Articles by Apoorva Mehta

View Full Profile

Union Budget 09-10 -- Service Tax Proposals

Posted by Apoorva Mehta 18 July 2009 10693 Views

“A Bird’s eye view on Service Tax Proposals in the Union Budget 2009-10” - - APURVA

SERVICE TAX ON BUILDERS

Posted by Apoorva Mehta 28 June 2009 6447 Views

SERVICE TAX ON BUILDERS Construction of residential complex was brought under service tax net w.e.f. 01.06.2005. Definition / Scope: Any service provided or to be provided to any person, by any other person, in relation to construction of complex

Charitable Purpose Clarified

Posted by Apoorva Mehta 25 June 2009 8108 Views

Charitable Purpose Clarified Income of a charitable trust is exempt according to the provisions of section 11, 12 and 13. The trust should be one established in accordance with law and its objects should fall within the definition of “charita

ANNUAL INFORMATION RETURN (AIR) AN UNTOUCHED ISSUE

Posted by Apoorva Mehta 11 June 2009 18838 Views

“ANNUAL INFORMATION RETURN (AIR) – AN UNTOUCHED ISSUE” WHAT IS “AIR”? Section 285BA of the Income Tax Act, 1961, read with rule 114E requires certain specified entities to file an Annual Information Return (AIR) in res

SERVICE TAX & MOVIE THEATRES

Posted by Apoorva Mehta 09 June 2009 42840 Views

SERVICE TAX & MOVIE THEATRES The question whether the activity of screening of film / movie (as supplied by film distributors) by theatre / multiplex owners would be covered under any of the taxable services, and whether it would be liable to s