Home Highlights August 2011 Year 2011 This

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1. Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

2. Construction service - works contract - Rate of tax on goods supplied under the contract, independent of the Works Contract being executed in the contract. -...

3. Classification - Works Contract service or erection, commissioning or installation service - nature of contract is pure labor contract or not - held that contract in...

4. TP Adjustment - main grievance is the non-granting of the adjustment with regard to underutilized capacity - The settled law is that adjustment on account of capacity...

5. Scope of the term Railways Works contract in relation to Mumbai Railway Vikas Corporation Ltd (MRVC) - The definition of 'Works Contract' do not state that the...

6. Importance of transparency in corporate governance and the rights of minority shareholders

7. Classification of services - Goods or service - No VAT may be payable on some goods under the state laws but that does not convert the Works Contract Service into a pure...

8. Supply of manpower services or job work contract - suppression of facts or not - On reading the agreement as a whole, it is apparent that the contract is pure and simple...

9. Termination of contract - non-performance of the contract - the termination of the contract was illegal and without following due procedure as required under the...

10. TDS u/s 194C - nature of composite contract - supply contract or works contract - supply of main plant at Chandrapur TPS extension project - Held as supply contract not...

11. Nature of contract - sales or works contract - whether a contract for manufacture, supply and installation of lifts in a building is a “contract for sale of goods“ or a...

12. Power of Judicial Review - challenge the order of Settlement Commission - majority order versus minority order - The opinion of the majority quashed and the minority...

13. A contract for processing exposed photographic film rolls and negatives is not a works contract - HC

14. VAT / CST - Contract for performance of work of laying HDPE pipe for transportation of natural gas – determination of nature of the contract namely whether the said...

15. TDS u/s 195 - professional fees paid outside India - it cannot go to the article of ‘other income’ only because of the reason that FTS article is not there in the Double...