TaxTMI SMS List

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Showing 1321 to 1335 of 1983 Records

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  Electronic Verification Code (EVC) for electronically filed Income Tax Return - procedures, data structure and standards - Notification

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  Non deduction of TDS u/s 195 on payment for technical services received from singapore on the basis of CA certificate - No penalty - HC

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  Terminal Excise Duty (TED) -Deemed export -FTP, as it then existed, did not de-bar from seeking a refund from one of the two departments -HC

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  100% EOU - it is now a trite law that the procedural infraction of notifications are to be condoned if exports have really taken place - HC

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  TDS - hiring of buses for transportation of employees - assessee had no interest as a lessee or sub-lessee or tenant - No TDS u/s 194-I -Tri

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  Payment made for use of property of the member of the Joint Venture (JV) - assured return - Not in the nature of rent - No TDS u/s 194I -Tri

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  SEBI has jurisdiction under SEBI Act, 1992 in relation to Global Depository Receipts (GDR) issued outside India -SC uphold the minority view

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  Valuation - Service tax on the amount of scholarship /fee discounts given to certain students -prima facie case is in favor of assessee -Tri

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  Leasing out the power plant with ancillary equipments without removing the capital goods - CENVAT Credit not required to be reversed - HC

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  Guidelines regarding detailed scrutiny of Service Tax Returns (ST-3) w.e.f. 01/08/2015. - Circular

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  Instructions regarding maintenance of Records in Electronic Form and authentication of records by Digital Signature–manner of verification

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  Lease of land for 99 years - Renting Activity or sale activity - prima facie service tax is leviable since it is not sale per se - Tri

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  Clarifications on scope and the procedure to be followed for tax compliance for Undisclosed Foreign Income & Assets in Question /Answer form

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  Penalty u/s 271(1)(c) is a civil liability and the wilful concealment is not an essential ingredient - levy of penalty confirmed - HC

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  No TDS is required u/s 194J on payment made for Internet, leased line /broadband services being service provided by machines or robots - Tri

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