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1. 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...

2. Addition on account of estimation of net taxable profit earned on the total 'on money' - difference in the sale price - The statement of purchaser cannot alone prove...

3. Levy of tax on lotteries - Valuation - when prize paid by the distributor/agent is not contemplated to be excluded from the value of taxable supply, we are not persuaded...

4. Subsidy or not - incentives received under “Atma Nirbhar Gujarat Sahay Yojna” declared by the Gujarat Govt. - The applicant has submitted that after disbursement of loan...

5. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

6. Additions towards Entry Tax Exemption - As held in the various decisions, it is not relevant what mechanism was adopted by the State Govt. to award the incentive, but...

7. Disallowance on additional deprecation claimed as plant and machinery other than milk can equipments - The extra depreciation allowable u/s 32{1) (iia) in an extra...

8. Sugar cess - effect of increase in levy of sugar cess after clearance of sugar from the factory - the increased levy of Sugar Cess, after the date of clearance from the...

9. Levy of anti-dumping duty - Software downloaded electronically - Absence of mechanism to levy and collect duty - no duty can be levied and collected on software...

10. The stock of levy sugar could not have been valued at free sale sugar price in view of the fact that there was a legal obligation on the assessee to supply the such...

11. Taxability of sale of FPS - Focus Product Scheme (FPS) was first introduced with the objective to incentivize export of such products which have high export...

12. Conversion of shipping bill from duty drawback scheme to Advance Authorization Scheme - export of white refined sugar / raw sugar - conversion of shipping bill from one...

13. Education Cess - Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - AT

14. Allowability of deduction u/s 80IA(4) - the incentive received as per the scheme of the Central Govt. had no first degree connection with the industrial undertaking of...

15. Levy of GST - collected penal interest for default in repayment of EMI - The activity of collecting penal interest by the Applicant would amount to a taxable supply...