Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Levy of GST - Royalty- seigniorage fee paid by the...     TaxTMI    Levy of Penalty u/s 129(3) of the Central Goods and...     TaxTMI    Levy of penalty - goods were undervalued - The High...     TaxTMI    Cancellation of GST Registration - Legal Validity...     TaxTMI    LTCG - year of assessment - The Tribunal noted...     TaxTMI    Penalty u/s. 270A - Under-reporting of income /...     TaxTMI    Exemption u/s 11 - assessee has not e-filed or not...     TaxTMI    Taxable supply or not - Entry fee collected from...     TaxTMI    Extinguishment of liability as per order of NCLT -...     TaxTMI    Violation of principles of natural justice -cryptic...     TaxTMI    Determination of time limit for filing of Appeal...     TaxTMI    Scope of SCN - impugned order proceeds on a...     TaxTMI    Eligibility for Input Tax Credit - Failure to...     TaxTMI    Levy of penalty @200% - e-way bill which was...     TaxTMI    Levy of interest and penalty - transition of amount...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Transfer of leasing rights of Films - considered to be 'goods' ...

Income Tax

September 20, 2012

Transfer of leasing rights of Films - considered to be 'goods' OR 'sale'? - Rule 9B(6), - "sale" of rights of exhibition of a feature film would include the "lease" of such rights - SC

View Source

 

← Previous Next →

 

You may also like:

  1. Service tax on lease of aircraft - Operating Lease Agreement - transfer or right to use the aircraft - deemed sale - prima facie case in favour of assessee - AT

  2. Applicability of section 50C - Capital gain - Sale of right in land/contingent right - proof of transfer of capital asset - Section 50C is also applicable on lease hold...

  3. Entitlement to the benefit of Section 80IA - the profit derived form realization of TV/Films rights given on lease - SC

  4. Transfer of right to use trademark - The sales tax is leviable on the turnover of sales in respect of transfer of right to use any goods - HC

  5. Long Term Capital Gain on sale of lease hold property by the assessee - provisions of section 50C of the Act cannot be invoked in respect to the transfer of leasehold rights - AT

  6. Determination of Value of Assets - Transfer of credit on sale, merger, amalgamation, lease or transfer of a business - Rule 41 of the Central Goods and Services Tax...

  7. Entitlement for depreciation on cinematographic films @ 100% - rights are integral and form and represent rights of a film distributor - deduction of full claim allowed - HC

  8. Understatement of income - treatment of lease transactions as sales transaction - The Income Tax Authorities has not doubted the legal effect of the lease deed (being...

  9. Imposition of VAT - deemed sale - unless possession and control of the vehicle is transferred there can not be transfer of right to use the goods under Section 3-F of the Act.

  10. Levy of tax - transfer of right to use goods or not - The fact that the petitioner is stated to have acted as an agent of the lessee at the time of import under the...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: ITC of FY 2017-18 blocked
A: How to become a crorepati via SIP
F: QUANTUM OF PENALTY UNDER THE IGST ACT
F: Penalty under Section 73(1) of CGST Act, 2017
C: Master Direction – Risk Management and Inter-Bank Dealings: Amendments
F: ONLINE SOFTWARE IMPORT DUTY CALCULATION REG
F: Input Tax Credit
F: iterest liability
F: gst rule 96(10)
H: Levy of maximum penalty - penalty imposed on the basis of technical er...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Benefit of exemption from GST - educational institution or not - The c...
H: Validity of assessment order - non-speaking assessment order - non-app...
C: Portfolio Managers - Facilitating ease in digital on-boarding process ...
H: Maintainability of appeal - appeal dismissed at the admission stage on...
H: Validity of reopening of assessment u/s 147 - The High Court analyzed ...
H: Reopening of assessment - reason to believe - The Court evaluates the ...
C: Framework for administration and supervision of Research Analysts and ...
H: Reopening of assessment - reasons for re-opening within or beyond 4 ye...
H: Validity of Re-assessment proceedings u/s 147 - Earlier the notice for...
H: Rectification of mistake u/s 154 - tax paid on more than one occasion,...
H: Validity of Assessment Order u/s 143(3) once the Resolution Plan is ap...
H: TDS u/s 194I - Transit Rent payable by the developer/ builder as Hards...
H: Validity of assessment made u/s 147 instead of u/s. 153C - Addition as...
H: Income deemed to accrue or arise in India - FTS/FIS - receipts pertain...
H: Disallowance of raw material consumption - rejection of the books of a...
C: Facilitating collective oversight of distributors for Portfolio Manage...
H: Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction b...
A: Roving Judgements!
A: Assessee would be considered as electronic commerce operator when digi...