Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Transfer of right to use the goods - the assessee(s) have not ...

VAT and Sales Tax

October 25, 2013

Transfer of right to use the goods - the assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and control over the Cinematographic equipments leased out - HC

View Source

 


 

You may also like:

  1. Transfer of right to use the goods - Exigible to sales tax -assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and...

  2. Right to use - Having transferred the right to use the goods during the period for which it is to be transferred, the owner cannot again transfer the same rights to...

  3. Agricultural income - When all the documents have been brought on record by the assessee during assessment proceedings but not examined by the AO assessee cannot put...

  4. Capital gain in respect of sale of only one property - addition u/s 50C - assessee itself had leasehold rights in the said property and hence in instant facts, the...

  5. Nature of capital gain - long term vs short term - recognition of consideration given by earlier agreement of development rights in land in the later registered document...

  6. Addition u/s 40A - genuineness commission expenses - The assessee has not produced a single document evidencing the distributorship work done by these agents. Not a...

  7. Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - there are no transfer in the right to use the goods and we hold that in the...

  8. Taxability as capital gain or not - Surrender / transfer of tenancy rights - Applicability of section 50C for valuation - The AO treated the transaction as a surrender...

  9. Levy of service tax - deemed sale - right to use component of the Trademark License Agreement - in the case of the Trademark License Agreement an exclusive license to...

  10. Supply of Tangible Goods - appellant had provided the excavators & JCB machines without transferring right of possession & effective control - The tribunal found that...

  11. Taxability of capital gain arising from sale of property - The assessee had acquired a right to get a particular flat from the builder and that right of the assessee...

  12. Liability to pay tax on long term capital gains - cancellation document - since the cancellation document as is alleged is the title document in favour of the assessee,...

  13. Capital gain on transfer of development rights (TDR) - since the impugned capital asset transferred by the assessee upon which long term capital gain has been computed...

  14. Evasion of Tax - The driver is not required to give any information with respect to details of the invoices. He is to only produce documents to show that there was a...

  15. Termination fee - demand of service tax under the category of “permitting commercial use or exploitation of any event service” - The tripartite agreement which has been...

 

Quick Updates:Latest Updates