Home Highlights February 2014 Year 2014 This

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1. Valuation - inclusion of reimbursement of expenses - Apparently, there is no reimbursement on actual basis and the exclusion under the category of 'reimbursement...

2. TDS on reimbursement of expenses - The assessee has raised debit note on which there is no profit element - the AO cannot fastened the liabilities of TDS as there is...

3. Accrual of income in India - PE in India or not? - UK DTAA - Taxability of receipts from offshore supply on presumptive basis u/s 44BB - Dispute Resolution Panel (DRP)...

4. TP adjustment on account of reimbursement of seafarer expenses - Revenue has only doubted the genuineness of the alleged reimbursement of expenses made by the assessee...

5. This case deals with the issue of whether GST/service tax amount should be included while computing the gross receipts u/s 44BB for a non-resident company engaged in...

6. Penalty u/s 271(1)(c) - TP Adjustment - it is a debatable issue whether reimbursement of expenses qualifies as FTS and there are various decisions which have held that...

7. Service tax - reimbursement of advertisement expenses and other sales promotion expenses - since expenses reimbursed on actual basis for achieving the Sales target,...

8. Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

9. Levy of GST - reimbursement of expenses at actual cost which are incurred by the employee staffs on behalf of Company - Not liable to GST - Reverse Charge Mechanism is...

10. Non-resident company's receipts taxable u/s 44BB(2) excluding service tax/GST. Relying on Mitchell Drilling International Pty Limited case, service tax being statutory...

11. Expenses Incurred with no income element - Reimbursement of Global Account Management (GAM) charges - These so called expenses without any income element embed in them...

12. Levy of GST - reimbursement of expenses - failure to prove of being Pure Agent - GST is levied on reimbursement of expenses from the lessee by the lessor at actuals and...

13. Valuation - inclusion of reimbursement of expenses – Appellant functions as Share Transfer Agent and Registrar to an Issue – Actual expenses incurred for postages and...

14. The CESTAT held that the advertisement charges collected by the appellant as reimbursement expense cannot be included in the gross value of franchise service. The...

15. Accrual of income - Reimbursement of expenses treated as income of the Assessee - Application of Markup on Reimbursement Expenses: The contentious issue was whether the...