Home Highlights January 2017 Year 2017 This

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1. Exemption from payment of entry tax - It is nobody's case that the exemption certificate has been withdrawn or was erroneously granted and the respondent State has...

2. Exemption from Basic Customs Duty - invalid Certificate of Origin - the appellant had produced the rectified certificate of origin, which have been wrongly treated as...

3. Levy of GST on Lottery - is differential levy of tax permissible? - It was after extensive deliberations that, the GST Council had approved the rates as presently...

4. Benefit of exemption - certificate of origin - The rejection of certificate of origin is bad as it was a case of minor discrepancy and was fit to be ignored in terms of...

5. Demand of service tax - there must be a ‘levy of Tax’ for anyone to claim the benefit of exemption from such ‘levy of Tax’. The Department could have come up with...

6. Verification Certificate - Certificate under provisions of rule 114(4) of Income Tax Rules, 1962

7. Revision u/s 263 - as per CIT AO had wrongly allowed the assessee exemption of capital gains claimed u/s 54B - Tribunal found that neither any inquiry was made by the AO...

8. Refund claim - Unjust enrichment - CA certificate - Merely because the certificate is not as per the liking of the authorities below, it cannot be brushed aside as no...

9. Taxability of write back of 'Non-Plan Government Loans' claiming the same to be capital receipts not chargeable to income-tax - it could not be said that the assessee...

10. Exemption on goods to be supplied to a project financed by the said United Nations or the international organization - appellant has not produced the certificate before...

11. Duty of AO to Guide the Assessee - Considering the specific facts on record that the assessee is non resident the amount which the ld. AO has taxed is earned and sourced...

12. Levy of tax on advertisement - Constitutional Validity of Section 103(b)(vi), 134 containing the words "after levy of tax under Section 134 has been determined by the...

13. Levy of tax – Non-Submission of C-Form – Grant of Exemption Certificate – Exemption certificate issued to petitioner grants immunity from payment of tax within capex...

14. Difference between Fee and Tax - water and sewerage taxes levied and collected - legislative competence of State Legislature to levy the tax under the provisions of...

15. Taxability - Indian Made Foreign Liquor - The intention of the rule maker is that the tax is paid only once. It is held that it becomes a tax free good and as the words...