Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Computation of short term capital gain - allowable...     TaxTMI    Assessment order passed u/s 153A - valid approval...     TaxTMI    Denial of benefit u/s 115BAA - while filing its...     TaxTMI    Unexplained Cash Credit u/s 68 - Authenticity of...     TaxTMI    Cancellation of registration of petitioner - appeal...     TaxTMI    Interest and penalty liability - Petitioner...     TaxTMI    Denial of benefit u/s 115BAA of reduced rate of tax...     TaxTMI    Validity of reopening of assessment u/s 147 -...     TaxTMI    Penalty proceedings u/s 270A - under reporting of...     TaxTMI    Validity of assessment orders - The High court...     TaxTMI    Calculation of Tax Liability based on subsequent...     TaxTMI    Ex-parte order - Quantification of Liability -...     TaxTMI    Levy of penalty - the e-way bill had expired one...     TaxTMI    Validity of Service of notice u/s 74(5) instead of...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Rejection of application for approval u/s 10(15A) - the ...

Income Tax

July 21, 2012

Rejection of application for approval u/s 10(15A) - the aircrafts for which lease Agreements were signed were not existing on the date of the agreement - If the two conditions are not satisfied, benefit under the said Section cannot be granted. - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Service tax on lease of aircraft - Operating Lease Agreement - transfer or right to use the aircraft - deemed sale - prima facie case in favour of assessee - AT

  2. Aircraft lease charges - lease charges were to include maintenance charges and AIL was under obligation to maintain and repair the aircrafts as part of the lease...

  3. Valuation - leftover ATF available in the fuel tank of aircraft - there is no freight element involved and hence, there is no application for Rule 10 (2).

  4. The proposed amendment to Rule 21B of the Special Economic Zones Rules, 2006 seeks to broaden the scope of activities allowed within International Financial Services...

  5. The aircraft lease service cannot be subjected to service tax under the category of Management, Maintenance and Repair. - AT

  6. Classification of service - aircrafts taken on lease from the foreign company - supply to tangible goods service or transportation of passenger by air service - prima...

  7. Rejection of extension of approval u/s 10(23C)(vi) - original order of approval dated 20.12.2007 still continues to remain in force inspite of the rejection of the...

  8. Exemption u/s 10(23C) - fresh application after rejection of the original application - there is no specific bar for making fresh application as per Rule 2CA or the...

  9. Rejection of rebate claim on ATF supplied to foreign going Aircraft - refund claim was rejected on procedural infractions, which are condonable. - HC

  10. Benefit of exemption - Approval u/s 10(23C)(vi) was granted to trust as a whole or for specified institution only - We are in complete agreement with the ld....

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Section 17(2) Rule 42
F: Penalty under Section 73(1) of CGST Act, 2017
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
F: sales Against 0.1% GST- if export not done within 90 Days
C: Nomination for Mutual Fund Unit Holders – exemption for jointly held folios
C: Ease of doing business- Fund manager for Mutual fund schemes investing...
N: Reporting Entities notified for Aadhaar authentication service of the ...
A: Supreme Court orders about alleged bogus capital gains on alleged penn...
N: Regarding amendment in Notification No. 77/2023 -Cus. (N.T.) dated 20....
H: Scope of SCN - impugned order proceeds on a completely different basis...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
H: Determination of time limit for filing of Appeal before the Appellate ...
H: Violation of principles of natural justice -cryptic order - Considerin...
H: Extinguishment of liability as per order of NCLT - challenge to order ...
H: Garnishee order - long delay of about more than a year in filing these...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
H: Exemption supply or not - services of leasing of the land for industri...
H: Classification of service - Supply of services including transportatio...
H: Classification of goods - paper cups - The Authority determined that d...
H: Supply of Goods or services - Sale of Demo Cars - Reimbursement of Los...
H: Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo ca...
H: Taxable supply or not - Entry fee collected from the visitors/ devotee...
H: Retrospective cancellation of GST registration - The show cause notice...
H: Stay of demand - The High Court acknowledged that the grant of stay is...
H: Revision u/s 263 - scrutiny assessment was completed on the return of ...
H: Levy of penalty u/s 271C - Period of limitation - Failure to deduct TD...
A: Navigating the MSME Terrain: Insights from a Consultant's Perspect...
A: How to Decode the Form 16A Password for TDS on Non-Salary Income
A: SEZ units furnishing LUT are not required to pay GST on RCM for servic...
A: FILING APPEAL BEFORE SUPREME COURT – LOW TAX EFFECT