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Income Tax - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Addition u/s 40A(2)(b) - related party transactions - services ...

Income Tax

October 29, 2019

Addition u/s 40A(2)(b) - related party transactions - services rendered towards transportation and handling of cargo - it would be reasonable to restrict the addition to 10% from 15% made by the ld. CIT(A).

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  2. Prima facie, the amount collected towards transportation of export cargo cannot be classifiable under BSS as the appellant is the CFS operator handling of both import...

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  4. GTA service or Cargo Handling Service - transportation of iron ore - Rate is including of loading and unloading from wagon - prima facie it is not cargo handling service - AT

  5. Cargo handling service - activity undertaken similar to the activity undertaken by the appellants comes under the cargo handling service and not under transportation of goods - AT

  6. Valuation - Classification of service - non inclusion of cost recovered towards Transportation and cargo handling - demand confirmed with interest and penalty.

  7. Disallowance towards Client Maintenance Charges - ‘related party’ - ICICI Bank Ltd. does not fall in the definition of ‘related party’ in terms of Section 40A(2)(b) of...

  8. GTA service or Cargo handling service - there were two separate contracts for handling and transportation and stevedoring - value cannot be clubbed - AT

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  10. Classification of service - the transportation of the ores located at different locations within the mining area would not fall within the definition of ‘Cargo Handling services’.

 

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