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1. Rate of GST - construction and sale of villas - From the definition of the term “apartment”; “residential apartment” “real estate project” and “promoter”, it is clear...

2. CENVAT Credit - duty paid on towers (in CKD/SKD form), parts of towers, shelters / prefabricated buildings - Goods are neither ‘capital goods' as defined in rule 2(a)(A)...

3. Depreciation u/s 32 - scope of the term "Plant" - bottles and crates appellant-assessee uses in the course of carrying out its business can be treated as plant within...

4. Deemed dividend u/s. 2(22)(a)/2(22)(d) r.w.s. 115-O - purchase/ buyback of its own shares by the company - It is to be noted that as per the proviso to Sec. 2(22), only...

5. Business premises let out - Whether assessable as assets under section 2(ea) of Wealth tax or not - premises were not covered by exclusions provided under section 2(ea)(i) - AT

6. Wealth tax - the commercial asset used by the assessee substantially and partly given on lease are not business assets and thus includible into the 'net wealth' u/s...

7. Exemption u/s. 2(ea) of the WT Act - even if the property is utilized for commercial purposes by the tenant, still it is outside the ambit of wealth tax and assessee...

8. Classification of supply - supply of services or not - Activities of a liaison office - The applicant has claimed that they are not “person” as per Section 2 (84) of...

9. Monuments in the memory of war heroes - preservation of monument would be charitable purpose entitling the assessee to fall within the amended definition enshrined in...

10. The case revolves around the interpretation of the definitions of "motor vehicle" and "vehicle" under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999,...

11. Long term capital loss - Right as a capital asset created by MOU duly registered and the allotment letter, within the meaning of section 2(14) therefore when this right...

12. Commercial quantity under the NDPS Act - If the contraband seized falls within the provisions of NDPS Act, the weight of the neutral substance would not be ignored while...

13. Definitions - Regulation 2 of the FOREIGN EXCHANGE MANAGEMENT (FOREIGN EXCHANGE DERIVATIVE CONTRACTS) REGULATIONS, 2000 as amended

14. Confiscation - importer - the definition of 'importer' under Section 2 (26) of the Customs Act, 1962 - AT

15. Refund of the service tax - construction of individual/independent residential houses - the definition of a “residential complex” leaves no manner of doubt that it would...