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1. Disallowance u/s 40A(3) - Cash purchase of paddy - Purchase from the farmer or trader - The status of the seller as farmer or trader is determined by the Mandi Samiti at...

2. Classification of services - shops and outlets constructed by the Mandi Samiti various places are being given on rent/fee to various traders and farmers for sale...

3. Classification of services - shops and outlets constructed by the Mandi Samiti various places are being given on rent/fee to various traders and farmers for sale...

4. Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee -...

5. In light of the functions and duties of the Krishi Utpadan Mandi Samiti, it is evident that the "Work Contract Services" provided by the respondent contractor to Krishi...

6. All the capital goods were used in the shopping mall to facilitate the shop owners for operation of the mall, who have been given the shops on rent by the appellant....

7. Levy of service tax - market fee - mandi shulk - whether the appellant(s) being an Agricultural Produce Market Committee was/were excluded from tax liability on and...

8. Indexation benefit allowed from date of allotment letter for capital gain on land sale. Cost of acquisition determined from books for separately maintained land parcel...

9. Capital gain computation - assignment of lease rights in the shop - As sec. 50C applies only to a capital asset, being land or building or both, it cannot be made...

10. Levy of Service Tax - Work Contract Services - The Mandi Samiti is required to establish markets to exercise superintendence and control over the sale and purchase of...

11. Benefit of small scale exemption - Notification No. 06/2005-ST - Since each Mandi Samiti has its own PAN number and that all the statutory dues like Income tax, House...

12. Doctrine of mutuality - Income generated by Clubs with the Appellate Association - the income in dispute relates to pay and park charges, rent from Vodafone Tower, rent...

13. Nature of agricultural land sold - In the activities permitted on conversion of the land into farm house is restricted to the environmental friendly residence....

14. Renting of immovable property - Tahbazari fee - The authority below has wrongly considered it as a service being rendered by the appellant to the said traders - demand set aside.

15. TDS u/s 194-I - development charges paid by the assessee to RIICO towards allotment of land on lease of 99 years - whether payment of development charges paid was for...