Home Highlights August 2014 Year 2014 This

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1. Ex gratia/compensation amount as determined under section 10(10C) - assessee had exercised the option of voluntary retirement under the "exit option" scheme from State...

2. 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...

3. The Reserve Bank of India (RBI) issued Circular, addressing Scheduled Commercial Banks, Primary (Urban) Cooperative Banks, State Cooperative Banks, and Exim Bank...

4. Deduction u/s. 10(10C) - VRS (Exit Option Scheme) - Employer has deducted tax at source u/s. 192 of the I.T. Act on ex-gratia amount received and the employer has not...

5. Deduction in respect of ex-gratia payment made to employees - there being no restriction or prohibition under Section 37 of the Income Tax Act, 1961 on the claim for...

6. Eligibility of relief u/s 89 r.w. Rule 21A of I.T. Rules - Amount to be spread over the years including future years - compensation received by the assessee as only...

7. A citizen of a foreign State, resident in India, being an employee of a foreign company or a citizen of India working in India can open foreign currency account with a...

8. Levy of service tax on ATM interchange fees received by State Bank of Hyderabad from SBI for deploying its ATMs in the shared network, and on notional consideration for...

9. Composition scheme - exercising option prior to payment of service tax - The payment of tax under the composition scheme upon notification of the scheme vide a...

10. The co-operative banks under the State legislation and multi-State co-operative banks are ‘banks’ under section 2(1)(c) of Securitisation and Reconstruction of Financial...

11. Income accrued in India - Salary income - services rendered outside India - AO objected that evidence was not produced for receiving the foreign allowance outside India...

12. Levy of service tax on services received from foreign bank - The Tribunal determined that the appellant was not receiving any direct services from the foreign banks that...

13. Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

14. The assessee, an employee who resigned voluntarily from Pfizer Healthcare India Pvt. Ltd., Aurangabad, received compensation which was accepted as capital in nature by...

15. Valuation of services - receipt of ex-gratia job charges - the present ex-gratia charges made by the M/s Parle to the appellant were towards making good the damages,...