Custom Duty : Should Cess and Surcharge Be Permanent? Explore the history and purpose of Cess and its impact on taxes and duties....
Income Tax : Clarification regarding treatment of cess and surcharge Section 40 of the Act specifies the amounts which shall not be deducted in...
Income Tax : Interesting Income Tax Issues: Deduction of Health and Education Cess from Taxable Income : AY 2020-21 Background Sec. 40(a)(ii) ...
Goods and Services Tax : Whether the Respondent is entitled to carry forward the accumulated unutilized amount of EC, SHEC and KKC to be utilized against t...
Income Tax : What are Cess and Surcharge? While calculating income tax, you have to calculate Cess and Surcharge also. Especially for those who...
Corporate Law : The government outlined year-wise collections and utilisation of major cesses and surcharges, confirming they are credited to the ...
Service Tax : CESTAT set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, SHEC and ...
Income Tax : Overseas Polymers Private Limited Vs ACIT (ITAT Mumbai) Legislature in Sec. 40(a)(ii) has though provided that ‘any rate or ...
Corporate Law : G.S.R. 510 (E).-In exercise of the powers conferred by sections 83 and 84 of the Finance Act, 2010 (14 of 2010), the Central Gover...
Corporate Law : G.S.R. (E). - In exercise of the powers conferred by sub-section (7) of section 83 of the Finance Act, 2010 (14 of 2010) read with...
Corporate Law : G.S.R. (E). - In exercise of the powers conferred by section 83 of the Finance Act, 2010 (14 of 2010), read with sub-section (1) o...
Corporate Law : G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read...
Excise Duty : It may kindly be recalled that while communicating the clean energy cess notifications, it has been stated that the office of Chie...
In exercise of the powers conferred by section 83 of the Finance Act, 2010 (14 of 2010) read with section 5A of the Central Excise Act,1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods leviable to the Clean Energy Cess under section 83 of the said Finance Act ,
In exercise of the powers conferred by sub- section (7) of section 83 of the Finance Act, 2010 (14 of 2010), the Central Government hereby declares that the following provisions of the Central Excise Act, 1944 ( 1 of 1944) relating to the matters specified therein, shall be applicable in regard to like matters in respect of cess imposed under section 83 of the said Finance Act, namely :-
In exercise of the powers conferred by sub-section (2) of the section 83 of the Finance Act, 2010 (14 of 2010), the Central Government hereby appoints the 1st day of July, 2010, as the date on which the provisions of Chapter VII of the said Act shall come into force.
