Notification No. 285-Income Tax In exercise of the powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act., 1961 (43 of 1961), the Central Government hereby notifies the “The Society of the Franciscan Servants of Mary, Algapuram, Salem” for the purpose of the said sub-clause for the assessment years 1992-93 to 1994-95 subject
Notification No. 282/2002-Inome Tax In exercise of the powers conferred by the sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Shri Dwarkadhishji Mandir Trust, Bet” for the purpose of the said sub-clause for the assessment years 1993-94 to 1995-96 subject to the following conditions
Notification No. 287-Income Tax In exercise of the powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the “Liberation Movement for Women, Kakkanoor, Tamil Nadu” for the purpose of the said sub-clause for the assessment years 1994-95 to 1995-96 subject
Circular No. 666/57/2002-CX I am directed to say that the Board had issued a Circular No.231/65/96-CX dt.12.7.96 clarifying that assemblies or sub-assemblies of parts of air conditioning machines are different from “parts” and therefore the exemption available to ‘parts’ would not apply to ‘assemblies/sub-assemblies’. This clarification was given in the context of a manufacturer clearing the cooling units and the condensing units of split air-conditioners
Circular No. 665/56/2002-CX I am directed to refer to the subject cited above and to say that in the absence of a corresponding provision to rule 57R(2) of Central Excise Rules, 1944 in new rules effective from 1.7.2001, a doubt has arisen whether cenvat credit shall be available on the capital goods used in manufacturing of intermediate goods exempt from payment of duty
Circular No.664/55/2002-CX the words, figures and brackets “F.No.201/6/2001-CX.6(Pt.)” appearing at the top of the opening page may be read as “F.No.201/6/2002-CX.6(Pt.)”.
