Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
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Form No. 10A filed beyond the prescribed time for registration under section 12A(1)(ac)(i) may be condoned by the jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax, since CBDT has clarified that this authority is empowered to admit delayed applications where reasonable cause exists. The clarification was issued to avoid denial of registration to eligible trusts or institutions solely because of delayed filing. It applies to cases where the condonation request is pending or is filed on or after the date of the Circular.
Form No. 10A filed beyond the prescribed time for registration under section 12A(1)(ac)(i) may be condoned by the jurisdictional Principal Commissioner of Income-tax or Commissioner of Income-tax, since CBDT has clarified that this authority is empowered to admit delayed applications where reasonable cause exists. The clarification was issued to avoid denial of registration to eligible trusts or institutions solely because of delayed filing. It applies to cases where the condonation request is pending or is filed on or after the date of the Circular.
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