Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Levy of Cess under Clean Energy Cess’ 2010 - The court held that the revenue could levy Clean Energy Cess on coal produced and lying in stock as of 30th June 2017, as per Section 83(3) of the Finance Act, 2010. This levy was valid despite the repeal of Clean Energy Cess by the GST Compensation Cess under the Goods & Services (Compensation to States) Act, 2017, since the taxable event (production of coal) occurred when the cess was in force. - However, demand confirmed for normal period of limitation only - HC
Levy of Cess under Clean Energy Cess’ 2010 - The court held that the revenue could levy Clean Energy Cess on coal produced and lying in stock as of 30th June 2017, as per Section 83(3) of the Finance Act, 2010. This levy was valid despite the repeal of Clean Energy Cess by the GST Compensation Cess under the Goods & Services (Compensation to States) Act, 2017, since the taxable event (production of coal) occurred when the cess was in force. - However, demand confirmed for normal period of limitation only - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
