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1. 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.

2. Foreign tour expenses - Expenses for business purpose or not – assessee failed to demonstrate that trips undertaken by the Directors of the assessee company was for the...

3. Levy of GST - export of pre-packaged and labelled rice - In the instant case, the ultimate buyer is not present and the commodity is being pre-packed for an unknown...

4. Supply or not - Rotary Club - meeting expenses - The meetings conducted by the applicant which includes food, refreshment, etc. are nothing but activities carried out by...

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

6. Imposition/levy of entertainment tax by the petitioners - admission fee in the form of ticket to allow people to visit trade fairs / Pragati Maidan - There are regulated...

7. Disallowances of centenary celebration expenses, gift distribution and interest relief to society expenses - The expense incurred on account of relief fund to celebrate...

8. SCOMET Export permission for ‘Stock & Sale' purposes and for export of spare parts - Public Notice

9. Disallowance of foreign travelling expenses of Directors - Assessee may have started a new line of business, but the particular visit of London does not appear to be for...

10. Allowability of deduction u/s 37(1) of the Act - Amount of service tax included with interest – expenses have direct nexus with the business operation - expense allowed - HC

11. TDS on demurrage reimbursed by the assessee to the foreign buyer to compensate the foreign buyer for paying demurrage to the ship owner - Income cannot be deemed to...

12. Levy of GST - export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer - supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to...

13. Disallowance of commission expenses - Non-service of letters to the buyers or non-compliance of the letters by the buyers does not show that the payment of commission...

14. Issue of RCMS - Services allotted to Services Export Promotion Council (SEPC)

15. New Promotion Benefits in relation to Export specified items of to Specified Countries.