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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Deduction u/s 80IB - development of SEZ - authorized operation - ...

Income Tax

May 23, 2014

Deduction u/s 80IB - development of SEZ - authorized operation - AO does not have any jurisdiction to question the validity or the legality of authorized operations which have been approved by the BOA/Central Government - AT

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  1. Deduction u/s 80IB - development of SEZ - revenue was of the view that as per sec. 9(2) only Board of Approval is empowered to grant approval of SEZ or authorized...

  2. Exemption on services provided to SEZ authorised operations - Notification

  3. Refund - provision of services to SEZ - consumption in SEZ - services in relation to authorized operations - refund allowed - AT

  4. Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT

  5. Denial of refund claim - SEZ unit - authorized operations were not started by the said assessee during the currency of the period in issue - refund allowed - HC

  6. SEZ unit - refund - services received for authorized operation - those services which are not specifically approved but the said services are used for authorized...

  7. Authorized employees of IT/ITeS units in SEZ allowed to Work from Home or place outside the SEZ unit - Government of India

  8. Jurisdiction - SEZ unit / area - power of Custom Officer of search and seizure - Customs Authorities have no jurisdiction to deal with gold imported by unit located in SEZ.

  9. development and construction of residential flats - joint development agreement - benefit of Section 80IB(10) in proportion to the share to which they are entitled to...

  10. Refund of IGST - DTA unit supplying goods / services to SEZ - supply for authorized operation or not - Refund cannot be denied for inordinate delay in obtaining the...

 

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