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Section 293 bar to entertain any civil suit against IT department on dues which are subject matter of income tax proceedings. (Delhi High Court) [Vishwanath Khanna vs. CCIT]
No arms lenght price adjustment where buyer outsourced purchase only for administrative convenience and seller is only charging fixed manufacturing charges. (Delhi High Court) [Johnson Matthey India Private Limited vs. DCIT]
No TDS liability on supplement rental paid as it is not connected to operation of leased aircraft, not covered in exclusion of section 10(15A). (Delhi High Court) held In the case of [Jet Lite (India) Ltd. vs. CIT]
No service tax on amount of lease rent equalization shown in balance sheet. [Reliance Infratel Limited vs. CCE (CESTAT Mumbai)].
Cenvat credit can be availed by manufacturer on strength of invoices issued by supplier of inputs showing manufacturer’s name as consignee and name of dealer as buyer.[ The Hon’ble CESTAT].
Online service providers like 'Flipkart' facilitating sale and purchase of goods through online portals cannot be considered as dealer of goods not liable for VAT. (Flipkart Internet Private Limited)
Composition scheme benefit cannot be denied on post sale construction by dealers who are engaged in both construction and sale. (High Court of Andhra Pradesh)
Customs department need not go deep into matter and by hair splitting and semantic niceties deny benefit of exemption notification. (Supreme Court of India)
No arms lenght price adjustment where buyer outsourced purchase only for administrative convenience and seller is only charging fixed manufacturing charges. (Delhi High Court) [Johnson Matthey India Private Limited vs. DCIT]
No TDS liability on supplement rental paid as it is not connected to operation of leased aircraft, not covered in exclusion of section 10(15A). (Delhi High Court) held In the case of [Jet Lite (India) Ltd. vs. CIT]
No service tax on amount of lease rent equalization shown in balance sheet. [Reliance Infratel Limited vs. CCE (CESTAT Mumbai)].
Cenvat credit can be availed by manufacturer on strength of invoices issued by supplier of inputs showing manufacturer’s name as consignee and name of dealer as buyer.[ The Hon’ble CESTAT].
Online service providers like 'Flipkart' facilitating sale and purchase of goods through online portals cannot be considered as dealer of goods not liable for VAT. (Flipkart Internet Private Limited)
Composition scheme benefit cannot be denied on post sale construction by dealers who are engaged in both construction and sale. (High Court of Andhra Pradesh)
Customs department need not go deep into matter and by hair splitting and semantic niceties deny benefit of exemption notification. (Supreme Court of India)
