Below is the list of some sample queries asked by our customers :
1. Whether Bank rating charges paid to ICRA who carry out rating work for bank / financial
institution, is deductible under section 37 of the I.T.Act,1961. Is there any case law on same ?
2. Request you to provide me with advance rulings on applicability of VAT on supply of food to
any SEZ unit in various states ?
3. Kindly send by e-mail decisions on section 32 of the I.T.Act, particularly when trial production
is started and depreciation is admissible or not ?
4. Amount spent towards contribution to contractors benevolent fund during the course of civil
contract business , whether this expenditure is allowable as business expenditure u/s 37 of IT
Act ?
5. Whether there is any caselaw on re-assessment under Section 39 of Kartnataka VAT for De-
Registered dealers ?
6. Cases related to - revision of income during assessment proceedings.
7. Case laws on whether dental implants and heart implants are works contracts or not ?
8. Caselaws on Maharastra VAT / CST act relating to deemed export sales against H form-
Section 5 (3)3) where it must have decided that Foreign Buyers Purchase order is not reqd. ?
9. Purification of Bio gas containing methane @55% to increase upto 97%, whether excisable
manufacture or not ?
10. I need case laws on deductibility of section 43B in case of slump sale? Can the successor claim
deduction at the time of payment ?
11. What is a Click-wrap agreement and how is it enforceable under Indian law ?
12. I am looking for caselaws under the Local Body Tax Act (Maharashtra) wherein it is decided
that those goods which are exported outside India is not exigible to tax under the LBT Act.
13. Would long term lease of land, say for a period of over 10 years, be construed as transfer under
section 2(47) of Income Tax Act ?
14. Section 194IA :- Whether TDS @1% is deducible on sale consideration is Rs. 50 lacs or more ?
what about when transferee is more than one - limit of Rs. 50 lacs is for one transferee or jointly
? please confirm.
15. I want a decision in which it was held that the selection of case for scrutiny assessment beyond
CBDT guidelines was not permitted ?
16. Supreme Court caselaws on - One Time Settlement (OTS) with court can't interfere where
parties compromise on issue.