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1. Refund claim - time limitation - duty of excise paid on motor vehicle registered as Taxi - the limitation for refund for a manufacturer under Notification No.12/2012...

2. Deduction us.37(1) on account of “Escrow Disbursement Provision” ('EDP’) - Prior period expenditure - To put it simply, the AO will bifurcate total Escrow Disbursement...

3. CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles...

4. Whether L & T 752 vibratory compactor is a 'motor vehicle' or a 'machinery' and therefore, liable to tax under the KTEG Act - Held that:- Under the Scheme of KTEG Act,...

5. Levy of Vehicle Tax - Vehicle registered in different state - Motor Vehicle Taxation Act, 1976 permits plying vehicles without the incidence of tax for a period of...

6. Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. -...

7. Claim of higher rate of depreciation - Mobile crane was registered as a heavy motor vehicle - depreciation at 40% on crane mounted on motor truck allowed u/s 32 - AT

8. Goods in question are motor vehicle or not - earth moving machinery - Merely because machinery sold by the petitioner is mounted on the wheels for mobility would not...

9. Input tax credit - ST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with Operators to the Vendors is not available to...

10. Deduction u/s 80IC - Since in the present case the fact that the assessee had undertaken substantial expansion is not disputed, the assessee, we hold, is entitled to...

11. Additions / Higher rate of depreciation @30% on heavy vehicle (Hyva and Tipper) - Main condition for availing of additional depreciation as carved out in the Act is that...

12. Amendment of section 44AD. - computing profits and gains of business on presumptive basis - where an assessee declares profit for any previous year in accordance with...

13. Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire...

14. Reverse Charge Mechanism (RCM) on renting of motor vehicles

15. CENVAT Credit - capital goods - The motor vehicles need not be used exclusively for providing cargo handling or other listed services. The mere fact that they have also...