Home Highlights July 2013 Year 2013 This

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1. Classification - construction of diaphragm wall with reinforced anchor slab and special fill for Guide Bund, Retention Wall, Guide Wall on the bank of Sabarmati River -...

2. Long term capital gain on sale of plot of land - Cost of improvement being the cost of construction of boundary wall - Having regard to the facts and circumstances of...

3. Classification of services - Contract for carrying out not only site grading but also construction of Roads, Boundary wall, Drains lines and associated works for crude...

4. Depreciation u/s 32 on boundary wall and other structures - Purpose of the boundary wall is to provide protection and security to the building and other assets of the...

5. Levy of Service Tax - construction of compound wall/fencing - security agents services - Taking that definition of 'security agency' into section 65(105)(w) of Finance...

6. Disallowance of cost of construction cost of improvement of property while computing the Long Term Capital Gain - since it is a case of construction of boundary wall,...

7. Activity of production of Marble Slabs / tiles from rough irregular marble slabs - cutting and polishing of the granites into slabs and tiles do not amount to activity...

8. Finishing services such as glazing, plastering, painting, floor and wall tilling, wall covering and wall papering, wood and metal joinery and carpentry etc - benefit of...

9. Import of Anchor-Handling Tug/Supply Vessel (AHTS) - Classification - Even if the vessel has a capacity to do anchor handling, even then it would remain as a supply...

10. Finance Minister approves the Operational Features of the Rajiv Gandhi Equity Savings Scheme (RGESS).

11. The ITAT, an Appellate Tribunal, addressed the re-computation of long-term capital gain related to determining the cost of improvement for constructing a concrete bridge...

12. The AAR ruled that organizing physical/offline games or tournaments of contract bridge played for money does not constitute supply of 'specified actionable claims' u/s...

13. GST slab of 28% may become virtual "hollow shell" in year or so, says CEA

14. Classification of goods - Polished/Processed limestone slabs - Polished/Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff.

15. Manufacture - marble slabs and marble tiles - cutting of marble blocks into marble slabs - activity of polishing and ultimate conversion of blocks into polished tiles...