used plates, Non-excisable (exempted) like furniture, wood, etc., Trading of scrap (melting) and High seas sale...

  9. Classification of imported goods - Lead Concentrate - waste and scrap of lead in powder form - the item falls under the classification of Heading ‘Concentrate’ under 26070000

  10. Import policy - Changed from Free to Restricted - WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST /...
H: Levy of penalty - the e-way bill had expired one hour fifteen minutes ...
H: Ex-parte order - Quantification of Liability - intention of evade GST ...
H: Calculation of Tax Liability based on subsequent years Balance Sheet -...
C: Limits for investment in debt and sale of Credit Default Swaps by Fore...
H: Validity of assessment orders - The High court examined the timeline o...
H: Levy of penalty u/s 271(1)(c) - The Tribunal found no justification fo...
H: Penalty proceedings u/s 270A - under reporting of the income - The Tri...
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
C: Framework for Category I and II Alternative Investment Funds (AIFs) to...
C: Flexibility to Alternative Investment Funds (AIFs) and their investors...
N: Securities Contracts (Regulation) (Stock Exchanges and Clearing Corpor...
N: Securities and Exchange Board of India (Research Analysts) (Amendment)...
N: Securities and Exchange Board of India (Investment Advisers) (Amendmen...
N: Appointment of Common Adjudicating Authority for the purpose of adjudi...
A: WRONG FIXATION OF FEES PAYABLE TO INTERIM RESOLUTION PROFESSIONAL
A: MANNER OF FILING APPEAL BY COMMISSIONER
A: Recovery proceedings not to be initiated against the former director o...
H: Penalty proceedings u/s. 271(1)(b) - non-compliance with the 3 notices...
H: Validity of reopening of assessment u/s 147 - Reason to believe - Addi...
H: Rejecting registration u/s 12A(1)(ac)(iii) - name mismatch between the...
H: Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Co...
H: Prohibition of Benami Transactions - Provisional attachment order was ...
H: Maintainability of Appeal - Appropriate forum - matter relates to the ...
H: Seeking amendment of bill of entry - The High Court acknowledged the o...
H: Request for conversion of free Shipping Bills into Drawback Shipping B...
A: A simplified GST guide designed for commission agents and brokers.
A: Delhi HC issued notice to decide on the taxability of providing corpor...
A: WAIVER OF INTREST UNDER SECTION 234A, 234B AND 234C OF INCOME TAX ACT, 1961
A: Rs. 3731 Crore Penalty Demand from the employees set aside