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1. Declared Service or not - appellant had collected an amount towards compensation/penalty from the buyers of coal on the short lifted/un-lifted quantity of coal;...

2. Initiation of CIRP - Financial Creditors - Financial Debt - There is a difference between the levy of liquidated damages or penal interest for default and the financial...

3. Penal Charges paid to Sister Concern towards cost of storage - deduction disallowed - AT

4. TDS liability arises or not - nature of agreement - Contract v/s joint venture - when the assessee has not claimed any amount towards expenditure pertaining to the...

5. Deduction u/s 37(1) - Nature of payment - Whether shaman shulk paid to Excise Department is penal in nature - The amount cannot be treated to be penalty, which can be...

6. Levy of service tax - management, maintenance or repair services - Electric motor winding job - The Revenue does not dispute that it is a composite contract. However,...

7. TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

8. Restriction on deduction of expenditure u/s 37(1) - compensation paid for breach of contract - enalty has been paid by the assessee on account of breach of contract...

9. Addition of penal interest paid to Sales-tax Department - the interest amount paid is towards delay in payment of tax, is compensatory in nature - Expense towards...

10. Capital gain computation - allowability of deduction u/s 48 towards cost of improvement with respect to amount paid by the assessee towards his share towards conversion...

11. Claim of deduction u/s 35DD or alternatively u/s 32 - acquiring commercial rights - the assessee has not paid any consideration to acquire the Palakollu Bank, the...

12. Commercial or Industrial Construction Services/Works Contracts Services - appellants have constructed a Boys and Girls Hostel - not commercial in nature - not liable to...

13. Demand of interest and penalty - bonafide belief - Nature of works contract civil contract or construction contract - appellant paid the tax on the basis of 12% later on...

14. Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

15. Levy of GST - Supply or not - compensation amounts such as liquidated damages/trade settlement/damages collected from the customers for non-performing of contractual...