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1. Claim of interest expenditure on loan - put to use - Tribunal was right in allowing the appeal filed by the assessee and holding that the term “put to use” applies to...

2. Depreciation on building - though the assessee might have taken possession of the property on 31.03.2007, there was no possibility for the building to be put to use on...

3. Claim of balance additional depreciation on the assets which were put to use in earlier year - Number of days asset put to use - whether machinery is put to use for less...

4. Deduction us.37(1) on account of “Escrow Disbursement Provision” ('EDP’) - Prior period expenditure - To put it simply, the AO will bifurcate total Escrow Disbursement...

5. Denial of CENVAT Credit - "goods such as furniture and stationery used in an office within the factory are goods used in the factory and are used in relation to the...

6. Disallowance of depreciation - asset ready to use VS put to use - the use of the plant and machinery depended upon the operation of the furnace which was not put to use...

7. Exemption from GST - amount received for leasing residential hostel rooms - If there is a conditional exemption in GST based on end-use, the end-use has to be determined...

8. SSTCG or LTCG - sale of composite factory land, factory building alongwith borewell was sold – consideration received should be bifurcated in respect of each of the...

9. CENVAT Credit - capital goods - input services - capital goods installed in the Research & Development wing - Admittedly the Research and Development building is not the...

10. Building includes roads laid in the proximity of factory for the purpose of providing access to factory and other buildings within compound and they are entitled to...

11. Eligibility to claim depreciation at higher rate - DRP rejected the claim on the premise that the Solar Power Plant is installed at the roof top of office building for...

12. Factory land - asset u/s 2(ea) of the Wealth tax act – There may be situations in which a part of factory land may be sold as ‘land’ but as long as it is a part of the...

13. Disallowance of depreciation - no business activity was carried out by the assessee company - The use of individual asset for the purpose of business may be examined...

14. Levy of GST - sale of commercial super built up area on behalf of MoHUA, Government of India - the appellant is selling the commercial built-up space to the private...

15. Short term capital gain arising on transfer of premises - appellant transferred the building premises used for business - the sale consideration can only be treated as...