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1. GST on license fee charged by the States for grant of Liquor licences to vendors - Sikkim SGST

2. Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the...

3. Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The...

4. Disallowance of excessive licence fee paid to M/s Uflex Ltd. - increase of the license fee from ₹ 50 Lac per month to ₹ 2 Crore per month - the issue of...

5. Disallowing the challan paid in the name of one employee & disallowing the subvend fee paid - CIT-A deleted the addition - as submitted assessee has obtained liquor vend...

6. Accrual of income in India - Royalty / FTS - the software maintenance fees, consulting charges and training fees which are incidental to software license fee, assumes...

7. Revision u/s 263 by CIT - additions u/s 40(a)(iib) - The gallonage fee, licence fee and shop rental (kist) with respect to FL­9 and FL­1 licences granted to the...

8. Nature of expenses - apportioning the licence fee as partly revenue and partly capital - variable licence fee paid by the assessees under the New Telecom Policy, 1999 -...

9. Classification of services - Information Technology Software Service or Franchise Service? - licence fee paid to SAP AG, Germany, for grant of non-exclusive licence to...

10. Accrual of income in India - Taxability of SAP License Charges as Royalty - the receipt of software licence fees by the assessee, from its Indian subsidiary, is...

11. Levy of Service Tax - license fee paid by the appellant to the Railways - the act of granting license is taxable only after 01.04.2016. Therefore, the grant of license...

12. Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government...

13. Grant of Value based license or quantity based license - Change in policy after filing application for grant of licence - respondent was bound to issue advance licences...

14. Revocation of Customs Broker License - subletting of the license - It is alleged that the customs broker had granted access of the credentials, necessary for undertaking...

15. Addition u/s 69C - payment of License Fee - When the AO has accepted the gross sales reflected by the assessee in its ledger account and also not doubted the License Fee...