"01 October 2008" Archive

Amends notification No. 36/2001-Customs Duty (N.T.), dated, 3rd August 2001

Notification No. 112/2008-Customs (N.T.) (01/10/2008)

The Principal notification was published in the Gazette of India, Extraordinary, vide Notification No.36/2001 - Customs (N.T.), dated, the 3rd August, 2001 (S.O.748 (E), dated, the 3rd August, 2001) and was last amended vide Notification No. 107/2008-Customs (N.T.), dated, the 16th September, 2008 (S.O. 2204 (E) dated 16th September , 2...

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Provisions of Section 43B of the Income-Tax Act, 1961 held as not applicable to service tax

The Asst. Commissioner of Income Tax (Chennai) Vs M/s. Real Image Media Technologies Pvt. Ltd. (ITAT Chennai 'B' Bench)

The rigour of sec.43B may be applicable in the case of Sales-tax or Excise Duty but the same cannot be said to be the position in case of Service-tax because of two reasons. Firstly, the Assessee is never allowed deduction on account of service tax which is collected on behalf of the Govt., and paid to the Govt. accordingly. Therefore, a ...

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Notification No. 94/2008-Income Tax Dated 1/10/2008

Notification No. 94/2008-Income Tax (01/10/2008)

Notification No. 94-Income Tax It is hereby notified for general information that the organization Kasturba Health Society, Distt. Wardha, Maharashtra has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 (said Act), read with Rules 5C and 5E of the Income-t...

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Scientific Research Expenditure – Approved Scientific Research Associations/Institutions- Notification 95/2008, Notification 94/2008

Notification No. 95/2008-Income Tax (01/10/2008)

NOTIFICATION NO. 95/2008, Notification 94/2008 It is hereby notified for general information that the organization National Health & Education Society, (P.D. Hinduja National Hospital and Medical Research Centre), Mumbai has been approved by the Central Government for the purpose of clause (ii) of sub-section (1) of section 35 of the Inc...

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