Courts: Andhra Pradesh HC
463 articlesIncome Tax

Income Tax
Electricity charges payable to govt are not covered u/s. 43B
Income Tax

Income Tax
Penalty for concealment can be levied if assessee acted in contumacious manner
Service Tax

Service Tax
Accomodation services provided to staff in remote area are input services
Income Tax

Income Tax
Interest from Bank by Housing Society Taxable – Principle of mutuality do not apply
Income Tax

Income Tax
Tribunal’s order not involving substantial question of law cannot be appealed in high court
Income Tax

Income Tax
Cooperative bank entitled to claim exemption u/s. 80P(2)(a)(i) in respect of income derived out of investments made from the voluntary reserves
Income Tax

Income Tax
Depreciation at 100% can be claimed on the LP gas cylinders fitted to the chassis of transport vehicles
Excise Duty

Excise Duty
CBEC circular comes into effect on the date of issue & not from date when it is notified
Excise Duty

Excise Duty
Commissioner of Customs and Central Excise Vs. ITW India Limited (Andhra Pradesh High Court)
Excise Duty

Excise Duty
Items used in manufacture of capital goods & parts thereof eligible for CENVAT credit
Goods and Services Tax

Goods and Services Tax
No Sales Tax on SIM cards – pre-paid and post-paid; recharge coupons; value added services – Andhra Pradesh High Court
Service Tax

Service Tax
Stay Application should not be disposed of in a routine manner unmindful of the consequences flowing from the order
Service Tax

Service Tax
Nagarjuna Construction Company Ltd. Versus Government of India (Andhra Pradesh HC)
Service Tax

Service Tax
