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1. Valuation by DVO - addition based on estimated cost disregarding actual cost as per books - applicability of section 142A before amendment - non-rejection of books - AO...

2. Depreciation - Cost of acquisition - depreciation to be allowed on WDV of the predecessor or Revaluation of assets - Conversation of firm to a company - The assessee as...

3. Service tax - reimbursement of expenses - what are costs for inputs services and inputs used in rendering services cannot be treated as reimbursable costs as there is no...

4. Service tax liability - valuation - reimbursable expenses cannot be added in the assessable value of the C&F services, service tax is payable only on the commission and...

5. Depreciation - Determination of WDV - Cost of Acquisition - waiver or write of loan - the manner of repayment of loan cannot affect the cost of asset. The actual cost...

6. Valuation - Clearing and Forwarding Agency Service - inclusion of reimbursable expenses in assessable value - only with effect from May 14, 2015, by virtue of provisions...

7. Valuation - reimbursable postage charges in sending ordinary notice, registered notice and legal notices - only with effect from May 14, 2015, by virtue of provisions of...

8. Valuation - inclusion of reimbursable expenses in assessable value - only with effect from May 14, 2015, by virtue of provisions of Section 67 itself, such reimbursable...

9. Disallowance on account of cost of improvement while computing the capital gain - The amount of interest paid by the assessee constitutes the actual cost to the assessee...

10. Revenue neutrality - issue is revenue neutral without involving of any out flow of net tax to the Government - only with effect from May 14, 2015, by virtue of...

11. Valuation - inclusion of the fixed cost component - cost received from the advertising agency - slot fee payable to the television channels for telecasting the programme...

12. The service tax liability on the amount paid as reimbursable to the professionals will not includable as gross value of services and not taxable under Rule 5(1) and also...

13. Refund claim - inverted duty (GST) structure - If the Assistant Commissioner arrives at his satisfaction that the actual rate of tax on the input supplies made by the...

14. Reimbursable expenses cannot be added to the gross value for discharge of services tax - AT

15. Reverse charge mechanism - service tax on Ocean Frieght - who is liable to pay Service Tax - Even if it is assumed that service tax can be recovered from a third party...