Month: August 2017

CESTAT-Mumbai : Where assessee-trust received certain amount as supervision charges and claimed that it was for administration of trust and to make remunerations of staff members, since no specific activity had been identified by revenue for which supervision charges had been received, said charges could not be brought to tax under category of ‘Business auxiliary service’

CESTAT, Mumbai Bench Shri Dnyaneshwar Trust Vs. Commissioner of Central Excise, Aurangabad Period 2006-07 to 2009-10 Section 65(19) Ramesh Nair, Judicial Member And Raju, Technical Member Order No. A/89357/2017/STB Appeal No. ST/87878/2013 August  31, 2017 ORDER Raju, Technical Member – The appellant, M/s. Shri Dnyaneshwar Trust are public charitable trust. They are in appeal against confirmation of …

Kerala H.C : Whether on the facts and circumstances of the case the Appellate Tribunal was justified in treating the land as capital asset under Section 2(14) of the Income Tax Act, 1961?

High Court Of Kerala Synthite Industries Ltd. vs. CIT Section 45 Asst. Year 2007-08, 2008-09, 2009-10 & 2010-11 Antony Dominic & Shircy V., JJ. ITA No. 154 of 2015 31st August, 2017 Counsel Appeared: O.K.Narayanan & P. Rejinark for the Appellant. : P.K.R.Menon, Sr. Counsel, GOI(TAXES) & Jose Joseph, SC, for income tax for the Respondent. …

Allahabad H.C : Interest income, earned on FDRs made out of the unutilised fund borrowed for the setting up of the business should be reduced from the cost of the project instead of taxing it as an income from other sources”

High Court Of Allahabad Pr. CIT & Anr. vs. Sangam Power Generation Company Limited & Anr. Section 260(A), 143(2), 142(1) Asst. Year 2011-12 & 2012-13 Sudhir Agarwal & Ravindra Nath Mishra, JJ. Income Tax Appeal No. 87 of 2016, 88 of 2016 31st August, 2017 Counsel Appeared: Manish Misra for the Appellant.: Namit Sharma for the …

Delhi H.C : television news software produced and exported, is customised electronic data eligible for deduction under Section 80 HHE of the Income Tax Act, 1961?

High Court Of Delhi CIT Vs. New Delhi Television Ltd. Assessment Year : 1999-2000 Section : 80HHE Muralidhar And Prathiba M. Singh, Jj. IT Appeal No. 40 Of 2005 August  31, 2017 JUDGMENT Dr. S. Muralidhar, J. – This appeal, under Section 260A of the Income Tax Act, 1961 (‘Act’), is directed against the impugned order dated …

CESTAT-Mumbai : Whether the demand of Service tax raised in the Show Cause is sustainable under the category of ‘Management Consultancy Services’

CESTAT, Mumbai Bench Commissioner of Service Tax, Mumbai-II v. UPS Worldwide Logistics India (P.) Ltd. Section 65(65) Ramesh Nair, Judicial Member And Raju, Technical Member Order No. A/89364/17/STB  Appeal No. ST/86759/13/ST/CO/91158/2013 August 30, 2017 ORDER Ramesh Nair, Judicial Member – The fact of the case is that the respondent is rendering service of transportation and distribution, …

CESTAT-Allahabad: Where assessee, during year 2006, received from foreign company ‘business auxiliary service’ in nature of procuring orders for export of ‘information technology software service’, it was not liable to pay service tax on services received from foreign company

CESTAT, Allahabad Bench Commissioner of Customs, Central Excise & Service Tax, Noida Vs. Steria India Ltd. Section 65(19),65(53a) Period January, 2006 to December, 2006 Anil Choudhary, Judicial Member And Anil G. Shakkarwar, Technical Member Final Order Nos. A/70827-70828/2017 Appeal Nos. ST/70157/2015 ST/70032/2016 CU August  30, 2017 ORDER Anil Choudhary, Judicial Member – The issue in these …

Kerala H.C : Mechanism for adjudication following detention of goods including for provisional release thereof pending adjudication having been provided in section 129 of CGST and SGST Ordinance, provisional release of goods so detained without following said mechanism could not have been ordered

High Court Of Kerala Commercial Tax Officer vs. Madhu M.B. Section 129, 67 Antony Dominic And Dama Seshadri Naidu, JJ. W.A. No. 1802 Of 2017 WP (C) No. 28154 Of 2017 August 30, 2017 JUDGMENT Antony Dominic, J. – This appeal is filed by the respondents in W.P.(C) No.28154 of 2017. 2. We heard the learned …

Rajasthan H.C : the assessee was not liable to be assessed on account of “deemed divident” within the meaning of Section 2(22)(e) as the assessee had entered into trade transactions to circumvent the provisions of Section 2(22)(e)

High Court Of Rajasthan CIT vs. Deepak Vegpro (P) Ltd. Section 2(22)(e), 14A K.S. Jhaveri & Inderjeet Singh, JJ. D.B. Income Tax Appeal No. 136/2012 3rd August, 2017 Counsel Appeared: Anil Mehta with Sameer Sharma for the Appellant(s).: Sanjay Jhanwar with Archana for the Respondent JUDGMENT By way of this appeal, the appellant has assailed the …

Delhi H.C : Where assessee, engaged in production and export of beads and crystals, had two units in India out of which one was EOU, even though gross total income of assessee was in negative, yet exemption under sec. 10B could be granted separately for its eligible unit

High Court Of Delhi Swarovski India (P) Ltd. vs. DCIT, Circle 7(1), New Delhi Section 10B, 147 Assessment year 2007-08 Muralidhar And Prathiba M. Singh, JJ. W.P..(C) No. 5807 Of 2014 August  30, 2017 JUDGMENT Prathiba M. Singh, J. – The Petitioner seeks quashing of a notice dated 25th March, 2014 issued under Section 148 of the …
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