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1. Payment of tax at compounded rates - Levy of VAT / Tax on immovable property or works contract - The imposition of tax on the whole contract value, the State cannot be...

2. The CESTAT held that a "deemed sale" under Article 366(29A)(d) of the Constitution had occurred when the appellant granted the right to use the brewery license to...

3. The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

4. Assessee utilized long-term capital gain from sale of immovable property for purchase of new residential property within permissible time period. Purchase consideration...

5. The case pertains to the applicability of Section 43CA, which deals with the adoption of stamp duty value as the full value of consideration for computing profits and...

6. Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

7. Levy of GST - 99 years Lease agreement - Transaction is in the nature of Sale of immovable property and outside GST and is exempt from levy of GST? - Held NO - There is...

8. Input tax credit of GST paid - construction of commercial immovable property - the applicant has himself built the immovable property for which he has received various...

9. Levy of Service tax - Rent-a-cab Service - deemed sale or not - Agreements/contracts of ‘lease’ are, acknowledgedly, taxable as ‘deemed sale’; it is not the case of...

10. Sale / Deemed sale - Transferable Development Rights (TDR) - whether handing over and construction of tenements to SRA amounts to sale within the meaning of MVAT or not?...

11. Levy of GST - construction of immovable property - the applicant is not liable to charge GST on sale of plot, if the booking of plot and / or receipt of consideration...

12. Penalty u/s. 271D - Receipt of cash against sale of immovable property - The sale transaction is duly evidenced by the registered agreement / deed. Considering the fact...

13. CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

14. The case pertains to the admissibility of Input Tax Credit (ITC) on the 'Rotary Parking System' falling under HSN code 8428 and the blocking of credit u/s 17(5) of the...

15. Rent-a-cab scheme operator Service - Deemed Sale - Agreements/contracts of ‘lease’ are, acknowledgedly, taxable as ‘deemed sale’; it is not the case of Revenue that any...