8 July 2024


Search Results for Tag : Exemption

Top Story

Central Government exempts certain non-residents from furnishing ITR(11.10.2021)

The Central Government exempts certain class of persons, subject to the conditions, from the requirement of furnishing a return of income under sub-se.....

Tags : ITR, Exemption, Non-residents

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Finance Minister announces GST exemption for businesses with an annual turnover of up to Rs 40 lakh(24.08.2020)

The Finance Minister said that now, the businesses with an annual turnover of up to Rs 40 lakh are GST exempt. Earlier, this limit was Rs 20 lakh. In .....

Tags : Exemption, GST, Businesses

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International Cases

Intention of Parliament must be clearly found on wording of legislation(22.05.2019)

By present appeal, Mr. and Mrs. Hancock seek to show that, the redemption of the loan notes, issued to them in connection with the sale of their share.....

Tags : Charge, Capital gains, Exemption

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A private company running on commercial lines is not entitled to exemptions under Section 10 Income Tax Act(20.11.2020)

The Appellant, City Power Soc Limited (City Power), is a state-owned company that is wholly owned by the City of Johannesburg (the City). In 2014, it .....

Tags : Assessments, Exemption, Applicability

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News

AAAR, Maharashtra: No Legislative Intent to Tax Water for General Purposes(06.04.2022)

Appellate Authority for Advance Ruling, Maharashtra has observed that no legislative intent to tax water for general purposes and holds Tertiary Treat.....

Tags : Appellate Authority for Advance Ruling, Maharashtra, no legislative intent, tax water, GST exemption, Tertiary Treated Water

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ITAT, Pune: Capital Gain Exemption u/s 54F for Purchase of Office Premises not available(08.04.2022)

Income Tax Appellate Tribunal, Pune has observed that the capital gain exemption under section 54F of the Income Tax Act, 1961 is not available in the.....

Tags : Income Tax Appellate Tribunal, capital gain exemption, Income Tax Act, 1961, office premises

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Delhi HC: Exemption Cannot be Denied to Charitable Entity for Advertising Scholarship(12.04.2022)

Delhi High Court has observed that the exemption under the provisions of the Income Tax Act, 1961 can’t be denied to a charitable entity merely becaus.....

Tags : Delhi High Court, exemption, Income Tax Act, 1961, scholarship

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Kerala HC Dismisses Bus Operators' Plea for Extension of Tax Exemption Granted During Covid(20.05.2022)

Kerala High Court has dismissed a batch of petitions filed by private bus operators seeking an extension of the tax exemption granted to them owing to.....

Tags : Kerala High Court, Tax Exemption, Legitimate Expectation

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ITAT: Husband Entitled Capital Gain Exemption for Asset Bought In The Name of Wife(23.05.2022)

Income Tax Appellate Tribunal, Jaipur held that the husband was entitled to a capital gain exemption for assets bought in the name of the wife. The IT.....

Tags : ITAT, Jaipur, Assessee, Exemption

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ITAT: Multiple Flats on Different Floors Cannot be Treated as Single Residential House(29.06.2022)

Income Tax Appellate Tribunal (ITAT), Cuttack Bench has held that the multiple flats in different floors of the same building cannot be treated as a s.....

Tags : ITAT, Capital Gain Exemption, Income-Tax Act

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Supreme Court Rejects Plea Seeking 'No Tax Exemption' For Political Parties(11.01.2017)

Supreme Court has rejected a petition seeking to quash Section 13(a) of Income Tax Act which confers tax exemption to political parties for income fro.....

Tags : Supreme Court, Political Parties, Tax Exemption

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CBDT Notifies New Rule Imposing ‘Other Conditions’ to Invoke IT Exemption U/S 10(4D) of IT Act(20.06.2022)

Central Board of Direct Taxes (CBDT) has notified a new Rule 21AIA prescribing the “other conditions” required to be fulfilled by a specified fund ref.....

Tags : Central Board of Direct Taxes, Other Conditions, IT Exemption

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ITAT: Capital Gain Exemption Cannot be Claimed for Agricultural Land Purchased in Wife’s Name(15.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the capital gain exemption under Section 54B of the Income Tax Act, 1961 cannot be cla.....

Tags : ITAT, Capital Gain Exemption, Agricultural Land

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ITAT: Capital Gain Deduction Allowable to Separate Independent Residential Units on Single Land(18.07.2022)

Income Tax Appellate Tribunal (ITAT), Chennai Bench has held that the capital gain exemption under section 54F of the Income Tax Act, 1961 is allowabl.....

Tags : ITAT, Capital Gain Exemption, Residential Units

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ITAT: Unregistered Document Has No Evidentiary Value(18.07.2022)

Income Tax Appellate Tribunal (ITAT), Surat Bench has upheld the denial of capital gain exemption under Section 54 of Income-Tax Act, 1961, by holding.....

Tags : ITAT, Unregistered Document, Capital Gain Exemption

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DGFT Exempts IGST And Compensation Cess Under Advance Authorisation, EPCG, And EOU Scheme(06.07.2022)

Directorate General of Foreign Trade (DGFT) has notified the exemption of Integrated Goods and Service Tax (IGST) and Compensation Cess under Advance .....

Tags : DGFT, Exemption, Foreign Trade Policy

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ITAT: CSR Expenses, Contribution to CM’s Relief Fund Eligible for Income Tax Exemption(11.07.2022)

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that the CSR expenses incurred by the Company and the contribution towards CM’s Relief Fund.....

Tags : ITAT, CSR Expenses, CM’s Relief Fund, Exemption

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SC: Twin Conditions in Section 10B(8) of IT Act Has to be Fulfilled to Claim Exemption Relief(13.07.2022)

Supreme Court has held that for claiming the benefit under Section 10B (8) of the Income Tax (IT) Act, the twin conditions of furnishing a declaration.....

Tags : Supreme Court, Exemption Relief, Income-Tax

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Wife to Get Tax Exemption Even if Investment Made in Joint Name of Husband: ITAT(18.12.2018)

Income Tax Appellate Tribunal has ruled that assessee wife can claim exemption from tax liability under Section 54F of the Income Tax Act and observe.....

Tags : ITAT, Wife to Get Tax Exemption

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ITAT, Jaipur: Exemption u/s 11 and 12 Allowable on Donation by Charitable Trust(01.12.2020)

Income Tax Appellate Tribunal (ITAT), Jaipur has given relief to Rajasthan Cricket Association and held that the exemption under Section 11 and 12 of .....

Tags : Income Tax Appellate Tribunal, Exemptions on Donations by Charitable Trust

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AAR: Fish/Prawn Farming Does Not Amount to Agriculture(28.07.2022)

Authority for Advance Ruling (AAR), Andhra Pradesh has held that fish/prawn farming not amount to ‘agriculture’, and therefore Goods and Services Tax .....

Tags : AAR, GST Exemption, Fish Farming, Agriculture

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ITAT: Capital Gain Exemption Cannot be Denied on Ground of Joint Ownership in 2 Residential Flats(28.07.2022)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that capital gain exemption under Section 54F of Income-Tax Act, 1961 cannot be denied on ground.....

Tags : ITAT, Capital Gain, Exemption

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AAR: No GST Exemption for Solid Waste Management Service to Government Authority(29.07.2022)

Authority for Advance Ruling (AAR), Andhra Pradesh has held that Solid Waste Management service to Governmental authority and Government Entity not ex.....

Tags : AAR, Solid Waste Management, GST Exemption

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Madras HC Issues Notice on Plea Seeking GST Exemption for Incorporated Members' Clubs(07.01.2021)

Madras High Court has issued notice to Central Government and the Central Board of Direct Taxes in Petition seeking exemption for members' club in an .....

Tags : Madras High Court, GST Exemption for Incorporated Members' Clubs

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Acquisition of Tenancy Right Not Eligible for Capital Gain Exemption: ITAT(01.05.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai has held that the acquisition of the tenancy rights would not amount to purchase or construction of a new.....

Tags : ITAT, Acquisition of Tenancy Right, Capital Gain Exemption

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ITAT Delhi: Availability of Capital Gain Exemption to More Than One House if HUF Property Sold(18.06.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has noted that the capital gain exemption under Section 54 of the Income Tax Act, 1961 should be given to m.....

Tags : ITAT Delhi, Capital Gain Exemption

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ITAT Cochin: Compulsory Acquisition of Urban Agricultural Land Entitled for Tax Exemption(19.06.2019)

Income Tax Appellate Tribunal (ITAT) Cochin has noted that the compulsory acquisition of the urban agricultural land is eligible for tax exemption und.....

Tags : ITAT Cochin, Exemption

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ITAT Chennai: Capital Gain Exemption Not Allowable Merely Due to Agreement Without Payment Evidence(20.06.2019)

Income Tax Appellate Tribunal (ITAT), Chennai has observed that the exemption under Section 54F of the Income Tax Act, 1961 (Act) is allowable merely .....

Tags : ITAT Chennai, Capital Gain Exemption

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Delhi HC: No Custom Duty Exemption Allowed if Aircraft Imported for Private Purposes(02.02.2023)

Delhi High Court has held that condition for customs duty exemption not available to the assessee as aircraft imported for private purposes and not fo.....

Tags : Delhi High Court, Custom Duty, Exemption

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ITAT: IT Exemption To Defence Personnel Invalidated From Service Due To Disability(18.10.2022)

Income Tax Appellate Tribunal, Delhi has observed that income tax (IT) exemption should be available to Defence Forces personnel who have been invalid.....

Tags : Income Tax Appellate Tribunal, exemption, Defence

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ITAT Mumbai: Exemption Cannot be Refused to Education Trust Since it Provided Some Facilities(28.06.2019)

Income Tax Appellate Tribunal (ITAT), Mumbai has noted that the exemption under the Income Tax Act, 1961 cannot be denied to an education trust merely.....

Tags : ITAT Mumbai, Exemption

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CBDT: Bonds Issued by ‘Power Finance Corporation Ltd’ Are Eligible for Capital Gain Exemption(12.06.2017)

Central Board of Direct Taxes (CBDT) has notified that Capital Gain exemption under section 54EC of Income Tax Act is applicable to bonds issued by Po.....

Tags : Central Board of Direct Taxes, Capital Gain Exemption

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Orissa HC: Lawyers Exempted from Paying GST/Service Tax, Demand Notices Not to be Issued(09.04.2021)

Orissa High Court has directed the Commissioner, Goods and Services Tax to issue clear instructions to all the officers in the GST Commission rates in.....

Tags : Orissa High Court, Exemption from Paying GST/Service Tax

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ITAT: Non-Filing of Income Tax Return Cannot be a Ground to Deny Capital Gain Exemption(21.05.2019)

ITAT Bangalore has observed that the benefit of the capital gain exemption cannot be denied to a taxpayer on the ground that the income tax return is .....

Tags : ITAT, Exemption

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CBDT: IBBI Eligible for IT Exemption on Grant in Aid, Fine, Fee, Interest Income(03.03.2023)

Central Board of Direct Taxes (CBDT) has notified that the Insolvency and Bankruptcy Board of India (IBBI) shall be eligible for the income tax exempt.....

Tags : CBDT, IBBI, Income-Tax Exemption

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GST: Government Exempts Skimmed Milk Powder or Concentrated Milk(26.09.2017)

Central Government has exempted skimmed milk powder or concentrated milk from the ambit of Goods and Services Tax (GST) regime.

Tags : Goods and Services Tax, Exemption, skimmed milk powder, concentrated milk

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ITAT Bengaluru: Cost Incurred on Alteration/Renovation on Purchased Unit is Eligible for Capital Gain(26.09.2017)

A Division bench of ITAT Bengaluru has held that the benefit of Section 54F of the Income Tax Act, 1961 can be extended to the cost incurred by the as.....

Tags : ITAT Bengaluru, Exemption, Capital Gain

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Government Exempts Receipts from FIFA Under-17 Football World Cup from Income Tax Net(28.09.2017)

Central Government has notified income tax relief to FIFA under-17 Football World Cup which will run from October 6 to 28 by exempted the World Cup as.....

Tags : FIFA Under-17 Football World Cup, Tax Exemption

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SC Gives Split Verdict on ‘Can Tax Exemption be Claimed Based on Doctrine of Legitimate Expectation’(15.05.2023)

Supreme Court division bench comprising of Justices M.R. Shah and Krishna Murari has rendered a split verdict on whether tax exemption can be claimed .....

Tags : Supreme Court, Sales Tax, Exemption, Doctrine of Legitimate Expectation

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SC: Mere Affixation of MRP Doesn’t Make Goods Eligible for Central Excise Duty Exemption(22.03.2023)

Supreme Court while observing that mere affixation of MRP does not make goods eligible for central excise duty exemption, has held that what is requir.....

Tags : Supreme Court, MRP, Excise, Exemption

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ITAT Delhi: Tax Exemption Cannot be Denied Merely Because One Donation in One Year is Doubtful(01.07.2019)

Income Tax Appellate Tribunal (ITAT) Delhi has ruled that the income tax exemption cannot be denied to a Trust merely because one donation in one yea.....

Tags : ITAT Delhi, Tax Exemption

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Delhi HC Seeks Govt Response on IGST Exemption on Imported Oxygen Concentrator by Individual(06.05.2021)

Delhi High Court has sought Central Government's response in a 85 year old's plea challenging the levy of Integrated Goods and Services Tax on the imp.....

Tags : Delhi High Court, IGST Exemption on Imported Oxygen Concentrator by Individual

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CBDT Notifies Amendment in Income Tax Rules for Exemption on Travel Concessions(07.05.2021)

Central Board of Direct Taxes (CBDT) has notified the amendment in Rule 2B of the Income Tax Rules, 1962 where the provisions relating to exemption in.....

Tags : Central Board of Direct Taxes, Exemption on Travel Concessions

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Madras High Court Comes Down on Actor Dhanush for Seeking Entry Tax Exemption on Rolls Royce(06.08.2021)

Madras High Court has disposed of a 2015 writ petition filed by actor Dhanush pertaining to the payment of entry tax on a Rolls Royce Ghost car import.....

Tags : Madras High Court, Entry Tax Exemption on Rolls Royce

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SC Asks Centre to Consider Withdrawing Insurance Exemption for State Public Transport Corporations(12.08.2021)

Supreme Court has asked the Central Government to examine the possibility of withdrawing exemption from insurance for State Corporations that run publ.....

Tags : Supreme Court, Insurance Exemption for State Public Transport Corporations

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Del. HC Dismisses Plea Challenging Exemption Given to Vinesh Phogat, Bajrang Punia(24.07.2023)

Delhi High Court has dismissed plea filed against exemption granted to Vinesh Phogat and Bajrang Punia for Asian Games trials, has held that decision .....

Tags : Delhi High Court, Vinesh Phogat, Bajrang Punia, Asian Games Trials, Exemption

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Karnataka HC Issues Notice on PIL on Granting Exemption to Kodavas and Jamma Land Holders(08.07.2021)

Karnataka High Court has ordered issue of notice to the State and Union governments on a PIL petition questioning the 2019 notification of granting ex.....

Tags : Karnataka High Court, Exemption to Kodavas and Jamma Land Holders

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Delhi High Court: Exemption can be Claimed by Assessee for Organising Spiritual Lectures(05.12.2019)

Delhi High Court has ruled that the religious institutions are also engaged in charitable activities which are very much part of religious activities .....

Tags : Delhi High Court, Exemption

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MP HC: S.375 Marital Sex Exemption Also Provides Exemption Under Section 377 of IPC(22.09.2023)

Madhya Pradesh High Court has held that Section 375 IPC includes all possible parts of penetration by penis and when due to marital sex exemption, the.....

Tags : Madhya Pradesh High Court, Marital Sex Exemption, Consent, Section 377

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Government Announces Labour Law Exemption for Startups Up to 3 Years(10.03.2016)

Government has announced that Start-ups have been exempted from nine labour laws for a period of three years to promote and incentivise the entreprene.....

Tags : Government, Start-ups , Labour Law Exemption

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Telangana HC Directs to Consider Pleas of Aspirants Seeking Exemption from Appearing in NEET 2021(09.09.2021)

Telangana High Court has directed the Medical Council of India to consider as representation the pleas of certain overseas Indian citizens, seeking ex.....

Tags : Telangana High Court, Exemption from Appearing in NEET 2021

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ITAT, Chennai: Capital Gain Exemption Cannot be Denied to Assessee Merely on Basis of Facts(29.09.2021)

Income Tax Appellate Tribunal (ITAT), Chennai has held that the capital gain exemption under section 54F of the Income Tax Act, 1961 cannot be denied .....

Tags : Income Tax Appellate Tribunal, Capital Gain Exemption

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Madras HC Denies Exemption Benefit on Imports Made Prior to Registration Under Customs Rules(28.01.2020)

Madras High Court has denied the exemption benefit on imports made before the registration under Rules 3 and 4 of the Customs (Import of Goods at Conc.....

Tags : Madras High Court, Exemption Benefit, Custom Rules

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CBDT Notifies Conditions for Exemption of Income Accrued or Received by Non-Resident(13.12.2021)

Central Board of Direct Taxes (CBDT) has notified conditions for exemption of income accrued or received by, non-resident as a result of transfer of n.....

Tags : Central Board of Direct Taxes, Exemption of Income Accrued or Received by Non-Resident

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All. HC: Stricter Approach to be Followed to Examine if Assessee is eligible for Exemption/Deduction(27.11.2023)

Allahabad High Court has held that general rule of law in taxing statutes is that in case of any doubt, the benefit should be given to assessee. Howev.....

Tags : Allahabad High Court, Assessee, Exemption, Deduction

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CBDT Issues Guidelines for Granting Exemption to Foreign Wealth Funds and Pension Funds(28.10.2021)

Central Board of Direct Taxes (CBDT) has issued guidelines for granting an exemption under section 10(23FE) of the Income Tax Act, 1961 to Foreign Wea.....

Tags : Central Board of Direct Taxes, Exemption to Foreign Wealth Funds and Pension Funds

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CBDT Notifies MP, Chandigarh Pollution Control Board Eligible for Income Tax Exemption(01.11.2021)

Central Board of Direct Taxes (CBDT) has notified the Madhya Pradesh and Chandigarh Pollution Control Board, Gujarat State Aids Control Society eligib.....

Tags : Central Board of Direct Taxes, Income Tax Exemption

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Karnataka HC Upholds Constitutional Validity Granting Exemption to Persons of Coorg by Race(22.09.2021)

Karnataka High Court has upheld the constitutional validity of the notification issued by the Union Ministry of Home Affairs granting exemption to eve.....

Tags : Karnataka High Court, Exemption to Persons of Coorg by Race

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Karnataka HC Upholds Constitutional Validity of 2019 Notification Granting Exemption to Kodavas(23.09.2021)

Karnataka High Court has upheld that constitutional validity of the 2019 notification of the Union government granting exemption to Kodavas and Jamma .....

Tags : Karnataka High Court, Exemption to Kodavas

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Madras HC Advises Former TN CMs to Move Special Court Seeking Exemption from Personal Appearance(24.08.2021)

Madras High Court has advised former Chief Ministers Edappadi K. Palaniswami and O. Panneerselvam of All India Anna Dravida Munnetra Kazhagam (AIADMK).....

Tags : Madras High Court, Exemption from Personal Appearance

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Madras HC Directs to Consider Application Seeking Exemption of Temple from Factories Act(27.08.2021)

Madras High Court has directed the State government to consider an application made by Palani Dhandayuthapani Swamy Temple authorities seeking exempti.....

Tags : Madras High Court, Exemption of Temple from Factories Act

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Kerala High Court Quashes State Circular Restricting Fee Exemption on Converted Paddy Land(12.11.2021)

Kerala High Court has quashed a circular issued by the State government, limiting fee exemption on converted paddy land not included in the data bank .....

Tags : Kerala High Court, Fee Exemption on Converted Paddy Land

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Gujarat HC: Cricket Association Eligible for Tax Exemption for Income from International Matches(15.01.2020)

Gujarat High Court has upheld the order by the Income Tax Appellate Tribunal that Baroda Cricket Association engaging in international matches does no.....

Tags : Gujarat High Court, Tax Exemption, Cricket Association

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ITAT Delhi: Exemption to Agricultural Lands Bought not for Business Purposes Allowed(17.01.2020)

Income Tax Appellate Tribunal, Delhi has allowed exemption on agricultural lands bought without an intention to purchase the land for any business pur.....

Tags : Income Tax Appellate Tribunal, Exemption on Agricultural Lands

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Madras HC Grants Property Tax Exemption for Community Health and Development Department Building(17.11.2021)

Madras High Court has granted the property tax exemption for community health and development department building, which provides health care faciliti.....

Tags : Madras HC, Property Tax Exemption

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ITAT Kolkata Allows Exemption: ‘Performance Bonus’ Cannot be Treated as Salary(06.02.2020)

Income Tax Appellate Tribunal (ITAT), Kolkata while relying upon the precedent held that ‘performance bonus’ does not constitute a part of ‘salary’ an.....

Tags : ITAT Kolkata, Exemption

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Delhi High Court: CIC Doesn’t Have Jurisdiction to Direct Furnishing of Information u/s 138 IT Act(23.01.2024)

Del. HC while setting aside Central Information Commission (CIC)’s order directing IT department to provide details regarding tax exemption granted to.....

Tags : Delhi High Court, Tax Exemption, Furnishing of Information

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CESTAT, New Delhi: Area Based Exemption is Available to New Unit(24.03.2020)

Customs Excise and Services Tax Appellate Tribunal, New Delhi has held that area based exemption under Central Excise Rules, 2002 is available where t.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Area Based Exemption

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Telangana HC Issues Notice on Rapido’s Plea Challenging Withdrawal of Exemption on Auto Rides(30.12.2021)

Telangana High Court has issued the notice to the government on the plea filed by the Roppen Transportation Services Pvt. Ltd. (Rapido) challenging wi.....

Tags : Telangana High Court, Withdrawal of Exemption on Auto Rides

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Authority for Advance Rulings Denies Tax Exemption Under India-Mauritius Treaty(28.02.2020)

Authority for Advance Ruling has denied any benefit of the India-Mauritius tax treaty under which the applicable rates are a bit lower. The Authority .....

Tags : Authority for Advance Ruling, Tax Exemption Under India-Mauritius Treaty

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AAR, Maharashtra: No Exemption on TDR or FSI for Construction of Commercial Apartments(12.02.2020)

Authority for Advance Ruling (AAR), Maharashtra has held that Goods and Services Tax (GST) shall be levied on the sale of Transferable Development Rig.....

Tags : Authority for Advance Ruling, Exemption on TDR or FSI

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SC Upholds Kerala Govt Order Granting Exemption to Existing Board Employees for Qualification(21.02.2022)

Supreme Court has upheld a Kerala Government Order which granted exemptions to several existing Board employees from the qualifications under the Cent.....

Tags : Supreme Court, Exemption to Existing Board Employees

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Madras HC Dismisses Plea Against Exemption Granted to Print Media(13.04.2020)

Madras High Court has dismissed a Petition filed against exemption granted to the print media from the nationwide lockdown, holding that "mere apprehe.....

Tags : Madras High Court, Exemption Granted to Print Media

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SC: Exemption Clauses in Insurance Contracts to be Construed Against Insurer in Case of Doubt(16.04.2020)

Supreme Court has stated that the exemption of liability clauses in insurance contracts are to be construed against the insurance company in case of a.....

Tags : SC, Exemption Clauses

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Calcutta HC: Exemption Notification’s Eligibility is Question Relating to Rate of Duty(01.04.2022)

Calcutta High Court has dismissed an appeal on the ground of maintainability by holding that the question with regard to the eligibility of exemption .....

Tags : Calcutta High Court, Eligibility of Exemption Notification

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ITAT: Charitable Trust Engaged Solely in Educational Purpose can Avail Exemption in Income Tax Act(24.05.2022)

Income Tax Appellate Tribunal (ITAT), Rajkot Bench has held that a Charitable Trust engaged solely in educational purposes can avail exemption under S.....

Tags : ITAT, Charitable Trust, Educational Purpose, Exemption

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P&H HC: Executive Can't Exempt Use of Copyrighted Sound Recordings in Marriage Functions(25.05.2022)

Punjab and Haryana High Court has held that the executive has no authority under the Copyright Act to clarify or interpret the applicability of the la.....

Tags : Punjab and Haryana High Court, Copyright, Exemption, Public Notice

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Ministry of Home Affairs: Shops Selling Fans, Education Books can Open(22.04.2020)

Ministry of Home Affairs has allowed shops selling electric fans to reopen, revising its guidelines on ‘exempted category’. The Ministry has also allo.....

Tags : Ministry of Home Affairs, Exemptions

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Kerala HC Asks Centre About Exemption for Advocates Offices to Ensure 'Access to Justice'(22.04.2020)

Kerala High Court has sought to know from the Central Government if it was possible to grant relaxations for advocates from the lockdown, expressing t.....

Tags : Kerala High Court, Exemption for Advocates Office

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SC Dismisses PIL Seeking GST Exemption for Face Masks & Sanitizers(22.04.2020)

Supreme Court has dismissed a Public Interest Litigation seeking exemption for face masks and hand sanitizers from Goods and Services Tax.

Tags : Supreme Court, GST Exemption for Face Masks & Sanitizers

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Madras HC Issues Notice to Centre on PIL for GST Exemption for Masks and Sanitisers(29.04.2020)

Madras High Court has issued notice to the Union government on a Public Interest Litigation seeking removal of the 18% Goods and Services Tax on sanit.....

Tags : Madras High Court, Masks and Sanitisers, Exemption

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Meghalaya HC: Rusk is Different from Bread, VAT Exemption Can't Be Extended to Rusk(16.03.2022)

Meghalaya High Court has ruled that rusk is not bread and the Value Added Tax (VAT) exemption available to bread in the state of Meghalaya must be ext.....

Tags : Meghalaya High Court, VAT Exemption, Rusk

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CBIC Exempts Cotton from Customs Duty and AICD Till 30 September, 2022(15.04.2022)

Central Board of Indirect Taxes and Customs (CBIC) has exempted cotton from customs duty and the Agriculture Infrastructure Development Cess (AIDC). T.....

Tags : Central Board of Indirect Taxes and Customs, Exemption of Cotton, Customs Duty

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Notifications & Circulars

Clarification regarding scope of Notification No. 25/2012-Service Tax dated 20.06.2012, Sl. No. 5(a)(06.09.2016)

Said notification exempts services by way of renting of precincts of a religious place meant for general public. 'Religious Place' has been defined in.....

Tags : Notification, Exemption, Scope

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Ministry of Corporate Affairs issues fresh notifications wherein, the Central Government intends to provide clarity on the applicability of the threshold exemption limits to all forms of combinations(30.03.2017)

The Ministry of Corporate Affairs (MCA) has undertaken a major reform in the regulation of combinations under the Competition Act, bringing India in l.....

Tags : Exemption limits, Notifications, Clarity

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Exemption from application of quantitative ceiling and export bans and enhancement of quantitative ceiling(19.04.2017)

In exercise of the powers conferred by Section 3 of the Foreign Trade (Development & Regulation) Act, 1992 (No.22 of 1992), as amended, read with para.....

Tags : Exemption, Ceiling, Export

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Exemption from drawal of samples for the purpose of grant of drawback to the AEO certificate holders(29.05.2017)

I am directed to invite your attention to Circular No. 5/2017-Cus dated 28.2.2017, wherein exporters who have been accorded Authorized Economic Operat.....

Tags : Exemption, Drawl, Samples

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CBDT notifies transactions for which the condition of chargeability to STT for claiming exemption under Section 10(38) of the Income Tax Act, 1961 shall not apply(06.06.2017)

Section 10(38) of the Income-tax Act, 1961 ('the Act'), prior to its amendment by Finance Act, 2017 provided that the income arising by way of a trans.....

Tags : Transaction, Exemption, Claim

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Persons exempted from obtaining registration under Central Goods and Services Tax Act, 2017(15.11.2017)

In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this n.....

Tags : Services, Supply, Exemption

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Exemption of all cases of combinations under Section 5 of the Competition Act, 2002 involving the Central Public Sector Enterprises operating in the Oil and Gas Sectors(22.11.2017)

In exercise of the powers conferred by clause (a) of Section 54 of the Competition Act, 2002 (12 of 2003) (herein after referred to as the Act), the C.....

Tags : Exemption, CPSEs, Oil and Gas Sectors

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Cruise tourists arriving with e-visa exempted from the requirement of biometric enrolment(02.01.2018)

In order to promote cruise tourism in the country, and make India an attractive cruise tourist destination, the Ministry of Home Affairs has, on reque.....

Tags : Cruise tourists, E-visa, Exemption

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Exemption of goods falling under First Schedule to Customs Tariff Act, 1975 when imported into India as donation for the relief and rehabilitation of the people affected by the floods in Kerala(21.08.2018)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied th.....

Tags : Exemption, Goods, Floods, Kerala

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Exemption of service and disability element of disability pension granted to disabled personnel who have been invalided on account of disability attributable to or aggravated by such service(24.06.2019)

Under the existing provisions of clause (l) of sub section 2 of section 297 of the Income-tax Act, 1961 ('Act') any notification issued under sub sect.....

Tags : Exemption, Pension, Disabled personnel

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States briefed on lockdown measures and guidelines including exemptions to contain the COVID-19 Epidemic in the country(24.03.2020)

The National Disaster Management Authority (NDMA), chaired by the Prime Minister Shri Narendra Modi, in exercise of the powers under the National Disa.....

Tags : Lockdown, Measures, Exemptions

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Incentivising bank credit to specific sectors - Exemption from CRR maintenance(10.02.2020)

It has been announced in paragraph 3 of the Statement on Developmental and Regulatory Policies of February 6, 2020, that the Reserve Bank is actively .....

Tags : Bank credit, Exemption, CRR Maintenance

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Cabinet approves Exemption from applicability of DPE Guidelines to India Ports Global Limited(26.02.2020)

The Union Cabinet, chaired by the Prime Minister, Shri Narendra Modi has approved the exemption of the India Ports Global Ltd. (IPGL) from the DPE Gui.....

Tags : Exemption, Applicability, DPE Guidelines

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Exemption of a Banking Company from the application of the provisions of Sections 5 and 6 of the Competition Act, 2002(11.03.2020)

In exercise of the powers conferred by clause (a) of section 54 of the Competition Act, 2002 (12 of 2003), the Central Government hereby exempts a Ban.....

Tags : Exemption, Banking Company, Application, Provisions

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Income-tax Exemption for payment of deemed LTC fare for non-Central Government employees(29.10.2020)

In view of the COVID-19 pandemic and resultant nationwide lockdown as well as disruption of transport and hospitality sector, as also the need for obs.....

Tags : Exemption, Payment, LTC fare

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Amendments to Foreign Trade Policy 2015-2020 - Extension of Integrated Goods and Service Tax and Compensation Cess exemption under Advance Authorisation, EPCG and EOU scheme upto 31.03.2020(20.03.2019)

In exercise of powers conferred by Section 5 of FT(D&R) Act, 1992, read with Paragraph 1.02 of the Foreign Trade Policy, 2015-20, as amended from time.....

Tags : Policy, Amendment, Exemption

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Exemption of 20% ethanol blended petrol that is a blend(01.02.2021)

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with section 112 of the Finance.....

Tags : Exemption, Ethanol Blended Petrol

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Cabinet approves exemption to NTPC Ltd. from the extant guidelines of delegation of power to Maharatna CPSEs for making investment beyond the prescribed limit in NTPC Green Energy Limited(17.03.2023)

The Cabinet Committee on Economic Affairs, chaired by the Hon'ble Prime Minister Shri Narendra Modi, has granted exemption to NTPC Limited from the ex.....

Tags : Exemption, Approval, NTPC Ltd.

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Central Board of Indirect Taxes and Customs exempts the specific deposits(30.03.2023)

In exercise of the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and C.....

Tags : Deposits, Exemption, Export

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Customs duty full exemption for all imported drugs & Food for Special Medical Purposes for personal use for treatment of all Rare Diseases(30.03.2023)

The Central Government has given full exemption from basic customs duty on all drugs and Food for Special Medical Purposes imported for personal use f.....

Tags : Duty, Exemption, Imported drugs

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Central Government specifies the conditions for the category of persons exempted from obtaining registration under the CGST Act, 2017(31.07.2023)

In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred .....

Tags : Conditions, Exemption, Registration

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Judgments

Purpose of import can be gathered from actual use, Supreme Court held that, Show cause notice not time barred as issued soon after the information gathered(08.08.2016)

As soon as information was gathered by DRI, show cause notice was issued. Therefore, Supreme Court opined that, show cause notice had been issued with.....

Tags : Notifications, Exemptions, Entitlement

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Exemption to Interest Income on Specified Off-shore Rupee Denominated Bonds(17.09.2018)

Interest payable by an Indian company or a business trust to a non-resident, including a foreign company, in respect of rupee denominated bond issued .....

Tags : Interest Income, Denominated Bonds Exemption

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Point of Sale (POS) Devices and Goods required for their manufacture exempted from Central Excise Duty till March 31, 2017(29.11.2016)

The Government has demonetised the currency notes of Rs 500 and Rs 1,000 with effect from mid-night of 8th-9th November, 2016. Along with this, the Go.....

Tags : Exemption, Sale, Goods

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Central Board of Indirect Taxes and Customs exempts the deposits pertaining to all classes of persons and all categories of goods, from the provisions of section 51A of the Customs Act, 1962(31.05.2022)

1. In exercise of the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes an.....

Tags : Exemption, deposits, Goods

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Amendment in notification No.25/2012-Service Tax, dated the 20th June, 2012(12.01.2017)

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government being satisfied tha.....

Tags : Notification, Amendment, Exemption, Applicability

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Packing materials are not raw materials, component parts or inputs used in manufacture of finished goods and are separately defined under enactment.(02.09.2016)

Appellant is a public limited company having a tea manufacturing unit at Dharwad and various other units which also manufacture tea. It is claimed tha.....

Tags : Notification, Exemption, Packing materials

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Railway administration is not liable to pay compensation, if passenger dies or suffers injury due to- suicide or attempted to suicide by him or self-inflicted injury(21.11.2018)

The Applicant has filed present claim petition under Section 16 of the Railway Claims Tribunal Act, 1987 seeking compensation for an amount of Rs. 4,0.....

Tags : Compensation, Payment, Exemption

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Exemption from Drawal of Samples for the Purpose of Grant of Drawback to the AEO Certificate Holders(28.02.2017)

I am directed to invite your attention to Circular No. 34/95-Cus dated 06.04.1995 prescribing the monetary limits and frequency of drawal of sample fo.....

Tags : Exemption, Samples, Drawl

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Amendments to Notification No. 12/2012- Customs(12.08.2015)

The Government made changes to Serial entries 329A, 330 and 334 and added Serial Number 333A and 333B.

Tags : customs, amendment, exemption

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Clarification on approval and claim of exemption by universities and educational institutions(17.08.2015)

The Central Board of Direct Taxation notified clarifications to Section 10(23C)(vi) of the Income Tax Act, 1961, which prescribes conditions for tax e.....

Tags : Tax, exemption, universities

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Assessee seeking benefit of exemption must always prove its admissibility(21.12.2018)

The facts as revealed from the order passed by the Tribunal, are that with a view to avail exemption from payment of Central Excise under the Notifica.....

Tags : Exemption, Denial, Validity

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Exemption of intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 from the whole of central tax(21.09.2017)

In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Governm.....

Tags : Exemption, Heavy water, Supply

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Exemption for India's food stock holding from WTO subsidy rules(17.07.2019)

The decision taken by the General Council of the World Trade Organization (WTO), in November 2014, makes it clear that the mechanism, under which WTO .....

Tags : Exemption, Food stock, WTO subsidy rules

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Where there is an exclusionary Clause in an insurance policy, burden lies on insurer to establish that exclusion is attracted(07.12.2018)

Present appeals arise from a judgment of a Division Bench of the High Court. The High Court has affirmed the decision of the Commission by which an in.....

Tags : Insurer, Liability, Exemption

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Once it is held that power bank is also a kind of mobile charger, benefit of Notification will be available(14.01.2019)

In facts of the present case, the Respondent assessee was engaged in the manufacture of power bank/portable mobile charger out of imported components......

Tags : Classification, Exemption, Entitlement

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GST exemption for products used by differently abled people(18.07.2017)

Specified assistive devices, rehabilitation aids and other goods for differently abled people attract the lowest (non-Nil) GST rate of 5%. Most of the.....

Tags : Exemption, Products, Differently abled

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Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and high-speed diesel blended with bio-diesel, when blending is done within the refinery(22.06.2021)

1. References have been received seeking clarification on applicability of exemption from Basic Excise duty and other cesses, under different notifica.....

Tags : Applicability, Exemption, Ethanol

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Increase in limit for tax exemption on leave encashment for non-government salaried employees notified(25.05.2023)

The tax exemption on leave encashment of non-government salaried employees (in respect of the period of earned leave at his credit at the time of his .....

Tags : Increased limit, Tax, Exemption

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Burden was strictly on Assessee to establish its entitlement to scheme of exemption(22.11.2018)

The present revision has been filed by the Assessee against the order passed by Tribunal. Tribunal had rejected Assessee's appeal claiming exemption u.....

Tags : Exemption, Denial, Validity

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Control by Government authorities requires managerial control on day to day functioning of such society in order to claim exemption provided for purchase of hospital equipment(03.06.2019)

Rejection of Appellant's claim for exemption of customs duty under Notification No. 63/88-Cus against purchase of hospital equipment (C.T. Scanner) by.....

Tags : Notification, Exemption, Entitlement

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Exemption from the provisions of sections 387 to 392 Companies Act, 2013 to the specified companies(05.08.2021)

In exercise of the powers conferred by section 393A of the Companies Act, 2013 (18 of 2013), the Central Government hereby exempts, from the provision.....

Tags : Exemption, Provisions, Specified companies

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Exemption of goods specified in the first schedule of the Customs Tariff Act, 1975 from Education Cess leviable under Finance Act, 2004(02.02.2018)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 94 of the Finance (No. 2.....

Tags : Exemption, Goods, Customs Tariff

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Exemption of manufacturing unit engaged in the manufacture or production of Petroleum Crude from the operation of Central Excise Rules, 2017(10.11.2021)

In exercise of the powers conferred by sub-rule (2) of rule 9 of the Central Excise Rules, 2017, the Central Board of Indirect Taxes and Customs hereb.....

Tags : Exemption, Manufacturing, Excise Rules, 2017

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No specific exemption is codified which allowed non-disclosure of information on basis that the matter on which information is sought is sub-judice(30.05.2019)

In facts of present case, the CPIO, vide its letter stated that as per the advice of the CVC, a prosecution sanction order issued against the Appellan.....

Tags : Information, Disclosure, Exemption

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It is within the exclusive domain of the State Legislature to legislate as to whose services to be included into the essential services(10.07.2020)

The Writ Petition has been filed under Article 226 of the Constitution of India, 1950 read with Section 482 of Criminal Procedure Code, 1973 (CrPC) se.....

Tags : Restrictions, Lockdown, Exemption

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MHP Exemption for Transfer of Receivables(28.12.2023)

1. This is with reference to clause 39, of the Master Direction - Reserve Bank of India (Transfer of Loan Exposures) Directions, 2021 ("MD-TLE"), rega.....

Tags : MHP Exemption, Receivables

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Services provided to the Government, a local authority or a governmental authority with regard to water supply(22.08.2016)

It has been reported to the Board that in some cases contractors providing service of construction of tube wells for Government have been considered t.....

Tags : Contractors, Construction service, Government, Exemptions

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To avail benefit under Section 54 of IT Act, unutilized portion of capital gains has to be deposited by assessee in capital gain account scheme before due date of filing of return of income(23.12.2020)

Present appeal filed by the assessee is directed against order of the learned Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee argued that,.....

Tags : Assessment, Exemption, Entitlement

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Explanation regarding circular under section 119 of the Income-tax Act, 1961(06.03.2024)

1. Income of any fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred.....

Tags : Income, Exemption, Conditions

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Scope of 'site' enlarged for exemption from excise(06.07.2016)

The Ministry of Finance enlarged the scope of the word ‘site’ in its excise exemption notification.

By an earlier notification, the Minist.....

Tags : excise, construction, site, exemption

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Visa Exemption to Foreign Designers in Handicrafts Sector(26.06.2018)

Handicrafts sector has been exempted from minimum salary condition (Rs. 16.25 lakhs per annum) for grant of employment visa to foreign designers for a.....

Tags : Visa, Exemption, Foreign Designers

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In absence of any challenge to the facts recorded by the ITAT, the question so posed by the Revenue cannot be termed as substantial question of law(27.12.2021)

In instant matter, Respondent filed his income tax return for the A.Y. 2008-09 on 30th September, 2008 and declared income of Rs. 1,66,75,690. This in.....

Tags : Assessment, Exemption, Entitlement

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In a case of theft of a vehicle given for valet parking, hotel cannot claim exemption from liability on basis that they are protected by an ‘owner’s risk’ clause(14.11.2019)

In the facts of present case, on the night of 1st August, 1998, Respondent No. 2 herein (Complainant No. 2) visited the Appellant-hotel in his Maruti .....

Tags : Theft, Liability, Exemption

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Exemption under Sections 11 and 12 of the IT Act is available as Assessee is not engaged in trade, commerce and business and its dominant and prime objective is charitable in nature(24.09.2021)

In present matter, Assessee being a society registered under Societies Registration Act is also granted registration under section 12A of the Income-t.....

Tags : Assessment, Exemption, Entitlement

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An MSE ought to be registered with the Appropriate Authority for claiming exemption from EMD and Tender Fee(25.08.2020)

The instant writ petition has been filed by the Petitioner under Article 226 of the Constitution of India, 1950 for issuance of a writ of mandamus, di.....

Tags : Tender, Exemption, Fees

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As the assessee trust only carried out educational activities, exemption under Section 10(23C)(vi) of the IT Act is to be allowed(17.05.2022)

The assessee is a charitable trust registered with Assistant Charity Commissioner. The trust is also registered under Section 12A of the Income Tax Ac.....

Tags : Exemption, Denial, Legality

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Exemption provisions are to be read as they are and to be construed literally and should be given a literal meaning(09.01.2023)

The manufacturer – original revisionist has preferred the present appeal feeling aggrieved with the impugned judgment and order passed by the High Cou.....

Tags : Goods, Exemption, Entitlement

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Authorities are required to assist the assessee in the assessment proceedings by giving effect to the correct position of law(01.12.2022)

In present matter, the assessee raised grounds of appeal challenging the action of CIT(A) in confirming the order of AO in denying exemption under Sec.....

Tags : Assessment, Exemption, Entitlement

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Voluntary contributions specifically received towards corpus of the trust cannot be brought to tax(17.01.2023)

The only issue emanates for consideration is as to whether the CIT(A) justified in confirming the addition made by the AO on account of corpus contrib.....

Tags : Exemption, Denial, Legality

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Assessee can't be denied the benefit of exemption under Section 11 of IT Act for mere delay in filing of audit-report(23.06.2023)

The assessee is a charitable/religious trust, engaged in carrying out charitable/religious activities, registered under Section 12A/12AA of the Income.....

Tags : Assessment, Exemption, Benefit

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Mere affixation of MRP does not make goods eligible for central excise duty exemption(21.03.2023)

The Respondent No.1, AR Polymers Pvt. Ltd. is a manufacturer engaged in the manufacture of footwear and the sale of the same to defense/paramilitary f.....

Tags : Goods, Duty exemption, Eligibility

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Assessee is entitled to exemption under Section 40A(3) of IT Act, if the assessee is not able to make the payment through banking channel due to freezing of the bank account(08.09.2023)

Two additions, namely, Rs. 47,60,415 and Rs. 2,63,06,238 made under Section 40(a)(ia) and 40A(3) of the Income Tax Act, 1961 (IT Act) are challenged i.....

Tags : Assessment, Exemption, Entitlement

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Exemption being the creation of the statute itself, has to be construed strictly(09.10.2023)

The point that arises for consideration is whether "tinted glass sheets" manufactured by the Appellants is liable to be taxed as "goods or wares made .....

Tags : Product, Classification, Exemption

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Assessee is eligible for exemption under Section 54E of the IT Act, when the entire sale consideration has been reinvested in the new house property.(21.12.2023)

Present appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax (Appeals) ['Ld. CIT(A)']. The only issue to be decide.....

Tags : Exemption, Benefit, Provision

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Expert opinion cannot be used as a conclusive proof and is only corroborative in nature(16.02.2024)

The issue that arises for consideration is whether the imported goods viz. '14 sets of Plastic Injection Moulds' are eligible for the benefit of Notif.....

Tags : Notification, Exemption, Entitlement

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Enemy properties vested in the Custodian are not Union properties; Assessee is liable to pay property tax on it(22.02.2024)

Present Civil Appeal has been filed by the Lucknow Nagar Nigam ('Municipal Corporation') impugning the judgment of the High Court that has allowed the.....

Tags : Tax, Exemption, Eligibility

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There should be a finality attached to the issue once it stands decided by the higher Courts on merits(05.12.2016)

Appellant was Ruler of the princely State of Kota. He owned extensive properties which, included two residential palaces known as "Umed Bhawan Palace".....

Tags : Levy, exemption, Entitlement

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If the Assessee has mistakenly included any amount which is exempted from the payment of Income-tax, Revenue is under obligation to grant the refund of tax paid in excess by him(21.09.2020)

In facts of present case, the Assessee is a company, deriving income from agricultural activities and earning from investments. For the assessment yea.....

Tags : Additions, Exemption, Direction

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If an assessee invests full consideration from sale of original asset for purchasing or constructing another residential house, then assessee is entitled for 100% exemption from capital gain tax(18.01.2021)

Present appeal filed by the Revenue is directed against order of the learned Commissioner of Income Tax (Appeals). The learned CIT(A) held that, asses.....

Tags : Assessment, Exemption, Legality

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Location of manufacture not bonded to quality and type of concrete(06.10.2015)

The Supreme Court ruled that a manufacturer of concrete mix, manufacturing it for captive consumption cannot claim exemption from excise duty on the b.....

Tags : Concrete, excise, exemption, preparation

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State Governments have power to levy sales tax on value of material in execution of the works contract(28.08.2017)

In facts of present case, in the year 1954, the State Government of Rajasthan enacted Rajasthan Sales Tax Act in order to tax the sales and purchase o.....

Tags : Works contract, Exemption, Entitlement

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When object of subsidy schemes of State Governments is to encourage development of Multiple Theatre Complexes, incentives are held to be capital in nature(16.06.2023)

The instant appeal filed by the Revenue is directed against the order passed by the Ld. Commissioner of Income Tax (Appeals) treating entertainment ta.....

Tags : Entertainment tax, Exemption, Legality

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Land used for quarrying is not covered by term ‘commercial site’ and therefore not exempted from applicability of Kerala Land Reforms Act(30.09.2019)

The width and amplitude of the expression 'commercial site' in Section 2(5) and Section 81(1)(q) of the Kerala Land Reforms Act, 1963, falls for consi.....

Tags : Quarrying purposes, Exemption, Entitlement

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If a Court is satisfied that, personal attendance of an Accused before it need not be insisted on, then Court has power to dispense with attendance of Accused(16.12.2019)

In facts of present case, the Appellant submitted an application before the learned Trial Court under Section 205 of the Code of Criminal Procedure, 1.....

Tags : Appearance, Exemption, Entitlement

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Eligibility clause in relation to exemption notification must be given effect to as per the language(21.01.2022)

The State has preferred the present appeals against the impugned common judgment and order passed by the High Court by which the High Court has upheld.....

Tags : Exemption, Grant, Legality

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Disclosure of bank’s business dissuades “window-dressing”, in public interest(28.06.2016)

“Any action that results in dissuading commercial entities from indulging in practices such as window-dressing would be in larger public interest”, th.....

Tags : rti, exemption, bank, business mix, public interest

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