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1. Classification of GST - Rate of GST - Biomass Fired (Steam) Boilers - Agro Waste Thermic Fluid Heater - The products do not conform to the description of the ‘Waste to...

2. Interpretation of statute - Section 2(26) of Customs Act - Scope of the term Importer - High Sea Sale - Adjudicating authority treated the appellant neither the importer...

3. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...

4. The NCLAT, an Appellate Tribunal, rejected an application regarding Auction Sale by a Liquidator in a Company Appeal. The Appellant, an Erstwhile Director/Shareholder of...

5. Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

6. Assessment of trust - cancelling registration of the Appellant u/s 12AA - Admittedly, Appellant-Trust has deposited the sale proceeds in fixed deposit with the Bank for...

7. Understatement of income on account of sale of energy - change in method of accounting of sales realization - if action of Ld. A.O and the Ld. CIT(A) in adding on...

8. The appellant provided sufficient evidence regarding the value and there was no dispute that the appellant had paid anything over and above the declared value while...

9. Value of sale of spare parts should be excluded if sales tax/VAT liability has been discharged on such sales as is evident from the invoices/bills issued in this regard - AT

10. The case involves a dispute over service tax liability on the amount retained by the appellant from the sale proceeds of unclaimed imported goods. The appellant, an...

11. Sale of the chemical unit of the assessee company - itemised sale OR slump sale - addition under section 50B read with section 2(42C) and explanation 1 to section...

12. The appellant had rightly availed the Cenvat Credit on the amount of commission paid to its sales agent for sales promotion activity. The agent's obligations included...

13. Sale of hypothecated vehicles - disposal of repossessed cars by the bank - sale of the repossessed cars by the Appellant Bank is incidental or ancillary or in...

14. Owner of suit property - joint ownership - legality and validity of the power of attorney and the sale deeds - the sale deeds will have to be held as void being executed...

15. Valuation - sales promotion which is part and parcel of sale price of distributors cannot be added in the sales price of the appellant, particularly when there is no...