Day: December 26, 2010
26 articlesIncome Tax

Income Tax
Kerala HC-No coercive recovery if first appeal ready for hearing
Service Tax

Service Tax
Service Tax- FAQ on CENVAT Credit Scheme
Income Tax

Income Tax
Dispute Resolution Panel should pass a reasoned order/ directions assigning cogent and germane reasons
Income Tax

Income Tax
Case remanded back to Dispute Resolution Panel (DRP) by ITAT Delhi as DRP directions found to be very laconic and non-speaking
Service Tax

Service Tax
Taxability of packaged or canned software
Service Tax

Service Tax
Levy of service tax on sale of residential complex not unconstitutional – Punjab and Haryana HC
Service Tax

Service Tax
HC upholds constitutionality of levy of service tax on residential complex
Service Tax

Service Tax
Service tax – Procedures related to Levy, Registration, valuation, Payment, Import and Export, Returns, Interest, Recovery and Penalty
Income Tax

Income Tax
Reimbursement of expenses cannot be subject matter of disallowance U/S. 40(a)(i)
Income Tax

Income Tax
When gift is not genuine, addition under section 68 is warranted
Income Tax

Income Tax
Words "amount on which interest was payable under sub-section (1) or sub-section 3" do not impose a condition that for interest to be attracted under section 234B(4) interest should actually be levied under original order of assessment under sub-section (1)
Income Tax

Income Tax
Appraisal report of survey team assist in making final assessment but that itself cannot become a final assessment
Income Tax

Income Tax
Liquidated damages received by the assessee from the supplier of the plant and machinery on account of delay in the supply of plant is a capital receipt
Service Tax

Service Tax
