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1. Omission of sections 62 and 63 of Customs Act, 1962 - To omit the provisions regarding Control over warehoused goods and Payment of rent and warehouse charges

2. Exemption form GST - Rent for locker provided in bus stand - (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the...

3. TDS u/s 194I OR 194C - deductibility of the tax on the entire payment as rent or to be segregated into rent and CAM charges (Common Area Maintenance) - While there are...

4. Exemption from Service Tax - Services by way of Renting the Warehouse to store Fruits & Vegetables - the applicant has rented the warehouse to the Lessee for storing...

5. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

6. TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

7. Applicability of section 40A(3) – Payment made of bottling charges - Rule 14 of the Karnataka Licenses General Condition Rules, 1967 mandates cash payment or not - Held No - HC

8. TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...

9. Warehousing charges cannot be imposed during detention period but demand of Warehousing charges confirmed for period after the date when option to get the goods released...

10. 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...

11. TDS u/s 194C or 194I - Short-deduction of taxes - payments towards maintenance charges - Addition u/s 201(1) / 201(1 A) - assessee-in-default’ - the common area...

12. Additions u/s 30 - deduction of Lease Equalization Charges - type of lease undertaken- scope of accounting standards - AO noticed that, assessee has created Rent...

13. Seeking waiver/refund of charges like container detention charges, demurrage charges, ground rent charges etc - no liability to be fastened on the respondent - HC

14. TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area Maintenance] - While there are no expenses incurred against the rent except for general building maintenance...

15. Levy of GST - Difference between the Storage or warehousing services and providing warehouse on rent - The service supplied by CWC to the Appellant is renting of...