Home Highlights August 2011 Year 2011 This

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1. Income accrued or deemed to accrue in India - As the design services were inextricably connected with setting up of the plant and were rendered through this PE, the...

2. Additional depreciation on plant and machinery - intermediary Bitumen mix is not article or thing manufactured or produced by the assessee - additional depreciation not...

3. Rate of Duty Drawback (AIR) on Articles of jewellery made of gold, Articles of jewellery made of silver and Articles made of silver falling under Chapter 71 reduced.

4. 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...

5. Depreciation - plant and machinery could not be used during the year due to shifting / relocation of plant - Though, the unit could not generate revenue during the year...

6. Constitutional validity of levy of basic excise duty and NCCD, after coming into force of the Constitution (101st Amendment) Act, with effect from 01.07.2017 -...

7. Tax credit under article 23(2) of India Japan Double Taxation Avoidance Agreement ['Indo Japanese tax treaty'] - on the peculiarities of Indo Japanese tax treaty...

8. Applicability of Article 8 vis-a-vis Article 24 of DTAA - DTAA between India and Singapore - shipping income - Article 24 only envisages territorial and jurisdictional...

9. Input tax credit - land filling pit can be considered as ‘Plant and machinery’ or as ‘civil structure’ - In the second explanation given in Section 17, while providing...

10. Treaty benefits - ‘gains from alienation of shares' - taxability or otherwise of capital gain from sale of equity shares under Article 13(4) of India-Mauritius DTAA -...

11. Validity of time limit for ailing benefit of input tax credit (ITC) - Section 16(4) of the CGST Act - The provision contained in Section 16(4) of the CGST Act is...

12. Taxability of income - Characterization of receipts - software sub-licence fee - the income in dispute, since can be classified under other Articles of the tax treaty,...

13. Classification of goods - rate of tax - Plant growth regulator further helps plants in making efficient use of the nutrients for their growth. Plant growth regulators...

14. Addition u/s 69A - valuable article - ambit of the word ‘owner’ in section 69A - carriage contractor for bitumen - short delivery of bitumen - Can a thief become the...

15. Depreciation u/s 32 - scope of the term "Plant" - bottles and crates appellant-assessee uses in the course of carrying out its business can be treated as plant within...