Home Highlights May 2013 Year 2013 This

You may also like:

1. Classification of imported goods - Applicable rate of IGST - 28% or 18% - Scope of the term "i.e."- Interpretation of the Notification No.1/2017-IGST-Rate - Import of...

2. Classification - MVAT - Whether the product, nutralite table margarine, manufactured by the respondent-assessee is a vegetable oil covered under Schedule C, entry 100...

3. Input Tax Credit - evaporation/handling losses of the petroleum products - There would be no ITC for tax paid on the goods specified in Schedule E when used or disposed...

4. Rate of tax - classification of goods - sales of ‘sports shoes’ and ‘sports apparel’ - The word ‘garments’ in Entry 52 of IV Schedule is of wide import and ‘sports...

5. Exemption u/s 10(20) - scope of the term "local authority" - NOIDA - the appellant is not covered by the definition of local authority as contained in Explanation to...

6. Classification of goods - Manufactured Sand (M-Sand) - covered under Entry 83 of Schedule III to the Karnataka Value Added Tax Act, 2003 or not? - The Notification dated...

7. Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods taxable at five per cent in Part-I of Schedule C to the WBVAT - the...

8. Setting off the long term capital loss arising on sale of shares not subject to STT against long term capital gain arising from sale of Shares subjected to STT exempt...

9. Classification of goods - textile made ups - whether the commodity which is described as an “embroidered ladies suit”, which the respondent claims to be unstitched,...

10. Classification of goods - memory cards - Since the revenue has not discharged its burden to show that the good in question, i.e. memory cards, which is undisputedly...

11. Classification of goods - Chuni, by-product of Dal - Entry Tax - ‘Chuni’ is one of the 16 ingredients into the making of ‘cattle feed’ and it is not the same thing as...

12. Exemption u/s 10(38) - LTCG - general insurance business - In the present assessment year the ld AO has himself allowed exemption u/s 10(15)(iv)(h) of the Act in regard...

13. Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax...

14. Rebate claim – Combipack - export of mosquito repellant machine & liquid - the combo pack gets specific characteristic as insecticide under 3808 10 - The goods falling...

15. Revision u/s 263 by CIT - Wrong claim of carry forward of long term capital loss - the long term capital gain, which is exempted under section 10(38) of the Act, would...