Home Highlights February 2013 Year 2013 This

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1. Sale of space of time or advertisement service - advertisement on Bus Shelter - the appellant are involved in sale of space for advertisement and are liable to tax

2. Classification of services - supply of space for advertisement in print media or not - where only space for advertisement and print media is supplied (SAC 998362) the...

3. Exclusion of commercial spaces from the assets of the Corporate Debtor and the entitlement of dissenting Financial Creditors u/s 30(2)(b) of the Insolvency and...

4. Classification of services - supply of space for advertisement in print media - As the appellant is selling space and also providing design or art work, the activity...

5. Excess work in progress detected during survey was accepted by assessee as income u/s 69B, taxable at 30%. Assessee claimed such income as part of closing stock to be...

6. TDS u/s 194I - hire charges paid for the equipment disallowed - addition u/s 40(a)(ia) - the amount of equipment hire charges in question having been already offered to...

7. TDS u/s 194A - non deduction of tds on payment of hire charge - The payment of hire charges does not fall under the term interest as defined in section 2(28A) of the Act...

8. Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought...

9. Business Support Service - Interconnection, infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges,...

10. Electricity meter installed in consumers premises and hire charges collected – no service tax

11. TDS u/s 194C or 194I - Payment made towards studio hire charges - the studios would charge the hire charges for using the studios setup on hourly basis and provides...

12. Disallowances under section 30(1) - expenditure incurred on repair and renovation of renting premises allowed - HC

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

14. Classification of services - agreeing to provide space in backside of the bill for commercial advertisement - the saving of Re.0.10 p per bill is nothing but a...

15. Loss from other source [wrongly shown as interest] and set off u/s.71 - assessee had opted for the deeming provision contemplated u/s.44AD of the Act but had separately...