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1. Disallowance of remuneration paid by the assessee to its Working Partner u/s 40A(3) - Cash payment of expenditure in excess of specified limit - Scope of separate...

2. Applicability of TP provisions of Chapter-X on Tonnage Tax Scheme(TTS) of the Chapter XII-G - TTS is a separate code by itself containing changing provision as well as...

3. Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be...

4. LTCG - Deduction u/s. 54 - scope of amendment - "one" versus "a" - investment of capital gain into more than one residential units - Commissioner though referred the...

5. Consideration for the services under the contracts for provision of cementing services fall under the exclusion and doesn’t qualify as fees for technical services as per...

6. Addition on account of benefit/perquisite u/s 2(24)(iv) - the interest free advance/loan to assessee from AHS also does not attract provisions of section 2(24)(iv) of...

7. Scope of SCN - Setting a new case which travelled beyond the SCN - Original authority has clearly observed that the said chapter note was applicable in the case and the...

8. Jurisdiction - Assistant Excise and Taxation Officer (Enf.) Gurugram was a ‘Proper Officer’ or not - Inter-state supply of goods - In view of the said enabling...

9. Validity of Show Cause notice (SCN) issued - erroneous refund granted - If the exercise of jurisdiction u/s 11A of the Act was to be hooked or hinged upon the provisions...

10. Re-quantification of interest (on the refund of the pre-deposit) payment to the appellant - relevant time - The Tribunal focused on the applicable legal provisions,...

11. Addition u/s 56(2)(vii) - relevant Section 50C cannot be invoked as the said section is applicable in the case of seller of the property only while the appellant is a...

12. Addition on account of provision for impairment of loss - Applicability of section 41 - we do not find any substance or merit in the contentions of the Ld. A.R that the...

13. Classification of goods - Poly Propylene Non-Woven Bags - the product in question in above case (reliedupon case of apex court) viz. dryer felts is made from cotton and...

14. SVLDRS - The scheme talks about quantification of the tax dues and not communication thereof. The quantification having been done vide letter dated 15.06.2019, receipt...

15. Detention of goods alongwith the vehicle - quantum of security for provisional release of goods - Clauses (a) and (b) deal with the quantification of the penalty, clause...