Home Highlights December 2013 Year 2013 This

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1. Confiscation of empty bags of sugar u/s 118(b) of the Customs Act, 1962 - attempt to illegal export to Bangladesh - Provisions of Section 118(b) of the Customs Act, 1962...

2. Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought...

3. Rate of GST in case of sale/supply of coated tobacco broken leaves in gunny bag - the product is classifiable under CTH 2401 as ''unmanufactured raw tobacco leaves'. -...

4. Disallowance of claim u/s 80IA - return of income was not filled as per provisions of section 139(1) - Since the assessee has made substantial compliance to claim the...

5. Deduction u/s 80IA - eligible profit - Interest received from employees - the equipment hire charges would not be entitled to special deduction u/s 80I of the Act - AT

6. Classification of goods - rate of tax - gunny bags sold along with rice to Food Corporation of India - taxable @4% or @8%? - Factually, since it has been shown by the...

7. Deduction u/s 80IA on the enhanced expenditures made to sub-contractors - The issue of the claim of higher deduction on the enhanced profits has been a contentious one....

8. Eligible to claim deduction u/s 80IA - Contracts awarded to JVs - constituents of JVs are eligible to claim deduction u/s 80IA

9. Deduction u/s 80IA - AO held that the assessee maintained consolidated figure of power generation unit and no separate and independent books of account was maintained by...

10. Deduction u/s 80IA - ICD - Inland port - infrastructure facilities - deduction allowed - HC

11. Classification - Manufacture of Pulp from the waste of jute bags or gunny bags - Revenue could not point out to a single dictionary or could take us through any...

12. Assessment u/s 153A - claim of deduction under section 80IA(4) - Paper company or not - assessee as a SPV was a mandatory requirement of NHAI - four laning of the...

13. Deduction u/s 80IA - Treatment to carbon credit receipt - Section 115BBG of the Act was introduced by Finance Act, 2017 with effect from 01.04.2018, prior to which,...

14. CENVAT Credit - sale of discarded scrap, i.e. used empty drums and empty bags - applicability of Rule 6 (3) - the said Rule has wrongly been invoked in case of the...

15. Deduction u/s 80IA - the scope of deduction under Section 80IA of the Act is limited to determination of quantum of deduction by treating eligible business as the only...