Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

The extra shift allowance has to be calculated on the basis of ...

Income Tax

June 23, 2015

The extra shift allowance has to be calculated on the basis of number of days in which the factory had worked for extra shift and not on the basis of individual plant/machinery working an extra shift - HC

View Source

 


 

You may also like:

  1. Shifting of factory - transfer of unitlized cenvat credit to another factory - lower authority have not referred to any provisions of law requiring prior permissions -...

  2. Job Work - Manpower Recruitment and Supply Agency Services or not - charges were calculated on per ton basis therefore, the number of manpower, man-days or man-hours is...

  3. Transfer of CENVAT Credit - Rule 10 of CCR, 2004 - Shifting of factory - denial of credit is not justified. - AT

  4. Storage of inputs outside the factory premises - Dis-allowance of Cenvat Credit - for a mere technical breach, the substantial benefit cannot be denied - AT

  5. Abatement of duty payable - compounded rate on the basis of the number of cold Rolling mills installed in the factory - It is apparent that the N/N. 17/2007 does not...

  6. Construction of Complex Service Works contract service - after 01.06.2007 also individual flats cannot be considered as service rendered under ‘Works Contract Service' -...

  7. CENVAT Credit - duty paying documents - appellant has taken the credit on the basis of extra copy invoices, capital goods and invoices were on the name of other unit -...

  8. CENVAT Credit - catering services – The effect of providing canteen within the factory is same whether the number of employees is more than 250 or less than 250 - stay...

  9. Addition on account of estimation of net taxable profit earned on the total 'on money' - difference in the sale price - The statement of purchaser cannot alone prove...

  10. Deduction u/s 80JJAA - computation of number of days [300 days or more] for new regular workman is to be employed - period of 300 days could be taken into consideration...

 

Quick Updates:Latest Updates