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 August 2012 Year 2012 This

Deduction u/s 80IA - Given the fact that the dyes and the ...


Court Upholds Assessee's Section 80IA Relief Claim: Dyes and Materials for Job Workers Qualify for Criteria.

August 31, 2012

Case Laws     Income Tax     HC

Deduction u/s 80IA - Given the fact that the dyes and the materials were given by the assessee to the job workers, who had merely bestowed their labours, no hesitation in accepting the case of the assessee that it qualify for relief under Section 80IA - HC

View Source

 


 

You may also like:

  1. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

  2. Entitlement to deduction under Section 80IB - Given the fact that the dyes and the materials were given by the assessee to the job workers, who had merely bestowed...

  3. Recovery of rebate claim - Inputs received in the factory or at the premises of job worker so as to claim rebate, or not - The department’s case of non-receipt of inputs...

  4. Denial of cenvat credit - inputs and capital goods sent to job-worker for further processing and the inputs sent directly to job-workers for further processing - with...

  5. Valuation - Scope of the term Manufacturer - Job worker - Manufacture of medicaments - Once it has been determined that the job workers are the manufacturers, the...

  6. Job Work - liability of duty on principal supplier or job-worker - since, the job worker has carried out all the activities which as per the department amounts to...

  7. CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE,...

  8. CENVAT credit - job-work - The cylinders were sent to the job worker under Rule 4(5) of the CENVAT Credit Rules and the job worker paid the duty on reconditioned...

  9. Job work - the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty...

  10. Valuation - clearing soaps in bulk to job-worker without marking MRP - Job worker in turn were packing the individual soaps in multi-piece packaging - it is only just to...

  11. The appellant, a job worker, violated Rules 6 and 10A of the Central Excise Valuation Rules by not including the value of free supply material from the prime...

  12. Job-worker or manufacturer - Duty liability - The case revolved around the appellants' role as job workers in the manufacture of machine-made dipped matches, supplied...

  13. This is a case regarding levy of Central Excise Duty on Ready Mix Concrete (RMC) manufactured at construction sites by the appellant. The key points are: The appellant...

  14. CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit Private Ltd. i.e. ISD to the appellant, a contractual...

  15. SSI Exemption - clubbing the clearances of job worker with that of the appellant - under the scheme of the Act, ipso facto the duty liability is on the job worker - the...

 

Quick Updates:Latest Updates