Home Highlights November 2011 Year 2011 This

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1. Detention of goods alongwith vehicle - Having regard to the fact that goods and vehicle are lying stationed/detained with the respondent No.2 since 11.03.2021;...

2. Application of provisions of Standards of Weights and Measures Act, 1976 - industrial consumer, institutional consumer versus retail sale - the issue clarified - HC

3. Presumptive income u/s 44AE - heavy goods vehicle (more than 12MT gross vehicle weight) - Substantial increase in deemed income

4. Article – waiver of penalty – rejection of application without reason – not justified

5. Confiscation - mis-declaration of quantity of goods - there is no dispute that the weight in the invoice was mentioned as per the theoretical weight basis by taking a...

6. Demand of differential duty - the difference between the theoretical weight that has been declared on the bill of entry vis-a-vis the weight that has been physically...

7. Recognition of contract revenue under Accounting Standard (AS) 7 - Maintenance activities cannot be clubbed with the construction activity. Having gone through the...

8. Levy of Vehicle Tax - Vehicle registered in different state - Motor Vehicle Taxation Act, 1976 permits plying vehicles without the incidence of tax for a period of...

9. To provide tour operator service, the vehicle should necessarily be tourist vehicles - No evidence found that the vehicles used by the respondents were the tourist vehicles - AT

10. Classification of motor vehicle - It is not merely the weight of the passenger but also that of the cargo permitted to be carried that is relevant in determination of...

11. Classification of goods - Merely because the import is from same supplier and the weight of the rim is identical to the weight of present rim, will not make them the...

12. Supply of leasing of the pre-owned motor vehicle - Rate of GST - The authority is of opinion that the supply of leasing of pre-owned vehicles cannot be treated as...

13. Classification of imported goods/ Ranger (non-electric) Vehicles - import of vehicles including All Terrain Vehicles [ATVs] - even if passengers are transported in the...

14. The clarification addresses a crucial issue concerning the interpretation and application of section 44AE of the Income Tax Act. By providing clarity on the calculation...

15. Rate of GST - supply of electrically operated vehicles without fitting of battery - An Electric Vehicle with battery pack uses electric motors and motor controllers...