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![Maintenance & Electricity Charges not in the form of Deposits excluded from Cost of Property for computing LTCG: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Maintenance-and-Electricity-Charges-Deposits-Cost-of-Property-for-computing-LTCG-Cost-of-Property-LTCG-ITAT-taxscan.jpg "Maintenance & Electricity Charges not in the form of Deposits excluded from Cost of Property for computing LTCG: ITAT [Read Order]")
Maintenance & Electricity Charges not in the form of Deposits excluded from Cost of Property for computing LTCG: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cuttack Bench has held that the revenue expenditures incurred by the assessee such as maintenance and...
![Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Area-Electricity-Charges-Electricity-Charges-Electricity-Residents-of-Apartment-Residents-Apartment-GST-AAR-Taxscan.jpg "Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]")
![Imported Tubular Tower are parts of Wind Operated Electricity Generator, eligible for Customs Duty Exemption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Imported-Tubular-Tower-parts-Wind-Operated-Electricity-Generator-Customs-Duty-Exemption-CESTAT-TAXSCAN.jpg "Imported Tubular Tower are parts of Wind Operated Electricity Generator, eligible for Customs Duty Exemption: CESTAT [Read Order]")
![CESTAT sets aside Penalty imposed on Duty Liability of Input Tax Credit availed in respect of Electricity Cogeneration plant [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CESTAT-Penalty-Duty-Lability-Input-Tax-Credit-Electricity-Cogeneration-plant-taxscan.jpeg "CESTAT sets aside Penalty imposed on Duty Liability of Input Tax Credit availed in respect of Electricity Cogeneration plant [Read Order]")
![CESTAT allows CENVAT Credit on Inputs used in production of Electricity supplied Free of Cost [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/CESTAT-CENVAT-credit-electricity-cost-taxscan.jpg "CESTAT allows CENVAT Credit on Inputs used in production of Electricity supplied Free of Cost [Read Order]")
Electricity has all necessary Trappings of 'Articles', addition liable to be deleted: ITAT [Read Order]
Income Tax Appellate Tribunal (ITAT), New Delhi ruled that Electricity has all necessary trappings of “articles” hence addition liable to be deleted. The issue stands adjudicated by the order of...
![Electricity has all necessary Trappings of Articles, addition liable to be deleted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Electricity-articles-ITAT-taxscan.jpeg "Electricity has all necessary Trappings of Articles, addition liable to be deleted: ITAT [Read Order]")
Strengthening of Headquarters Building of TANGEDCO is not an Activity in Relation to Generation and Distribution of Electricity, attracts 18% GST: AAAR [Read Order]
The Tamil Nadu Appellate Authority of Advance Ruling ( AAAR ) has held that strengthening of headquarters building of TANGEDCO is not an activity in relation to generation and distribution of...
![Strengthening of Headquarters Building of TANGEDCO is not an Activity in Relation to Generation and Distribution of Electricity, attracts 18% GST: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Headquarters-Building-TANGEDCO-Generation-Distribution-Electricity-GST-AAAR-Taxscan.jpg "Strengthening of Headquarters Building of TANGEDCO is not an Activity in Relation to Generation and Distribution of Electricity, attracts 18% GST: AAAR [Read Order]")
![18% GST applicable on Transformers supplied to Indian Railways: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Indian-Railways-Transformers-AAR-GST-Taxscan.jpg "18% GST applicable on Transformers supplied to Indian Railways: AAR [Read Order]")
![GST applicable on Non-Tariff Charges in Electricity Bill: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Electricity-Bill-Taxscan.jpg "GST applicable on Non-Tariff Charges in Electricity Bill: AAR [Read Order]")
