Home Highlights July 2014 Year 2014 This

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1. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

2. Exemption from Service tax - Weather Based Crop Insurance Scheme or the Modified national Agricultural Insurance Scheme

3. Validity of exemption u/s 10(23D) - offshore fund scheme maintained by the assessee - The observation of the Assessing Officer in order to grant exemption under section...

4. Exemption from payment of entry tax - It is nobody's case that the exemption certificate has been withdrawn or was erroneously granted and the respondent State has...

5. Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - Tax exemption is a concession. Thus, exemption from payment of...

6. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - permission to file claim under the correct category under the SVLDR Scheme - condonation of delay in filing...

7. Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

8. Benefit under the Kar Vivad Samadhan Scheme, 1998, ('KVS Scheme') denied - reason for denying the benefit was stated as the non-existence of tax liability for the said...

9. SVLDRS - Non-payment of service tax - Sabka Viswas (Legacy Dispute Resolution Scheme, 2019) - There is no provision in the scheme for extending the time limit for making...

10. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The scheme cannot be made operational by this Court going beyond the period for which it was formulated only for...

11. Deductions versus Exemptions in Income Tax Act, 1961 - Disallwance u/s 14A versus Deduction u/s 80P

12. Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under...

13. Exemption from countervailing duty [CVD] - there is no manner of doubt that it is only w.e.f. 26.07.2016 that parts of articles of jewellery have been included in the...

14. Explanation versus bona finde explanation versus proper disclosure - Penalty under section 271(1)(c) - AT

15. Terms and conditions of Exit Option Scheme of RBI - Voluntary retirement scheme - exemption u/s 10(10C) - whether Exit Option Scheme of RBI were different from the terms...