www.taxmann.com Latest Case Laws

CL : Issue of further shares by one group of shareholders by taking advantage of its managerial posi... - Corporate Laws

Sat, 19 May 2012 17:54:59 GMT

CL : Issue of further shares by one group of shareholders by taking advantage of its managerial position to denude other group of shareholders of its majority control is grave act of oppression
By [2012] 21 taxmann.com 331 (CAL.)

CL : Allotment of additional shares to two members of company to exclusion of all others would const... - Corporate Laws

Fri, 18 May 2012 11:28:26 GMT

CL : Allotment of additional shares to two members of company to exclusion of all others would constitute an act of oppression
By [2012] 21 taxmann.com 309 (KAR.)

Boards meetings with inadequate quorum is oppression and mismanagement in affairs of company - Corporate Laws

Fri, 18 May 2012 11:11:22 GMT

Boards meetings with inadequate quorum is oppression and mismanagement in affairs of company
By [2012] 21 taxmann.com 303 (CLB)

NHAI can blacklist delinquent bidders in addition to forfeiting their EMDs - Corporate Laws

Wed, 16 May 2012 17:12:20 GMT

NHAI can blacklist delinquent bidders in addition to forfeiting their EMDs
By [2012] 21 taxmann.com 266 (SC)

Winding up petition not barred merely because proceedings instituted by creditor before DRT - Corporate Laws

Wed, 16 May 2012 16:34:29 GMT

Winding up petition not barred merely because proceedings instituted by creditor before DRT
By [2012] 21 taxmann.com 240 (GUJ.)

Application for oppression and mismanagement maintainable by member who has paid all calls - Corporate Laws

Wed, 16 May 2012 16:06:47 GMT

Application for oppression and mismanagement maintainable by member who has paid all calls
By [2012] 21 taxmann.com 239 (CLB)

CL : Where Application for impleadment was allowed in larger interest of justice and for a satisfact... - Corporate Laws

Wed, 16 May 2012 14:40:25 GMT

CL : Where Application for impleadment was allowed in larger interest of justice and for a satisfactory resolution of petition filed under sections 397 and 398 before CLB
By [2012] 21 taxmann.com 251 (KAR.)

SEBI : Orders which are merely procedural cannot be appealed against and it is only those orders or ... - Corporate Laws

Wed, 16 May 2012 14:36:51 GMT

SEBI : Orders which are merely procedural cannot be appealed against and it is only those orders or decisions taken by SEBI which adversely affect rights of parties will fall within purview of an appealable order under section 15T
By [2012] 21 taxmann.com 247 (SAT)

CL : Where respondent-company had raised bona fide and substantial defence in winding up petition fi... - Corporate Laws

Wed, 16 May 2012 14:32:59 GMT

CL : Where respondent-company had raised bona fide and substantial defence in winding up petition filed by petitioner, winding up petition was to be dismissed
By [2012] 21 taxmann.com 246 (BOM.)

CL : Where in terms of proposed scheme of amalgamation share broking business of petitioner-company ... - Corporate Laws

Tue, 15 May 2012 18:37:56 GMT

CL : Where in terms of proposed scheme of amalgamation share broking business of petitioner-company was to merge with its 100 per cent holding company, in view of fact that scheme of amalgamation was in interest of shareholders, creditors as well as general public, same deserved to be accepted
By [2012] 21 taxmann.com 242 (GUJ.)

CL : Where in terms of proposed scheme of amalgamation, construction business of transferor-Companie... - Corporate Laws

Tue, 15 May 2012 18:35:34 GMT

CL : Where in terms of proposed scheme of amalgamation, construction business of transferor-Companies was to merge with petitioner i.e. transferee company, in view of fact that all companies were family companies operating under same management and upon merger no interest of their members or public at large was going to be adversely affected, said scheme was to be accepted
By [2012] 21 taxmann.com 241 (GUJ.)

CL : Where appellant-purchaser preferred claim in respect of a flat which had been transferred by co... - Corporate Laws

Sat, 12 May 2012 14:38:00 GMT

CL : Where appellant-purchaser preferred claim in respect of a flat which had been transferred by company-in-liquidation after order of winding up, appellant's claim was to be rejected
By [2012] 21 taxmann.com 182 (DELHI)

Foreign Insurance Co. doesn’t need license to sell policies in India, which cover risk and is enforc... - Corporate Laws

Sat, 12 May 2012 13:58:10 GMT

Foreign Insurance Co. doesn’t need license to sell policies in India, which cover risk and is enforceable outside India
By [2012] 21 taxmann.com 189 (DELHI)

CL: Merely on apprehension that if purchaser revived industry, it would effect business interest of ... - Corporate Laws

Fri, 11 May 2012 16:23:54 GMT

CL: Merely on apprehension that if purchaser revived industry, it would effect business interest of an outsider, confirmation of sale of property of company-in-liquidation could not be deferred
By [2012] 21 taxmann.com 166 (KAR.)

CL : Removal of a person from directorship on ground that he acted against interest of company would... - Corporate Laws

Thu, 10 May 2012 19:45:05 GMT

CL : Removal of a person from directorship on ground that he acted against interest of company would not be an act of oppression and mismanagement
By [2012] 21 taxmann.com 163 (CLB)

SEBI : Where company failed to make disclosure of price sensitive information on date on which it wa... - Corporate Laws

Wed, 09 May 2012 11:26:05 GMT

SEBI : Where company failed to make disclosure of price sensitive information on date on which it was received, company was guilty of violating regulation 12(2) of SEBI (Prohibition of Insider Trading) Regulations, 1992
By [2012] 21 taxmann.com 125 (SAT)

CL : Winding up - When there was conscious efforts on part of directors to revive company-in-liquida... - Corporate Laws

Wed, 09 May 2012 11:09:34 GMT

CL : Winding up - When there was conscious efforts on part of directors to revive company-in-liquidation even though order of winding-up had been passed and subsequent thereafter when efforts had failed directors had filed statement of affairs under section 454, a reasonable cause in any event was made out for condonation of delay in filing statement
By [2012] 21 taxmann.com 122 (KAR.)

CL : Non-filing of statement of affairs by director, justified where he had resigned from directorsh... - Corporate Laws

Wed, 09 May 2012 11:06:36 GMT

CL : Non-filing of statement of affairs by director, justified where he had resigned from directorship of company-in-liquidation as on date of order passed by High Court to wind-up company-in-liquidation
By [2012] 21 taxmann.com 121 (KAR.)

CL : No direction could be given for calling, holding and conducting meeting in a petition filed und... - Corporate Laws

Wed, 09 May 2012 11:02:50 GMT

CL : No direction could be given for calling, holding and conducting meeting in a petition filed under section 186 when there was no pleading indicating a situation impracticable to call EGM by board of directors and meeting was already called and held by time petition was moved before CLB
By [2012] 21 taxmann.com 120 (CLB)

CL : Where parties of JVA engaged in pitched battle before CLB and CLB had decided most of issues, f... - Corporate Laws

Tue, 08 May 2012 14:32:58 GMT

CL : Where parties of JVA engaged in pitched battle before CLB and CLB had decided most of issues, for similar relief they could not sought for arbitration
By [2012] 21 taxmann.com 112 (MAD)

SEBI : Where complaint case was filed by SEBI in Delhi Court against petitioner-company having its r... - Corporate Laws

Mon, 07 May 2012 17:48:43 GMT

SEBI : Where complaint case was filed by SEBI in Delhi Court against petitioner-company having its registered office at Lucknow for not complying with SEBI (CIS) Regulations, 1999, Delhi Courts had territorial jurisdiction to entertain such case as SEBI's Northern Regional Office is at New Delhi
By [2012] 21 taxmann.com 105 (DELHI)

HC suo motu converts a letter into writ petition to address TDS refund harassment complaints - Direct Tax Laws

Mon, 21 May 2012 12:42:16 GMT

HC suo motu converts a letter into writ petition to address TDS refund harassment complaints
By [2012] 21 taxmann.com 372 (DELHI)

AAR sees through the game of disguising 'royalties' as R&D cost sharing payments to repatriate tax-f... - Direct Tax Laws

Sat, 19 May 2012 20:03:59 GMT

AAR sees through the game of disguising 'royalties' as R&D cost sharing payments to repatriate tax-free amounts abroad
By [2012] 21 taxmann.com 371 (AAR)

Concealment penalty not to be levied on income surrendered by assessee on condition of immunity from... - Direct Tax Laws

Sat, 19 May 2012 16:38:04 GMT

Concealment penalty not to be levied on income surrendered by assessee on condition of immunity from penalty
By [2012] 21 taxmann.com 323 (DELHI - ITAT)

Changing the character of income during re-assessment is change of opinion, re-assessment is barred - Direct Tax Laws

Sat, 19 May 2012 15:37:28 GMT

Changing the character of income during re-assessment is change of opinion, re-assessment is barred
By [2012] 21 taxmann.com 320 (DELHI)

IT : Where assessee in original assessment proceedings had fully disclosed details in respect of pay... - Direct Tax Laws

Sat, 19 May 2012 12:03:20 GMT

IT : Where assessee in original assessment proceedings had fully disclosed details in respect of payment of customs duty and had furnished copy of account of parties to whom sales commission was paid, Assessing Officer was not justified in re-opening assessment with respect to said issues
By [2012] 21 taxmann.com 330 (GUJ.)

IT/ILT : Lump sum payment made by assessee to a non-resident company for acquiring a licence to use ... - Direct Tax Laws

Sat, 19 May 2012 12:00:21 GMT

IT/ILT : Lump sum payment made by assessee to a non-resident company for acquiring a licence to use its software programme is to be taxed as royalty in India
By [2012] 21 taxmann.com 329 (BANG. - ITAT)

IT : Tissue culture methodology adopted by assessee for growing ornamental plants consists of both a... - Direct Tax Laws

Sat, 19 May 2012 11:57:29 GMT

IT : Tissue culture methodology adopted by assessee for growing ornamental plants consists of both agricultural and non-agricultural operations and, therefore, income earned from same is to be bifurcated
By [2012] 21 taxmann.com 328 (BANG. - ITAT)

IT: Payments made for hiring of vehicles without deducting TDS under section 194C are not allowable ... - Direct Tax Laws

Sat, 19 May 2012 11:53:35 GMT

IT: Payments made for hiring of vehicles without deducting TDS under section 194C are not allowable as expenditure in view of provisions of section 40a(ia)
By [2012] 21 taxmann.com 327 (PUNJ. & HAR.)

IT: Where assessee paid a certain amount as compounding fee under section 72 of Rajasthan Sales-tax ... - Direct Tax Laws

Sat, 19 May 2012 11:49:32 GMT

IT: Where assessee paid a certain amount as compounding fee under section 72 of Rajasthan Sales-tax Act, 1994, compounding, fee was penal in nature and was not allowable as business expenditure
By [2012] 21 taxmann.com 326 (JODH. - ITAT)

IT : Rent received by assessee from leasing out a market complex along with incidental services like... - Direct Tax Laws

Sat, 19 May 2012 11:47:06 GMT

IT : Rent received by assessee from leasing out a market complex along with incidental services like electrician, plumber, security etc. was to be taxed as business income
By [2012] 21 taxmann.com 325 (CUTTACK - ITAT)

IT : Where assessee was having an office premises in a property on tenancy basis for last 30 years a... - Direct Tax Laws

Sat, 19 May 2012 11:30:25 GMT

IT : Where assessee was having an office premises in a property on tenancy basis for last 30 years and she had purchased said office from owner through open bidding and not through ownership right, cost of acquisition of office premises would be cost, which was incurred for acquiring it
By [2012] 21 taxmann.com 324 (MUM. - ITAT)

Profit from regular trading in shares is business income, if earning dividend is not the main purpos... - Direct Tax Laws

Sat, 19 May 2012 11:15:11 GMT

Profit from regular trading in shares is business income, if earning dividend is not the main purpose
By [2012] 21 taxmann.com 319 (MUM. - ITAT)

Processing on pullovers to make them finished one would amount to manufacture for section 80-I deduc... - Direct Tax Laws

Sat, 19 May 2012 11:04:19 GMT

Processing on pullovers to make them finished one would amount to manufacture for section 80-I deduction
By [2012] 21 taxmann.com 318 (PUNJ. & HAR.)

IT : If net proceeds are received in foreign exchange, then deduction under section 10A, should not ... - Direct Tax Laws

Fri, 18 May 2012 16:44:25 GMT

IT : If net proceeds are received in foreign exchange, then deduction under section 10A, should not be denied on ground that entire sale proceeds were not brought into India
By [2012] 21 taxmann.com 314 (ALL.)

IT: The issue as to whether proviso to section 113, which was inserted by Finance Act, 2002, with ef... - Direct Tax Laws

Fri, 18 May 2012 16:38:01 GMT

IT: The issue as to whether proviso to section 113, which was inserted by Finance Act, 2002, with effect from 1-6-2002, has retrospective application or not is pending before Larger Bench of Supreme Court for adjudication
By [2012] 21 taxmann.com 313 (KAR.)

IT/ILT: Consideration paid by Indian customers or end users to assessee, a foreign supplier, for tra... - Direct Tax Laws

Fri, 18 May 2012 16:32:08 GMT

IT/ILT: Consideration paid by Indian customers or end users to assessee, a foreign supplier, for transfer of right to use software/computer programme in respect of copyrights would fall within mischief of royalty
By [2012] 21 taxmann.com 312 (KAR.)

Sec. 43B items allowed as deduction on payment basis even if paid in advance - Direct Tax Laws

Fri, 18 May 2012 15:55:39 GMT

Sec. 43B items allowed as deduction on payment basis even if paid in advance
By [2012] 21 taxmann.com 307 (CAL.)

Reinvestment can be done in joint names to claim exemption under sec. 54F - Direct Tax Laws

Fri, 18 May 2012 15:52:50 GMT

Reinvestment can be done in joint names to claim exemption under sec. 54F
By [2012] 21 taxmann.com 305 (DELHI - ITAT)

ITAT lays down checks on expenditure to treat it as "current repairs" u/s 31(i) - Direct Tax Laws

Fri, 18 May 2012 14:22:24 GMT

ITAT lays down checks on expenditure to treat it as "current repairs" u/s 31(i)
By [2012] 21 taxmann.com 322 (INDORE - ITAT)

Section 40(a) disallowance for non-deduction of tax is not invited in case of trust income - Direct Tax Laws

Fri, 18 May 2012 14:20:02 GMT

Section 40(a) disallowance for non-deduction of tax is not invited in case of trust income
By [2012] 21 taxmann.com 321 (MUM. - ITAT)

IT: Where assessee had entered into various share trading transactions and Assessing Officer in abse... - Direct Tax Laws

Fri, 18 May 2012 12:07:37 GMT

IT: Where assessee had entered into various share trading transactions and Assessing Officer in absence of details furnished by assessee treated total value of transactions as unexplained investments, matter was sent back to Assessing Officer to examine same afresh after considering additional evidence filed by assessee before Tribunal
By [2012] 21 taxmann.com 311 (MUM. - ITAT)

IT : Conveyance allowance received by Development Officers of LIC as reimbursement in respect of act... - Direct Tax Laws

Fri, 18 May 2012 12:01:59 GMT

IT : Conveyance allowance received by Development Officers of LIC as reimbursement in respect of actual expenses incurred by them in performance of their duties is a permissible deduction under section 10(14)
By [2012] 21 taxmann.com 310 (ALL.)

IT : While computing deduction under section 80HHC, indirect costs attributable to export of trading... - Direct Tax Laws

Fri, 18 May 2012 11:24:35 GMT

IT : While computing deduction under section 80HHC, indirect costs attributable to export of trading goods has to be first determined and then proportion of trading goods turnover to total turnover be applied to it
By [2012] 21 taxmann.com 308 (COCH. - ITAT)(TM)

Club membership fees allowed prorated but max in 10 years, ITAT resorted to AS-26 - Direct Tax Laws

Fri, 18 May 2012 11:14:53 GMT

Club membership fees allowed prorated but max in 10 years, ITAT resorted to AS-26
By [2012] 21 taxmann.com 304 (BANG. - ITAT)

Notification would continue to have effect even if CBDT's power to issue it is taken away - Direct Tax Laws

Thu, 17 May 2012 18:37:09 GMT

Notification would continue to have effect even if CBDT's power to issue it is taken away
By [2012] 21 taxmann.com 317 (DELHI)

On payer's failure to deduct tax at source, NR liable to pay tax & not advance tax and thus interest... - Direct Tax Laws

Thu, 17 May 2012 17:19:08 GMT

On payer's failure to deduct tax at source, NR liable to pay tax & not advance tax and thus interest u/s 234B not attracted
By [2012] 21 taxmann.com 302 (DELHI - ITAT)

Independent transporter supplying material on site is not sub-contractor, no TDS liability under sec... - Direct Tax Laws

Thu, 17 May 2012 15:48:50 GMT

Independent transporter supplying material on site is not sub-contractor, no TDS liability under sec. 194C(2)
By [2012] 21 taxmann.com 263 (AHD. - ITAT)

Beware Insurance Agents! Brokerage parted with relative-customers is disallowed as it is diversion o... - Direct Tax Laws

Thu, 17 May 2012 15:45:22 GMT

Beware Insurance Agents! Brokerage parted with relative-customers is disallowed as it is diversion of income
By [2012] 21 taxmann.com 261 (RAJ.)

Even trivial defaults and errors could end up in rejection of books of account - Direct Tax Laws

Thu, 17 May 2012 15:41:17 GMT

Even trivial defaults and errors could end up in rejection of books of account
By [2012] 21 taxmann.com 260 (PUNE - ITAT)

Whether reasons to be given for transfer of a case, SC's ruling in Ajantha Industries case is under ... - Direct Tax Laws

Thu, 17 May 2012 15:35:25 GMT

Whether reasons to be given for transfer of a case, SC's ruling in Ajantha Industries case is under scanner
By [2012] 21 taxmann.com 259 (GUJ.)

Exchange of flat is an eligible Investment for sec. 54 exemption - Direct Tax Laws

Thu, 17 May 2012 13:32:49 GMT

Exchange of flat is an eligible Investment for sec. 54 exemption
By [2012] 21 taxmann.com 316 (MUM. - ITAT)

Expenditure through banking channel can't be the ground for deletion of TP adjustments - Direct Tax Laws

Thu, 17 May 2012 13:29:00 GMT

Expenditure through banking channel can't be the ground for deletion of TP adjustments
By [2012] 21 taxmann.com 315 (MUM. - ITAT)

IT : Since assessee has after surrendering undisclosed income of Rs. 10 lakh, declared in its block ... - Direct Tax Laws

Thu, 17 May 2012 12:43:36 GMT

IT : Since assessee has after surrendering undisclosed income of Rs. 10 lakh, declared in its block assessment return Rs. 13.26 lakh of undisclosed income, further additions by Assessing Officer by estimating yearly undisclosed investments in unjustified
By [2012] 21 taxmann.com 265 (DELHI)

Occupation of, or merely staying in a property doesn't make it residential house property - Direct Tax Laws

Thu, 17 May 2012 12:40:47 GMT

Occupation of, or merely staying in a property doesn't make it residential house property
By [2012] 21 taxmann.com 306 (FTT - UK)

IT/ILT : Transfer pricing - Order of Dispute Resolution Panel was restored back for its non-speaking... - Direct Tax Laws

Thu, 17 May 2012 12:35:47 GMT

IT/ILT : Transfer pricing - Order of Dispute Resolution Panel was restored back for its non-speaking order
By [2012] 21 taxmann.com 264 (CHENNAI - ITAT)

Re-assessment is for taxing escaped income and not for investigation or verification as to whether a... - Direct Tax Laws

Thu, 17 May 2012 11:36:14 GMT

Re-assessment is for taxing escaped income and not for investigation or verification as to whether assessee fulfilled conditions under section 80-IA
By [2012] 21 taxmann.com 258 (HP)

Absence of claim in TP documents would not be an estoppel in making claim afresh - Direct Tax Laws

Thu, 17 May 2012 11:20:14 GMT

Absence of claim in TP documents would not be an estoppel in making claim afresh
By [2012] 21 taxmann.com 257 (DELHI - ITAT)

IT : In case of search and seizure, when an amount retained under section 132(5) is found more than ... - Direct Tax Laws

Wed, 16 May 2012 19:15:38 GMT

IT : In case of search and seizure, when an amount retained under section 132(5) is found more than amount required to discharge existing liability and total amount of tax plus penalty determined after regular assessment, interest under section 132B(4) is payable on excess amount retained
By [2012] 21 taxmann.com 262 (BOM.)

Shifting from rented to owned premise is extension of business, interest exp. attracts disallowance ... - Direct Tax Laws

Wed, 16 May 2012 18:55:44 GMT

Shifting from rented to owned premise is extension of business, interest exp. attracts disallowance under sec. 36(1)(iii)
By [2012] 21 taxmann.com 288 (MUM. - ITAT)

Different approach for similar transaction could not be taken for TP analysis - Direct Tax Laws

Wed, 16 May 2012 18:48:39 GMT

Different approach for similar transaction could not be taken for TP analysis
By [2012] 21 taxmann.com 256 (BANG. - ITAT)

Redemption of preference shares, between companies under same management, is not a sham transaction - Direct Tax Laws

Wed, 16 May 2012 17:17:01 GMT

Redemption of preference shares, between companies under same management, is not a sham transaction
By [2012] 21 taxmann.com 267 (BOM.)

S. Africa - Luxembourg DTAA - Capital gain to include deemed alienation of property - Direct Tax Laws

Wed, 16 May 2012 16:39:33 GMT

S. Africa - Luxembourg DTAA - Capital gain to include deemed alienation of property
By [2012] 21 taxmann.com 253 (SCA - South Africa)

Levy of Stamp Duty on Power of Attorney given to unrelated person is constitutionally valid - Suprem... - Direct Tax Laws

Wed, 16 May 2012 13:56:32 GMT

Levy of Stamp Duty on Power of Attorney given to unrelated person is constitutionally valid - Supreme Court
By [2012] 21 taxmann.com 255 (SC)

IT Inspector not authorized to take statement in survey, if taken it wouldn't have any evidentiary v... - Direct Tax Laws

Wed, 16 May 2012 13:54:35 GMT

IT Inspector not authorized to take statement in survey, if taken it wouldn't have any evidentiary value
By [2012] 21 taxmann.com 254 (CHD. - ITAT)

IT : Credit of tax based on TDS certificates be allowed in respect of interest income in the year in... - Direct Tax Laws

Wed, 16 May 2012 11:22:50 GMT

IT : Credit of tax based on TDS certificates be allowed in respect of interest income in the year in which subject-matter of deduction of tax is assessed
By [2012] 20 taxmann.com 655 (KER.)

IT: Expenditure incurred towards communications expenses as well as travelling, boarding and conveya... - Direct Tax Laws

Wed, 16 May 2012 11:19:25 GMT

IT: Expenditure incurred towards communications expenses as well as travelling, boarding and conveyance expenses is to be reduced from total turnover while computing deductions under section 10A
By [2012] 20 taxmann.com 171 (KAR.)

Trust enjoyed exemption for 50 years, if exemption withdrawn in a year, stay of demand can be grante... - Direct Tax Laws

Wed, 16 May 2012 11:07:08 GMT

Trust enjoyed exemption for 50 years, if exemption withdrawn in a year, stay of demand can be granted
By [2012] 21 taxmann.com 238 (BOM.)

Applying GAAR provisions, US Court treated purchase of shares as loan transaction - Direct Tax Laws

Tue, 15 May 2012 20:01:17 GMT

Applying GAAR provisions, US Court treated purchase of shares as loan transaction
By [2012] 21 taxmann.com 252 (TC - US)

VRS is open ended and without any restrictions - Direct Tax Laws

Tue, 15 May 2012 16:39:02 GMT

VRS is open ended and without any restrictions
By [2012] 21 taxmann.com 224 (DELHI - ITAT)

Change of address is reasonable cause for non-compliance with sec. 143(2) notice, penalty for same n... - Direct Tax Laws

Tue, 15 May 2012 15:06:14 GMT

Change of address is reasonable cause for non-compliance with sec. 143(2) notice, penalty for same not to be levied
By [2012] 21 taxmann.com 222 (DELHI - ITAT)

Unaccounted sale, and not profit on unaccounted sale, is unexplained investment under sec. 69 - Direct Tax Laws

Tue, 15 May 2012 14:55:32 GMT

Unaccounted sale, and not profit on unaccounted sale, is unexplained investment under sec. 69
By [2012] 21 taxmann.com 221 (PUNJ. & HAR.)

IT : Application of Supreme Court's judgment in Topman Exports v. CIT [2012] 205 Taxman 119/18 taxma... - Direct Tax Laws

Tue, 15 May 2012 11:40:34 GMT

IT : Application of Supreme Court's judgment in Topman Exports v. CIT [2012] 205 Taxman 119/18 taxmann.com 120
By [2012] 21 taxmann.com 150 (PUNJ. & HAR.)

Requirement to pay due taxes, as required in appeal to CIT(A), does not apply when appeal is filed t... - Direct Tax Laws

Tue, 15 May 2012 11:22:02 GMT

Requirement to pay due taxes, as required in appeal to CIT(A), does not apply when appeal is filed to ITAT
By [2012] 21 taxmann.com 218 (BANG. - ITAT)

Re-assessment and rectification both can't be kicked off on same ground - Direct Tax Laws

Mon, 14 May 2012 18:18:29 GMT

Re-assessment and rectification both can't be kicked off on same ground
By [2012] 21 taxmann.com 217 (MUM. - ITAT)

Block assessment of firm not justified, if initiated because its one partner is subject to search pr... - Direct Tax Laws

Mon, 14 May 2012 18:14:18 GMT

Block assessment of firm not justified, if initiated because its one partner is subject to search proceedings
By [2012] 21 taxmann.com 216 (COCH. - ITAT)(TM)

A payee can't be treated as an assessee-in-default for not deducting the tax at source - Direct Tax Laws

Mon, 14 May 2012 17:15:06 GMT

A payee can't be treated as an assessee-in-default for not deducting the tax at source
By [2012] 21 taxmann.com 225 (MUM. - ITAT)

Dispute between two Governments to be settled by them only and not through a court. - Direct Tax Laws

Mon, 14 May 2012 13:01:35 GMT

Dispute between two Governments to be settled by them only and not through a court.
By [2012] 21 taxmann.com 175 (UTTARAKHAND)

IT : Admissions made in his statement by deceased assessee cannot be retracted by legal representati... - Direct Tax Laws

Mon, 14 May 2012 12:50:35 GMT

IT : Admissions made in his statement by deceased assessee cannot be retracted by legal representatives
By [2012] 20 taxmann.com 515 (KAR.)

Interest and legal expenses incurred in connection with project shall form part of WIP - Direct Tax Laws

Mon, 14 May 2012 10:35:43 GMT

Interest and legal expenses incurred in connection with project shall form part of WIP
By [2012] 21 taxmann.com 174 (DELHI - ITAT)

Karnataka HC laid down twin tests to establish 'Make Available' - Direct Tax Laws

Sat, 12 May 2012 17:33:54 GMT

Karnataka HC laid down twin tests to establish 'Make Available'
By [2012] 21 taxmann.com 214 (KAR.)

Exemption u/s 11(1)(a) available only if income of the trust is applied in India for charitable purp... - Direct Tax Laws

Sat, 12 May 2012 17:28:33 GMT

Exemption u/s 11(1)(a) available only if income of the trust is applied in India for charitable purposes
By [2012] 21 taxmann.com 213 (DELHI)

IT : Mere fact that new industrial undertaking was not set up in a new premise would not disentitle ... - Direct Tax Laws

Sat, 12 May 2012 14:27:21 GMT

IT : Mere fact that new industrial undertaking was not set up in a new premise would not disentitle assessee from availing section 80HHA deduction
By [2012] 21 taxmann.com 181 (MAD.)

IT : Merely because lower rate of tax was charged by Assessing Officer on a particular category of i... - Direct Tax Laws

Sat, 12 May 2012 14:11:15 GMT

IT : Merely because lower rate of tax was charged by Assessing Officer on a particular category of income, it cannot be straightway concluded that assessee had failed to disclose fully and truly all material facts
By [2012] 21 taxmann.com 180 (DELHI - ITAT)

IT: Issues as to allowability of prior period expenses and applicable rate of depreciation are debat... - Direct Tax Laws

Sat, 12 May 2012 12:27:05 GMT

IT: Issues as to allowability of prior period expenses and applicable rate of depreciation are debatable issues which cannot come within purview of section 154
By [2012] 21 taxmann.com 179 (DELHI - ITAT)

IT: Depreciation has to be allowed while computing deduction under section 80HHC, even if not claime... - Direct Tax Laws

Sat, 12 May 2012 12:22:24 GMT

IT: Depreciation has to be allowed while computing deduction under section 80HHC, even if not claimed by assessee in return of income
By [2012] 21 taxmann.com 178 (BOM.)

IT : 'Investment by an NRI-assessee in shares of an Indian company at its face value of Rs. 100, whe... - Direct Tax Laws

Sat, 12 May 2012 12:18:48 GMT

IT : 'Investment by an NRI-assessee in shares of an Indian company at its face value of Rs. 100, when same Indian company allotted its shares to an another company at a premium of Rs. 505, cannot be linked'
By [2012] 21 taxmann.com 177 (CHENNAI - ITAT)

IT : Where assessee had not returned any income from illegal business, amount given as illegal grati... - Direct Tax Laws

Sat, 12 May 2012 12:02:18 GMT

IT : Where assessee had not returned any income from illegal business, amount given as illegal gratification was not deductible
By [2012] 21 taxmann.com 176 (PUNJ. & HAR.)

Secondment of employees to foreign AE is not HR activity, TP analysis not required - Direct Tax Laws

Sat, 12 May 2012 11:33:12 GMT

Secondment of employees to foreign AE is not HR activity, TP analysis not required
By [2012] 21 taxmann.com 173 (AHD. - ITAT)

Interest on borrowed capital allowed as deduction despite being capitalized in books of account - Direct Tax Laws

Sat, 12 May 2012 11:16:36 GMT

Interest on borrowed capital allowed as deduction despite being capitalized in books of account
By [2012] 21 taxmann.com 172 (INDORE - ITAT)

Payment made to foreign company to impart distance e-learning education is not royalty - Direct Tax Laws

Fri, 11 May 2012 18:29:33 GMT

Payment made to foreign company to impart distance e-learning education is not royalty
By [2012] 21 taxmann.com 171 (DELHI - ITAT)

SLP dismissed against judgment of Delhi High Court in CIT v. Nalwa Sons Investment Ltd. [2010] 194 T... - Direct Tax Laws

Fri, 11 May 2012 18:23:10 GMT

SLP dismissed against judgment of Delhi High Court in CIT v. Nalwa Sons Investment Ltd. [2010] 194 Taxman 387
By [2012] 21 taxmann.com 184 (SC)

IT : Where a return is processed under section 143(1)(a) and, thereafter an assessment order is pass... - Direct Tax Laws

Fri, 11 May 2012 16:39:44 GMT

IT : Where a return is processed under section 143(1)(a) and, thereafter an assessment order is passed under section 147 for first time, said assessment order would be a regular assessment for purpose of imposing interest under section 234B; and if such assessment order is further revised under section 263 and assessed income is enhanced, assessee would further be liable to interest under section 234B
By [2012] 20 taxmann.com 792 (PUNJ. & HAR.)

IT : Washing, drying and grading of cardamom purchased by assessee before export do not make cardamo... - Direct Tax Laws

Fri, 11 May 2012 16:36:36 GMT

IT : Washing, drying and grading of cardamom purchased by assessee before export do not make cardamom exported as processed cardamom within meaning of section 80HHC(3)(a)
By [2012] 20 taxmann.com 425 (KER.)

Tribunal is bound to follow its earlier order passed on Identical issue - Direct Tax Laws

Fri, 11 May 2012 16:20:42 GMT

Tribunal is bound to follow its earlier order passed on Identical issue
By [2012] 21 taxmann.com 167 (COCH. - ITAT)(TM)

Dividend Stripping : Penalty leviable for conscious non-compliance with section 94(7) - Direct Tax Laws

Fri, 11 May 2012 16:15:14 GMT

Dividend Stripping : Penalty leviable for conscious non-compliance with section 94(7)
By [2012] 21 taxmann.com 162 (PUNJ. & HAR.)

IT : Where after passing of order of pre-emptive purchase, property was not handed over to Central G... - Direct Tax Laws

Fri, 11 May 2012 14:17:08 GMT

IT : Where after passing of order of pre-emptive purchase, property was not handed over to Central Government and, in turn, Central Government decided not to tender to owners purchase price, said order would be abrogated and property be re-vested with owners
By [2012] 21 taxmann.com 94 (BOM.)

To initiate re-assessment proceedings belief of income escaping assessment must be that of AO - Direct Tax Laws

Fri, 11 May 2012 10:45:05 GMT

To initiate re-assessment proceedings belief of income escaping assessment must be that of AO
By [2012] 21 taxmann.com 161 (AHD. - ITAT)

TP : Application of Genisy's case in case of assessee who was providing IT support services and R&D ... - Direct Tax Laws

Fri, 11 May 2012 10:39:27 GMT

TP : Application of Genisy's case in case of assessee who was providing IT support services and R&D services to its AE
By [2012] 21 taxmann.com 160 (BANG. - ITAT)

IT : Expenditure incurred on neon signs and glow signs qualifies for deduction under section 37(1) - Direct Tax Laws

Thu, 10 May 2012 19:51:48 GMT

IT : Expenditure incurred on neon signs and glow signs qualifies for deduction under section 37(1)
By [2012] 21 taxmann.com 165 (DELHI)

IT: Both sections 80-IB and 80HHC are independent sections and a new unit can claim deduction on gro... - Direct Tax Laws

Thu, 10 May 2012 19:49:05 GMT

IT: Both sections 80-IB and 80HHC are independent sections and a new unit can claim deduction on gross total income under both sections
By [2012] 21 taxmann.com 164 (KAR.)

IT : In order to compute deduction under section 80HHC, firstly attribution of indirect costs to exp... - Direct Tax Laws

Thu, 10 May 2012 19:39:39 GMT

IT : In order to compute deduction under section 80HHC, firstly attribution of indirect costs to export of trading goods is to be made and then proportion of trading goods turnover to total turnover be applied to it
By [2012] 21 taxmann.com 156 (COCH. - ITAT)(TM)

If PAN is disclosed, AO can't ask to prove genuineness of borrowings if it can be checked from ITR o... - Direct Tax Laws

Thu, 10 May 2012 19:33:05 GMT

If PAN is disclosed, AO can't ask to prove genuineness of borrowings if it can be checked from ITR of lenders
By [2012] 21 taxmann.com 159 (GUJ.)

IT: Where Tribunal quashed reassessment on cryptic ground that there was lack of fresh information i... - Direct Tax Laws

Thu, 10 May 2012 16:24:51 GMT

IT: Where Tribunal quashed reassessment on cryptic ground that there was lack of fresh information in respect of date of purchase of plant and machinery so as to fix rate of depreciation, Tribunal's order was to be decided afresh
By [2012] 21 taxmann.com 141 (DELHI)

Section 54EC exemption available for investment in bonds within 6 months of date of receipt of consi... - Direct Tax Laws

Thu, 10 May 2012 16:13:49 GMT

Section 54EC exemption available for investment in bonds within 6 months of date of receipt of consideration
By [2012] 21 taxmann.com 136 (PUNE - ITAT)

If sec. 40A(2) causing hardship, it can't be applied in bona fide cases - Direct Tax Laws

Thu, 10 May 2012 16:03:14 GMT

If sec. 40A(2) causing hardship, it can't be applied in bona fide cases
By [2012] 21 taxmann.com 135 (DELHI - ITAT)

Land held for development of Hotel not liable to wealth tax for first two years - Direct Tax Laws

Thu, 10 May 2012 15:27:25 GMT

Land held for development of Hotel not liable to wealth tax for first two years
By [2012] 21 taxmann.com 168 (MUM. - ITAT)

Valuation by DVO could not be accepted if it is based merely on stamp duty value - Direct Tax Laws

Thu, 10 May 2012 10:59:08 GMT

Valuation by DVO could not be accepted if it is based merely on stamp duty value
By [2012] 21 taxmann.com 133 (KOL. - ITAT)

Transaction with sister concern not a sham unless it is collusive or for tax evasion or not at arm's... - Direct Tax Laws

Wed, 09 May 2012 19:34:42 GMT

Transaction with sister concern not a sham unless it is collusive or for tax evasion or not at arm's length
By [2012] 21 taxmann.com 146 (DELHI - ITAT)

IT : Definition of 'built-up area' which is inserted in section 80-IB(14) with effect from 1-4-2005 ... - Direct Tax Laws

Wed, 09 May 2012 19:32:55 GMT

IT : Definition of 'built-up area' which is inserted in section 80-IB(14) with effect from 1-4-2005 would have no application to construction which were put up in accordance with housing projects approved by local authority prior to that date
By [2012] 21 taxmann.com 140 (KAR.)

IT/ILT : Transfer pricing - Selection of comparables for determination of arm's length price without... - Direct Tax Laws

Wed, 09 May 2012 19:30:05 GMT

IT/ILT : Transfer pricing - Selection of comparables for determination of arm's length price without affording opportunity of being heard to assessee
By [2012] 21 taxmann.com 139 (BANG. - ITAT)

IT : An assessee, who enters into a contract with another person including Government or an undertak... - Direct Tax Laws

Wed, 09 May 2012 19:27:44 GMT

IT : An assessee, who enters into a contract with another person including Government or an undertaking or enterprise referred to in section 80-IA for executing works contract, will not be eligible for tax benefit under section 80-IA
By [2012] 21 taxmann.com 138 (HYD. - ITAT)

IT/ILT: Assessee was to be given a standard deduction of five per cent as provided under proviso to ... - Direct Tax Laws

Wed, 09 May 2012 19:22:59 GMT

IT/ILT: Assessee was to be given a standard deduction of five per cent as provided under proviso to section 92C(2) while computing ALP
By [2012] 21 taxmann.com 137 (BANG. - ITAT)

Borrowed funds extended to related company, S.A. Builder's case relied upon to confirm deduction of ... - Direct Tax Laws

Wed, 09 May 2012 17:36:38 GMT

Borrowed funds extended to related company, S.A. Builder's case relied upon to confirm deduction of interest
By [2012] 21 taxmann.com 118 (BOM.)

CIT can't replace his opinion with that of AO's to exercise his jurisdiction under sec. 263 - Direct Tax Laws

Wed, 09 May 2012 17:25:37 GMT

CIT can't replace his opinion with that of AO's to exercise his jurisdiction under sec. 263
By [2012] 21 taxmann.com 92 (CHENNAI - ITAT)

TP : Extended limitation period available to AO once reference is made to TPO, nonetheless no adjust... - Direct Tax Laws

Wed, 09 May 2012 16:54:14 GMT

TP : Extended limitation period available to AO once reference is made to TPO, nonetheless no adjustment is made in ALP
By [2012] 21 taxmann.com 145 (CHENNAI - ITAT)

Exemption loss to a trust should be limited to undue benefits extended to persons specified in sec. ... - Direct Tax Laws

Wed, 09 May 2012 15:41:05 GMT

Exemption loss to a trust should be limited to undue benefits extended to persons specified in sec. 13(3) : Delhi ITAT
By [2012] 21 taxmann.com 144 (DELHI - ITAT)

Penalty u/s 271D applicable only if cash loan or deposit taken or accepted is in excess of Rs. 20,00... - Direct Tax Laws

Wed, 09 May 2012 12:44:25 GMT

Penalty u/s 271D applicable only if cash loan or deposit taken or accepted is in excess of Rs. 20,000
By [2012] 21 taxmann.com 132 (MUM. - ITAT)

TDS credit can't be denied to assessee even if relevant sum is not chargeable to tax - Direct Tax Laws

Wed, 09 May 2012 12:39:24 GMT

TDS credit can't be denied to assessee even if relevant sum is not chargeable to tax
By [2012] 21 taxmann.com 131 (MUM. - ITAT)

IT : When at time of award of compensation section 194LA was not in statute book, but it was, when c... - Direct Tax Laws

Wed, 09 May 2012 11:20:51 GMT

IT : When at time of award of compensation section 194LA was not in statute book, but it was, when compensation was paid, tax had to be deducted while making payment
By [2012] 21 taxmann.com 124 (BOM.)

IT : Where business expenses claimed by assessee were allowed in earlier years and all materials wer... - Direct Tax Laws

Wed, 09 May 2012 11:16:11 GMT

IT : Where business expenses claimed by assessee were allowed in earlier years and all materials were produced and taken into consideration at time of original assessment, in absence of any contrary material reopening would be unjustified
By [2012] 21 taxmann.com 123 (MP)

IT : Only requirement of section 249(4) is payment of tax due on returned income and there is no tim... - Direct Tax Laws

Wed, 09 May 2012 10:59:46 GMT

IT : Only requirement of section 249(4) is payment of tax due on returned income and there is no time limit prescribed for payment of such taxes
By [2012] 21 taxmann.com 119 (AHD. - ITAT)

Overseas commission agent, responsible to recover payment from customer, cannot be held as rendering... - Direct Tax Laws

Tue, 08 May 2012 20:30:39 GMT

Overseas commission agent, responsible to recover payment from customer, cannot be held as rendering ‘managerial services’
By [2012] 21 taxmann.com 130 (MUM. - ITAT)

Fee for subscription to 'Social media monitoring services' is taxable as Royalty - Direct Tax Laws

Tue, 08 May 2012 20:25:09 GMT

Fee for subscription to 'Social media monitoring services' is taxable as Royalty
By [2012] 21 taxmann.com 129 (AAR)

Vodafone effect: AAR holds that ‘Dissecting approach’ laid down by SC in Ishikawajima’s case no long... - Direct Tax Laws

Tue, 08 May 2012 20:22:35 GMT

Vodafone effect: AAR holds that ‘Dissecting approach’ laid down by SC in Ishikawajima’s case no longer a valid approach
By [2012] 21 taxmann.com 128 (AAR)

Penal interest paid to BSE/NSE for late deposit of margin money deductible - Direct Tax Laws

Tue, 08 May 2012 14:26:17 GMT

Penal interest paid to BSE/NSE for late deposit of margin money deductible
By [2012] 20 taxmann.com 654 (DELHI)

IT : A co-operative sugar mill engaged in manufacture and marketing of sugar products from sugarcane... - Direct Tax Laws

Tue, 08 May 2012 14:16:33 GMT

IT : A co-operative sugar mill engaged in manufacture and marketing of sugar products from sugarcane supplied by its members would be eligible for deduction under section 80(p)(2)(a)(iii)
By [2012] 21 taxmann.com 111 (PUNJ. & HAR.)

No capital gain on transfer of shares under a family arrangement - Direct Tax Laws

Tue, 08 May 2012 14:13:07 GMT

No capital gain on transfer of shares under a family arrangement
By [2012] 21 taxmann.com 101 (KAR.)

ITAT interprets the expression 'Top Level Managerial Person' under Article 17(2) of DTAA with Poland... - Direct Tax Laws

Tue, 08 May 2012 13:01:26 GMT

ITAT interprets the expression 'Top Level Managerial Person' under Article 17(2) of DTAA with Poland
By [2012] 21 taxmann.com 115 (AHD. - ITAT)

IT: Amount received by assessee on maturity of certain policies by cheque could not be treated as un... - Direct Tax Laws

Tue, 08 May 2012 11:31:43 GMT

IT: Amount received by assessee on maturity of certain policies by cheque could not be treated as unexplained moneys under section 69A merely because assessee could not furnish necessary information before Assessing Officer due to some unavoidable circumstances
By [2012] 21 taxmann.com 107 (PUNJ. & HAR.)

Income brought to tax due to retrospective amendment, deductor has no liability but deductee liable ... - Direct Tax Laws

Tue, 08 May 2012 11:22:29 GMT

Income brought to tax due to retrospective amendment, deductor has no liability but deductee liable to pay tax
By [2012] 21 taxmann.com 100 (BANG. - ITAT)

Diminution in value of intangible asset not essential for claiming depreciation - Direct Tax Laws

Tue, 08 May 2012 11:13:39 GMT

Diminution in value of intangible asset not essential for claiming depreciation
By [2012] 21 taxmann.com 99 (MUM. - ITAT)

Land acquired from DDA under non-transferable perpetual lease is capital asset and not stock-in-trad... - Direct Tax Laws

Mon, 07 May 2012 17:48:39 GMT

Land acquired from DDA under non-transferable perpetual lease is capital asset and not stock-in-trade
By [2012] 21 taxmann.com 114 (DELHI - ITAT)

Delhi HC upholds reopening of assessment in UN Oil for Food Programme scam - Direct Tax Laws

Mon, 07 May 2012 17:45:28 GMT

Delhi HC upholds reopening of assessment in UN Oil for Food Programme scam
By [2012] 21 taxmann.com 102 (DELHI)

IT : Failure of assessee, claiming exemption under section 11, to disclose misappropriation of funds... - Direct Tax Laws

Mon, 07 May 2012 17:42:22 GMT

IT : Failure of assessee, claiming exemption under section 11, to disclose misappropriation of funds by its Secretary at time of assessment was sufficient reason to initiate reassessment proceedings by taking recourse to proviso to section 147
By [2012] 21 taxmann.com 103 (BOM.)

Preserve envelope bearing postal date stamp in which assessment orders are received - Direct Tax Laws

Mon, 07 May 2012 16:16:26 GMT

Preserve envelope bearing postal date stamp in which assessment orders are received
By [2012] 21 taxmann.com 113 (CHENNAI - ITAT)

Advance salary to the shareholder-director is deemed dividend, however, only refundable part is taxa... - Direct Tax Laws

Mon, 07 May 2012 15:48:48 GMT

Advance salary to the shareholder-director is deemed dividend, however, only refundable part is taxable
By [2012] 21 taxmann.com 98 (CHENNAI - ITAT)

SC: Earlier decision of SC in SA Builders Ltd case needs reconsideration - Direct Tax Laws

Mon, 07 May 2012 15:32:17 GMT

SC: Earlier decision of SC in SA Builders Ltd case needs reconsideration
By [2012] 21 taxmann.com 97 (SC)

ST : Even if services are rendered prior to 3-3-2009 but recipient has paid service tax on or after ... - Service Tax/GST

Wed, 16 May 2012 11:11:48 GMT

ST : Even if services are rendered prior to 3-3-2009 but recipient has paid service tax on or after 3-3-2009, he can avail service tax refund as provided under Notification No. 9/2009-ST, dated 3-3-2009
By [2012] 21 taxmann.com 245 (MUM. - CESTAT)

ST : Where Tribunal after taking into consideration benefit of abatement of taxable value available ... - Service Tax/GST

Wed, 16 May 2012 11:10:16 GMT

ST : Where Tribunal after taking into consideration benefit of abatement of taxable value available to assessee, partly granted waiver of pre-deposit requirement, said order could not be interfered with
By [2012] 21 taxmann.com 244 (AP)

ST : Where pay loaders were let out by assessee to discharge its main obligation of loading of coal ... - Service Tax/GST

Tue, 15 May 2012 18:40:41 GMT

ST : Where pay loaders were let out by assessee to discharge its main obligation of loading of coal within mining area, no service tax would be demanded from assessee under head 'Cargo handling service'
By [2012] 21 taxmann.com 243 (NEW DELHI - CESTAT)

SLP dismissed without reasoning, 'Doctrine of Merger' not applied to HC ruling and can be reviewed i... - Service Tax/GST

Tue, 15 May 2012 11:33:51 GMT

SLP dismissed without reasoning, 'Doctrine of Merger' not applied to HC ruling and can be reviewed independently
By [2012] 21 taxmann.com 220 (SC)

Leasing of self-constructed telecom towers are liable to VAT nonetheless the control thereof is not ... - Service Tax/GST

Tue, 15 May 2012 11:28:53 GMT

Leasing of self-constructed telecom towers are liable to VAT nonetheless the control thereof is not transferred
By [2012] 21 taxmann.com 219 (KAR.)

ST : Modvat Credit would not be denied for minor procedural lapses where assessee had documents show... - Service Tax/GST

Mon, 14 May 2012 18:21:37 GMT

ST : Modvat Credit would not be denied for minor procedural lapses where assessee had documents showing payment dues, description on goods, assessable value, name and address of factory or warehouse etc.
By [2012] 21 taxmann.com 200 (ALL.)

ST : Inputs lying in stock on date on which finished good is being made exempted by issuance of noti... - Service Tax/GST

Mon, 14 May 2012 18:20:18 GMT

ST : Inputs lying in stock on date on which finished good is being made exempted by issuance of notification, is eligible for Cenvat credit
By [2012] 21 taxmann.com 170 (HP)

Visit to tourist place is not extempore but pre-planned, charges for same subject to ST under 'Tour ... - Service Tax/GST

Fri, 11 May 2012 13:02:19 GMT

Visit to tourist place is not extempore but pre-planned, charges for same subject to ST under 'Tour Operator's Service'
By [2012] 21 taxmann.com 169 (SC)

Though cenvat credit rules doesn't mandate registration, yet registration is necessary to get cenvat... - Service Tax/GST

Thu, 10 May 2012 11:01:55 GMT

Though cenvat credit rules doesn't mandate registration, yet registration is necessary to get cenvat credit in view of Finance Act
By [2012] 21 taxmann.com 134 (NEW DELHI - CESTAT)

Use of trademark of vehicle manufacturer by oil companies is covered under ‘Intellectual Property Se... - Service Tax/GST

Wed, 09 May 2012 12:51:16 GMT

Use of trademark of vehicle manufacturer by oil companies is covered under ‘Intellectual Property Service’
By [2012] 21 taxmann.com 117 (NEW DELHI - CESTAT)

Supply and installation of meters for natural gas connections are subject to ST under head ‘Supply o... - Service Tax/GST

Wed, 09 May 2012 12:49:11 GMT

Supply and installation of meters for natural gas connections are subject to ST under head ‘Supply of tangible goods for use’
By [2012] 21 taxmann.com 116 (AHD. - CESTAT)

ST : A manufacturer can utilize Cenvat credit for purpose of payment of service tax on GTA service r... - Service Tax/GST

Tue, 08 May 2012 11:25:44 GMT

ST : A manufacturer can utilize Cenvat credit for purpose of payment of service tax on GTA service received
By [2012] 21 taxmann.com 106 (PUNJ. & HAR.)

ST : Transport service used for outward transportation of finished goods from place of removal up to... - Service Tax/GST

Mon, 07 May 2012 17:45:49 GMT

ST : Transport service used for outward transportation of finished goods from place of removal up to premises of purchaser is eligible for cenvat credit
By [2012] 21 taxmann.com 104 (GUJ.)