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Making of fresh claim during assessment proceedings allowed [Goetze (India) Ltd. Vs. CIT (2006) 284 ITR 323 (SC)].
Proposal to not to retain Income Tax Refund for Completion of Scrutiny Proceeding.
Cenvat Credit is allowable of Service Tax paid on the insurance premium to the Insurance Company for Group Insurance and medi-claim policies taken for existing employees as well as for the retired employees [Reliance Industries Ltd. vs. Commissioner, CEST (LTU), Mumbai].
Free warranty services provided by vehicle-dealers to vehicle-buyers out of their dealer's margin/handling charges is not liable to Service Tax [Chowgule Industries (P.) Ltd. vs. Commissioner of Central Excise, Pune III].
In the situation of outstanding liability of rent, company cannot proceed to wind up [Raju Jhurani Appellant vs. M/s. Germinda Pvt. Ltd. Respondent- SC].
Proposal to not to retain Income Tax Refund for Completion of Scrutiny Proceeding.
Cenvat Credit is allowable of Service Tax paid on the insurance premium to the Insurance Company for Group Insurance and medi-claim policies taken for existing employees as well as for the retired employees [Reliance Industries Ltd. vs. Commissioner, CEST (LTU), Mumbai].
Free warranty services provided by vehicle-dealers to vehicle-buyers out of their dealer's margin/handling charges is not liable to Service Tax [Chowgule Industries (P.) Ltd. vs. Commissioner of Central Excise, Pune III].
In the situation of outstanding liability of rent, company cannot proceed to wind up [Raju Jhurani Appellant vs. M/s. Germinda Pvt. Ltd. Respondent- SC].