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F: GST on sale of ongoing concern

F: GST on export ocean freight - freight forwarder

F: Export of Service

Union Budget 2022-23 to be presented on 1st February, 2022 in Paperles...

F: GST under RCM on stamp duty

F: RCM ON FREIGHT PAID FOR TRANSPORT TO NEPAL

Electronic Goods Exports register a whopping growth of 49% in April-De...

N: Securities and Exchange Board of India (Mutual Funds) (Amendment) Regu...

Air India strategic disinvestment completed

N: Seeks to amend Notification No. 89/2020 dated 02 November 2020

H: Release of detained goods alongwith the vehicle - condition of furnish...

H: Utilisation of Input Tax Credit - outward supply of Gold & Silver bull...

H: Levy of GST - sale of plot of land - farmer having a vacant land outsi...

H: Validity of Reassessment proceedings initiated u/s 17 of the Wealth Ta...

H: Computation of capital gains - Slump sale u/s 2(42C) - transfer of cap...

H: Addition u/s 40A (3) - expenses incurred by the assessee for the purch...

H: Rectification order passed u/s.154 - Period of limitation - In the pre...

H: Disallowance of interest expense - interest expense not attributable t...

H: Disallowing the claim of exemption u/s 54-F - Belated filing of ITR - ...

H: Bogus LTCG - While allowing relief to the assessee, CIT(A) has specifi...

H: Validity of proceedings u/s. 92CA(3) passed after expiry of limitation...

Deployment of Interest Calculator in GSTR-3B

H: Income accrues or arises in India - services to MTR foods Private Limi...

H: Revisions u/s 263 by CIT - Whether the assessee has claimed VAT input ...

H: Revision u/s 263 by CIT - difference in guidelines value for plots pur...

H: Seeking release of export consignments covered under the three shippin...

H: Claim of foreign exporter to India as owner of goods seeking to re-exp...

H: Levy of penalty on Customs Broker - As per Regulation 10 (d) the appel...

I-T refunds worth ₹ 1.62 lakh cr issued so far this fiscal

H: Classification of services - The services rendered by the appellant in...

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Disallowance on account of depreciation on the right to collect annuity on...

Income Tax
8-12-2021

Disallowance on account of depreciation on the right to collect annuity on toll roads - Entire investment/finance for developing the infrastructure facility was borne by the assessee. By making such investment what the assessee received in return was a right to collect annuity over the period of concession. Thus, the investment made by the assessee for acquiring such right certainly is an intangible asset coming within the purview of section 32(1)(ii) - Tri

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