• 2013 (8) TMI 57 - ITAT DELHI

  Assessment pursuant to DRP order - 43 issues. Issues decided in favor of assessee:- Addition of freight inward/ import clearing expenses to cost of closing inventory - Addition on account of cost o... ...

• 2019 (7) TMI 528 - ITAT DELHI

  Correct method of accounting u/s 145 (1) - whether the assessee is free to choose proper method of accounting or not ? - whether the assessee is following this method regularly or not - HELD THAT:- T... ...

• Fixed Establishment – Conundrum of People, Place & Things

  Before digging deep into the concept of fixed establishment, let us first establish its relevance under GST. Section 22 of the GST Act provides that every supplier is liable to take registration ... ...

• 2019 (4) TMI 1471 - ITAT AHMEDABAD

  Disallowance on account of depreciation on goodwill - extra consideration paid for acquisition of assets - AO submitted that the assessee has failed to demonstrate before the AO towards the bonafides ... ...

• 2018 (11) TMI 1763 - CESTAT NEW DELHI

  Levy of Service tax - Business Auxiliary Services - incentive for achieving the sales target - inclusion of value of the parts and spares supplied/used in the course of undertaking servicing of the ve... ...

• 2018 (10) TMI 1993 - CESTAT NEW DELHI

  Levy of Service Tax - incentive received under dealership agreement with Maruti - sale of spare parts during the servicing of the vehicle - RTO charged required for a registration with RTO for getting... ...

• 2016 (11) TMI 545 - Supreme Court (LB)

  Constitutional validity of levy of entry tax - power of the state legislature - Article 304(a) of the Constitution - non-obstante clause - interpretation - concept of compensatory tax - Levy of a nond... ...

• Clarification regarding changes made or proposed in Budget 2012-2013

  <!--[if gte mso 9]> hp 14.00 <![endif][if gte mso 9]> Normal 0 false false false EN-US X-NONE X-NONE ... ...

• 2003 (2) TMI 2 - Supreme Court

  Service Tax – Department of Telecommunication (1) Other taxes (2) Used by subscriber (3) Sale (4) Supply of service along with goods (5) Composite contract (6) Distinction between sale and service ... ... ...

• 2022 (1) TMI 1030 - ITAT CHENNAI

  TP Adjustment towards brand development services - adopting Spearman s Rank Correlation method HELD THAT:- An identical issue has been considered by Tribunal in assessee s own case for the assessment... ...

• 2021 (9) TMI 1070 - ITAT CHENNAI

  TP adjustment made towards brand development services - brand fees receivable from its AEs towards enhancement of brand value of assessee parent company - HELD THAT:- An identical issue has been cons... ...

• 2019 (10) TMI 1388 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

  Input Tax Credit - GST paid on expenses incurred towards promotional schemes of Shubh Labh Loyalty Program - expenses incurred towards promotional schemes goods given as brand reminders. GST pa... ...

• Minutes of the 15th GST Council Meeting held on 3 June 2017

  The fifteenth meeting of the GST Council (hereinafter referred to as 'the Council') was held on 3 June, 2017 in Vigyan Bhawan, New Delhi, under the Chairpersonship of the Hon'ble Union Fin... ...

• 1998 (6) TMI 562 - HOUSE OF LORDS

  LORD BROWNE-WILKINSON AND LORD LLOYD OF BERWICK AND LORD NOLAN AND LORD HOFFMANN AND LORD CLYDE , JJ. Appeal from the Court of Appeal. This was an appeal by leave of the House of Lords (Lord Brown... ...

• 2022 (5) TMI 940 - ITAT AHMEDABAD

  Disallowance of depreciation on plant and machinery installed by the appellant company - HELD THAT:- In the absence of necessary details, we are inclined to give one more opportunity to the assessee ... ...

• 2020 (5) TMI 638 - CESTAT BANGALORE

  Business Auxiliary Service - taxability of profit earned by the appellant on purchase and sale of used cars - incentives and discounts received by the appellants from M/s. Maruti Suzuki India Ltd. (M/... ...

• FIRST CASE ON ANTI-PROFITEERING PROVISIONS IN GST

  The provisions on anti-profiteering are contained in the GST law as per following provisions: CGST Act, 2017 Section 171 on Anti-profiteering measures. ... ...

• 2017 (10) TMI 748 - CESTAT MUMBAI

  Valuation - includibility - charges for asset usage - Held that: - It is not the case of Revenue that the equipment usage referred to in the impugned agreement is one that subsequently would have been... ...

• GST Council fixes four-tier rate structure at 5%, 12%, 18% and 28%

  D ear Professional Colleague, Moving swiftly on the road to formalising the biggest reform of the indirect tax regime, the Goods and Services Tax ( GST ) Council on November 3, 2016, h... ...

• 2023 (7) TMI 630 - ORISSA HIGH COURT

  Classification of goods - 150 HP Fully Automatic ATS (Auto-Transformer Starter) Control Panel, Motor Starter Panel Board and other Control Panel - whether ATS falls within the scope of Entry Serial No... ...

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