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Taxation Judiciary

Subsequent sale while goods in transit

 09 October 2008

Goods appropriated to contract before commencement of movement not an exempt subsequent sale. Dealer applying to department in Karnataka for C Forms. Karnataka Sales appropriate state to levy and recover CST..

Posted in Taxation |    hits

Waiver of Interest

 07 October 2008

For the said purpose, another well-known principle, namely, a person cannot take advantage of his own wrong, may also have to be borne in mind...

Posted in Taxation |    hits

Each co-venturer liable to be assessed for his own share.

 26 September 2008

Income Tax Act, 1961 — section 293 A — vide Notification No. 9997 dated 8.3.1996 under Section 293A of the Income Tax Act, 1961, each co-venturer was liable to be assessed for his own share of income. They were not to be treated as an AOP — whether t..

Posted in Taxation |    hits

Resale Tax

 19 September 2008

Maint contractor liable for resale tax under section 6-B of the KST Act, 1957..

Posted in Taxation |    hits

Works Contract

 13 September 2008

Judgement in the case of K Raheja Development Corporation has been referred for larger bench..

Posted in Taxation |    hits

Works Contract Tax Under VAT

 01 September 2008

Works Contract..

Posted in Taxation |    hits

Service Provder

 01 September 2008

Builder is a service provide..

Posted in Taxation |    hits

M/s. Rescuwear Corporation

 30 July 2008

Settlement Commission Decision..

Posted in Taxation |    hits

.K. Gangadharan & Anr. Vs. CIT

 30 July 2008

principle of res judicata ..

Posted in Taxation |    hits

Commissioner of Income-tax

 27 July 2008

..

Posted in Taxation |    hits

Sale when taxable

 10 July 2008

Whendoes sale become taxable..

Posted in Taxation |    hits

Bharat Sanchar Nigam Ltd. and Anr. vs Union of India and Ors

 26 June 2008

the nature of the transaction by which mobile phone connections are enjoyed. Is it a sale or is it a service or is it both? If it is a sale then the States are legislatively competent to levy sales tax on the transaction under Entry 54 List..

Posted in Taxation |    hits

Section 68 of Income Tax Act, 1961

 05 June 2008

There are catena of judgements both for and against the department on the subject, whether share applicatio money received for allotment of shares can be treated as undisclosed income. The Apex Court has settled the matter by this judgement...

Posted in Taxation |    hits

Credit to P & L Account-Whether income?

 01 June 2008

..

Posted in Taxation |    hits

Customs Act-Price reduction to Evade Duty Payable

 14 March 2008

Adoption of two different values for the same goods for the purpose of charging duty of customs under Section 12 of the Act and Section 3 of the Customs Tariff Act, 1975 is not only unprecedented but also patently illegal..

Posted in Taxation |    hits

Business expenditure- Commitment charges and finance charges

 13 March 2008

The assessee-company had borrowed foreign currency loan from IDBI which in turn was refinanced by the foreign company. It paid commitment charges and finance charges to the said foreign company. The questions that arose for consideration were as to (..

Posted in Taxation |    hits

Sec. 32 of I.T. Act,1961 not applicable to Professionals

 07 March 2008

..

Posted in Taxation |    hits

Central Excise Act- Related person concept

 24 February 2008

Whether the respondent was a fagade or dummy of BBL and/or whether the respondent and BBL are related persons within the meaning of Section 4 (a) and 4 (3) (b) of the Act..

Posted in Taxation |    hits

Classification under Excise Act

 13 February 2008

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Posted in Taxation |    hits









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