Home Highlights January 2013 Year 2013 This

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1. Key Man Insurance Policy - once it has been sold as a life insurance policy on the keyman to the business, as long as it is in the nature of life insurance policy,...

2. Disllowances towards premium of keyman insurance policies - once it has been sold as a life insurance policy on the keyman to the business, as long as it is in the...

3. Clarification on various Policy and operational issues relating to IT SEZs.

4. The High Court quashed a letter dated March 13, 2024, issued by the Superintendent (A.E.) Central Goods and Service Tax, Gautam Budh Nagar, advising voluntary tax...

5. Clarification with respect to submission of Pre-shipment Inspection Certificate (PSIC)– - Trade Notice

6. Clarification with respect to application for Free Sale and Commerce certificate - Trade Notice

7. Clarifications regarding GST in respect of certain services - TRU clarified 6 vital issues.

8. Key man insurance policy - Taxability of the sums received on maturity of life insurance policy - Assessee claimed it as exempt income u/s 10(10D) - It was contended...

9. Exemption u/s 10(10D) - addition of the surrender value of the assigned keyman insurance policy - On the basis of Section 10(10D) of the Act, with its Explanation 1, the...

10. Levy of Service Tax - Life Insurance Services - The phrase “any person” cannot be read in isolation, but will have to be read along with the entire definition as per the...

11. Section 194DA mandates tax deduction at source (TDS) at 5% on payments made under life insurance policies, excluding exempt amounts. The proposed amendment reduces the...

12. A person resident in India allowed to have a general or life insurance policy issued by an insurer outside India - RBI notifies the regulations / conditions

13. CENVAT Credit - input services - insurance policy - Credit of service tax paid on insurance policy is admissible when the policy covers the employees and family members...

14. Issue of clarification on contentious TDS issues on payments made by Television channels, Broadcasters and Newspapers

15. Cenvat credit - service tax paid by the insurance providers on various insurance policies taken out by the appellant - insurance policy has another address - credit allowed - AT