Home Highlights March 2014 Year 2014 This

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1. Deduction u/s 80IA - Treatment to carbon credit receipt - Section 115BBG of the Act was introduced by Finance Act, 2017 with effect from 01.04.2018, prior to which,...

2. Nature of expenses - technology recharge cost - If the advantage consists merely in facilitating the assessee's trading operations or enabling the management and conduct...

3. GST to facilitate ease of doing business: EU

4. TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to...

5. Provision made for leave salary allowed as deduction - HC

6. Addition u/s 69A - AIR information revealed cash deposits in assessee's savings bank account - assessee applied Section 44AD of the Act on business income. Held:...

7. Disallowance of “Provision for leave travelling allowance” - the liability to pay would arise in the hands of the assessee only when an employee makes a claim. - order...

8. Revocation of Customs Broker License - filing of benami Bills of Entry - The appellant, in this case, has filed benami Bills of Entry - The irresistible conclusion is...

9. Claim of interest expenditure on loan - put to use - Tribunal was right in allowing the appeal filed by the assessee and holding that the term “put to use” applies to...

10. The High Court held that rent income derived from letting out properties by the assessee should be treated as 'Income from Profits and Gains of Business' and not 'Income...

11. Classification of goods - rate of GST - The tobacco leaves including the leaves cut from plant. dry leaves. cured leaves by applying natural process ordinarily used by...

12. Penalty recovered from contractors for not completing work within stipulated time does not constitute consideration for declared service u/s 66E(e) of Finance Act, 1994,...

13. Rate of GST - tobacco leaves - the leaves as long as they do not loose their basic character as 'leaves', shall be considered as tobacco leaves only - Rate of GST on...

14. GST Rates - HSN Code - For GST rate of 5% tobacco leaves means leaves of tobacco as such or broken tobacco leaves or tobacco leaves stems

15. Addition for undisclosed cash payments - Merely because the payments made by cheque appearing in the ledger copy and actually made by the assessee tallied, it cannot...