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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

It cannot be said that use of water is not necessary for ...

Income Tax

March 4, 2015

It cannot be said that use of water is not necessary for manufacturing of sugar - the tube well including its machinery and building would be used for the purpose of business or profession would fall within the definition of word 'plant' and on which depreciation would be allowed u/s 32 (1) - HC

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  1. Services provided to the Government, a local authority or a governmental authority with regard to water supply - exemption will include the activity of construction of tube wells.

  2. Classification of supply of goods - Water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not...

  3. Classification of supply - supply of treated water - effluent treatment plant promoted by dyeing units - water sold as water including natural or artificial mineral...

  4. Manufacture - In relation to the Pipes & Tubes of Heading 7304, 7305 and 7306 the process of coating with cement or polyethylene or other plastic materials shall amount...

  5. Manufacture - whether the activity by the applicant of bending, assembly and inspection of end formed tubes amount to manufacturing within the meaning of the Central...

  6. Job Work - Business auxiliary services - Manufacture - Whether the conversion of pipes/tubes by undertaking the processes by the appellants amounts to manufacture or not...

  7. Supply of outputs as sale of goods or not - effluent treatment - water sold as 'water including natural or artificial mineral waters and aerated waters - it is evident...

  8. Works Contract service - activity for implementing water supply projects which included in certain cases construction of water treatment plant etc. to various...

  9. Mineral water - Classification - the plain meaning of the words “non-alcoholic drinks“ includes mineral water is not and indeed cannot be denied - HC

  10. Whether transformation of noncommercial underground raw water into packaged drinking water amounted to “manufacture“ as defined u/s 2(30) of the Assam Value Added Tax...

 

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