Home Highlights August 2012 Year 2012 This

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1. Claim of deduction u/s. 35 - scientific research activities - very fact that expenditure was incurred in the form of salary and overheads only goes to suggest that there...

2. Demand of service tax - Market Research Agency - Observation and surveillance of markets - could fall within the ambit of the statutory definition of 'Management...

3. Levy of service tax - market fee - mandi shulk - whether the appellant(s) being an Agricultural Produce Market Committee was/were excluded from tax liability on and...

4. Levy of Service Tax - foreign remittances - market research and exploration executed outside India - Though market research and exploration have not been specifically...

5. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

6. Navaratan Oil, Gold Turmeric Ayurvedic Cream, and Nirog Dant Power Lal were classified as drugs under Entry 37 of the CGST Act and TGST Act, while Boroplus Antiseptic...

7. Nature of service – Market Research Agency Service u/s 65(69) - they were working merely as a commission Agent and their activities fall under Business Auxiliary Service - AT

8. This circular clarifies that research reports and recommendations issued by Research Analysts (RAs) are not considered advertisements unless they contain elements...

9. Activities of providing operational improvements and skills in the areas of cost management, manufacturing, production, procurement, sale, marketing and distribution of...

10. Lower deduction certificate u/s 197 - The reasons proceed only on the basis of the liability, if any, which may, or may not, be fastened upon another group company, i.e....

11. CENVAT Credit - capital goods - input services - capital goods installed in the Research & Development wing - Admittedly the Research and Development building is not the...

12. TDS u/s 195 - Payment of Royalty or not - The assessee agreed for reimbursement of cost incurred by the GTRC for doing research activity as a part of joint research on...

13. This Master Circular consolidates various circulars and guidelines issued by SEBI to Research Analysts, superseding the previous Master Circular dated June 15, 2023. It...

14. Revision u/s 263 by CIT - reopening of assessment u/s 147 - "reason to suspect" v/s 'reason to believe' - Information adverse may trigger "reason to suspect" and not...

15. Withdrawal of exemption granted u/s 10(23C)(vi) - An activity therefore could be genuine even though the same may not be in accordance with the stated objects. -...