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1. Addition u/s 28(iv) or 43(1) - Receipt of Special Redistributors' Incentive - The amount of incentive received by the assessee from M/s. Usha International Ltd....

2. Accrual of income - real income - since the basis, modality and the amount on which the capacity charges, deemed generation charges and capacity Index Incentives were to...

3. Additions towards Entry Tax Exemption - As held in the various decisions, it is not relevant what mechanism was adopted by the State Govt. to award the incentive, but...

4. Accrual of income - Income from advance license benefit - income does not accrue in the year of export but in the year in which the imports are made - HC

5. Nature of Incentive received - the incentive given by the Government to the assessee for exploring the new market is a capital receipt, hence it cannot be treated as...

6. Revenue or capital receipt - sales tax subsidy/incentive under the Package Scheme of Incentives Scheme, 1993 - The High Court held that the sales tax subsidy/incentive...

7. Levy of service tax - Business Auxiliary services - incentives received from M/s. Volkswagen and M/s. Castrol India - reverse charge mechanism - The tribunal found that...

8. Subsidy or not - incentives received under “Atma Nirbhar Gujarat Sahay Yojna” declared by the Gujarat Govt. - The applicant has submitted that after disbursement of loan...

9. Simultaneous availment of Status Holder Incentive Scheme (SHIS) and 0% Export Promotion Capital Goods (EPCG) Scheme - Surrender of EPCG Scheme in terms of para 5.14 of...

10. Revenue recognition - accrual of income - Estimation of income - Even if books have been rejected the estimation of income has to be done on a reasonable basis as per...

11. Accrual of income - subscription monies received in advance - Addition on account of deferred income - CIT-A deleted the addition - The subscription monies received in...

12. Income from license fees - income under the head ‘Income from other sources’ OR 'business income' - AT

13. Addition u/s 36(1)(ii) - payment of incentive to the Chairman and Managing director - CMD having substantive share holding - If it was a dividend which was paid in the...

14. Addition on account of Suspense Account Treating it as income u/s 28(iv) - Income u/s 28(iv) on account of benefit can be assessed to tax only on receipt basis - the...

15. Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related...