Home Highlights December 2015 Year 2015 This

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1. Sales promotion expenses - expenditure with respect to the gold chains being distributed - expenditure allowed - AT

2. Valuation - Inclusion of expenditure incurred towards advertising, marketing and promotion of the goods - The Tribunal emphasized that for costs to be added to the...

3. Addition on account of Business Promotion Expenses - personal element in the business promotion expenses to the extent of 10% of the total expenses cannot be ruled out.

4. Service tax - reimbursement of advertisement expenses and other sales promotion expenses - since expenses reimbursed on actual basis for achieving the Sales target,...

5. Disallowance of expenditure u/s. 37 - There is merit in the alternative contention of assessee that the expenses incurred on organizing an event to celebrate Ireland...

6. Valuation - agreement with dealers for sales promotion - advertisement expenses - the advertisement expenses recovered from the dealers would not be includible in the...

7. Cenvat Credit - sales commission/sales promotion expenses incurred by the appellant is expenditure or input service incurred or received prior to the removal of their...

8. Valuation - inclusion in taxable services or not - expense incurred by the agents, namely, travel, conveyance and vehicle running expenses, training expenses, printing...

9. Valuation - inclusion of advertisement and publicity expenses incurred by the dealers as per the terms and conditions of the dealership agreement mutually agreed between...

10. CENVAT Credit - input services - sale promotion - commission paid to the various financers for selling their vehicles - The financers are indirectly providing the...

11. Various doubts related to treatment of sales promotion scheme under GST clarified

12. Cenvat credit - entitlement - Whether the Commission Agent Services would be classifiable as Business Auxiliary Service as per Department or Sales Promotion service as...

13. TDS u/s 194H - advertising agency commission - net revenue from advertisement was booked after adjusting of advertising agency commission - advertising agency commission...

14. Addition of sales tools expenses u/s 37 - the logic given by the coordinate bench equally applies to the sales tool expenses also. The above decision was also followed...

15. TP Adjustment - Disallowance of non-operating and non-allocable expenses incurred for exploring new business in the line of Maintenance and Operations of Transportation...