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F: Export Benefit under MEIS and Refund of ITC accumulated due to exports...

H: Classification of goods - Rate of GST - concessional rate of GST@5% - ...

H: Liability of GST - landlord charges electricity or incidental charges ...

H: Exemption from GST or not - Educational Services or not - the applican...

H: Classification of goods - product ‘Zn EDTA - Zinc Ethylenediamine Tetr...

H: Classification of goods - Product Mosquito Repellent, Aayudh-Mosx - Un...

H: Scope of Advance Ruling application - Classification of services - In ...

H: Pure service - solid waste management service - Scope of the terms of ...

H: Classification of goods - product Fusible Interlining Fabrics of Cotto...

H: Supply or not - various activities carried out by the Applicant to the...

H: Levy of IGST on re-import of aircrafts and parts thereof after repairs...

H: Scope of Advance Ruling - Levy of GST - The question raised here is no...

H: Classification of goods - pharmaceutical products - Bulk Drugs and int...

H: TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Deve...

H: Undisclosed income - Search proceedings - receipt in cash - As assesse...

H: Capital gain - nature of land sold - the assessee has proved that the ...

H: Revision u/s 263 - valuation of equity share - the litigation before u...

H: Accrual of income in India - Taxation of ESOP benefit - In the absence...

H: Revision u/s 263 - PCIT has come to conclusion that the order passed b...

C: Relaxation from compliance with certain provisions of the SEBI (Listin...

C: Norms for investment and disclosure by Mutual Funds in Exchange Traded...

C: Scheme for condonation of delay for companies restored on the Register...

N: Tariff Notification in respect of Fixation of Tariff Value of Edible O...

N: Appointment of CAA by DGRI

N: Appointment of CAA by DGRI

F: GST on insurance claim received

C: Amount of remuneration prescribed under section 9A(3)(m) of the Income...

C: Introduction of online e-PRC System for Application seeking Policy/Pro...

N: Amendment in Notification No. 28/2019-Customs (N.T./CAA/DRI) dated 09....

N: Bihar Goods and Services Tax (Fourteenth Amendment) Rules, 2020

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1972 (4) TMI 14 - MADRAS HIGH COURT - Income Tax

Head Note / Extract:
Payment for acquisition of a capital asset i.e. for acquiring right, title and interest in lease - formal transaction which the parties have chosen will be relevant in the determination of whether the payments were capital or revenue in nature – held that payments made in this case are capital in nature

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