Home Highlights July 2012 Year 2012 This

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1. Exemption u/s 11 - claiming benefit of accumulation u/s 11(2) over deemed income u/s 11(3) - non application of income - the assessee should not be eligible to claim...

2. Validity of Show cause notice - jurisdiction - Inadmissible transitional credit - Education Cess (E Cess) - Secondary & Higher Education Cess (SHE Cess) - Krishi Kalyan...

3. Commercial Training and Coaching service - training in field of Export-Import, Merchandising and Retail Management - prima facie this activity is Vocational in nature -...

4. Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

5. Exemption u/s 11(1)(a) and Section 11(2) for Deemed income u/s 11(3) - Assessee would be allowed to accumulate the income if there is “real income” which is in...

6. Levy of Service Tax - Commercial Training or Coaching Services - income from NIIT for imparting computer coaching services - The category of ‘Commercial Coaching or...

7. Exemption from GST - The training and coaching in Football, Basketball, Athletic, Cricket, swimming, Karate, Dance by the applicant would be covered under Entry No. 80...

8. Levy of service tax - Commercial training or coaching center services - The Appellant does not issue the certificates. In such circumstances, it is clearly a ‘commercial...

9. Commercial coaching or training centre services - assessee were registered under the Societies Act, 1860 - appellant is covered under the commercial coaching and...

10. Coaching or training to the employees of the buyer concerns - not taxable - AT

11. Maintainability of appeal against Scrutiny assessment u/s 143(3) or intimation u/s 143(1) - Cause of action - The ITAT notes that the assessment under section 143(3)...

12. Meaning of "business trust” u/s 2(13A) amended - Section 2(1) to 2(15) of the Income-tax Act, 1961

13. Commercial training or coaching’ services - The Commissioner has recorded a finding, after careful examination of the activities undertaken by the Indian Institute that...

14. Transfer of case u/s 127 - show cause notice issued is under Section 127 (1) when all applicable provisions are under Section 127 (2) (a) of the Act. Even in the order...

15. Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of...