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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Exemption u/s 11 - receipt of sponsorship income from India and ...

Income Tax

October 9, 2018

Exemption u/s 11 - receipt of sponsorship income from India and abroad - commercial receipts - there is there is no proper justification for denying the exemption and the Proviso of section 2(15) is not attracted in this case

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  1. Denial of rebate claim - receipt of commission on transaction - service was received by the recipient abroad and it is partly performed in India and partly performed...

  2. Exemption u/s 11(1) - A.O. himself in the assessment order, more than 80% of the receipts are on account of continuing education, diploma and certificate programmes -...

  3. Receipt of services from abroad - sales promotion and marketing activities - demand confirmed invoking extended period of limitation - AT

  4. Exemption u/s. 11(1)(d) - contributions received from students towards development and welfare funds of the school - voluntary contribution or otherwise - The ITAT...

  5. Exemption u/s 11 - hundi receipts embedded with specific purpose of corpus donation u/s. 11(1)(d) - The foregoing legal maxim also does not apply here. The clinching...

  6. Advertising Agency service or sponsorship service - Import of service - The service rendered by sports bodies abroad could possibly be covered under the head of 'Sale of...

  7. Investment in Depository receipts by a person resident outside India - FEMA - New Regulations

  8. Chargeability to income-tax of incentives by way of refund of Excise Duty and Exemption of Sales Tax - nature of receipt - not taxable - Since the same is as capital receipt.

  9. Nature of receipt under the subsidy scheme - Multiplex Theatre Complexes - exemption of entertainment duty - the receipt is in the nature of capital receive - not taxable - SC

  10. Apex Court dismissed the appeal against the order of tribunal [2014 (11) TMI 82 - CESTAT MUMBAI] wherein it was held that, sponsorship of sports events are exempted...

 

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