Home Highlights August 2014 Year 2014 This

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1. Valuation of supply - Only the subsidies provided by Central Government and State Governments which are directly linked to the price and affects the price of supply are...

2. Nature of income - Subsidy received under the Industrial Promotion Policy of the Assam Government - the VAT subsidy received by it for undertaking substantial expansion...

3. Levy of GST - Capital Subsidy (90 per cent of Project Capital Expenditure) received by the Applicant as per SIOM Agreement and Escrow Agreement from Odisha Government...

4. Valuation of the fair price per equity share of the Respondent Company - low valuation of shares in the exit offer - Section 247 or other provisions of the Companies Act...

5. Valuation - subsidy - manufacture of DDT - whether amount of subsidy received by the appellant from the Government of India is to be treated as additional consideration...

6. The petitioner sought release of an export subsidy of Rs. 8,08,50,000/-. The respondent confirmed that the milk powder exported by the petitioner, amounting to 1617...

7. Additions towards Capital Grants & Subsidies and Consumers' Contribution - Total grants received during the aforesaid financial years were allocated among the four...

8. Re-classification of imported goods - ‘mono potassium phosphate’ with purity of 99.6% - The inclusions of the imported items in the Fertiliser (Control) Order 1985, as...

9. Revenue or capital receipt - sales tax subsidy/incentive under the Package Scheme of Incentives Scheme, 1993 - The High Court held that the sales tax subsidy/incentive...

10. Disallowance of diminution in value of fertilizer bonds - the fertilizer bonds received by the assessee in lieu of cash subsidy also deserves to be given the same...

11. Taxability of entertainment tax subsidy received by the assessee - Nature of receipts - Entertainment tax subsidy granted by the State Government is not for the purpose...

12. Subsidy or incentive - purpose tests for grant of subsidy/incentive - incentives received in the form of Sales Tax and Central Excise benefit - revenue or capital...

13. Nature of subsidy receipt - value of the MILIEV grant given by the Dutch government as a subsidy for purchase of wind turbine generator - transfer of right by the...

14. Export of Fertilisers under Chapter 31 of ITC(HS) Classification of Export and Import Items 2018 — Procedure to obtain permission / NoC from the Department of...

15. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT