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 May 2017 Year 2017 This

Cancelling the registration u/s 12AA(3) - charging bus fees from ...

Income Tax

May 1, 2017

Cancelling the registration u/s 12AA(3) - charging bus fees from the students - certain buses plied were belonging to the office bearers - none of the expenditure relating to buses have been borne by the school - nothing has been brought on record that any payment for plying of bus or the fees charged for the bus fees violates the concept of reasonableness as enshrined in section 13(2)(c) - AT

View Source

 


 

You may also like:

  1. Classification of services - Fee from parks - Market fee-daily - Market fee-weekly - Fees for bays in bus stand (bus stand entrance fee collection) - Bus -stand...

  2. LATE FEE FOR FILING e- Form DIR-3 KYC - Annexure of the Companies (Registration Offices and Fees) Rules, 2014 - Relief granted for certain period.

  3. Activity of transportation of their students and staff under contract carriage by Non-A/c buses - services of hiring of vehicles under Contract Carriage - Benefit of...

  4. Registration to be cancelled in certain cases - 3 More circumstances included where RC can be cancelled - Rule 21 of the Central Goods and Services Tax Rules, 2017

  5. Classification of supply - Job work - supply of goods or supply of services - activity of Bus Body Building on the chassis - it is evident that the activity undertaken...

  6. Registration u/s 10(23C)(vi) eligibility - proof of charitable activities - buses were being utilized for the purpose of carrying students from their homes to school and...

  7. Marketability of goods - bus body parts manufactured and supplied to their divisional office – not available in market no point of levy of duty - AT

  8. Levy of service tax - appellant engaged private buses to ply under the banner of M/s ASTC on bus routes reserved for M/s ASTC only - the private bus operators paid 10%...

  9. The Scorpio remain Scorpio and the Bus remains the Bus after bullet proofing and therefore, it cannot be said that the activity of bullet proofing amounts to manufacture

  10. Expenses incurred for reconditioning of over aged buses – body, engine of the buses are not replaced, but it is only repairing of ware and tare - expenditure are revenue...

 

Quick Updates:Latest Updates