Home Highlights October 2017 Year 2017 This

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1. Classification of supply of service - activity of bullet proof body building (in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel...

2. Undervaluation of goods - Mutuality of interest - interconnected undertaking - Burden of proof - Mere allegation that there was mutuality of interest remained unproved...

3. Exemption u/s 11 - grant of registration under section 12AA(l)(b)(II) denied - Charitable activity u/s 2(15) - The registration under section 12AA is only to the objects...

4. Activity Manufacture OR Not – the processes of decantation and distillation done by the appellant - whether processed goods remain same as Crude Oil - held no...

5. Assessee association having primary purpose of advancement of objects of general public utility, therefore it would remain charitable even if an incidental activity for...

6. Peak customs duty rates remains unchanged.

7. Right of use - VAT liability - hiring of Deluxe buses by DTC - there is no transfer of the effective control and possession - possession has always remained with the...

8. Classification of supply - Job work - supply of goods or supply of services - activity of Bus Body Building on the chassis - it is evident that the activity undertaken...

9. Exemption u/s 11 - registration u/s 12AA rejected - The activities of an institution though genuine at the time of grant of registration may not remain so during its...

10. Dishonor of Cheque - Principles of natural justice - The right to cross-examination is a part of right to fair trial, which, every person has in the spirit of the right...

11. Classification of services - distinction between renting and hiring - Appellant is required to bear the cost of running the buses so hired, including the salary to be...

12. TDS on Payments made for hiring of buses - The buses remained in the possession of the owners. - TDS to be deducted u/s 94C and not u/s 194I - AT

13. Extended period of limitation - As regards the remaining amount, the appellant had submitted that since the appellant is a big concern and receiving so many different...

14. Profiteering - purchase of Flats - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction...

15. The fact remains that the property was settled by way of family arrangement for convenient enjoyment and the property remains with assessee’s son and daughter....