In view of Section 66A, offshore services cannot be subjected to service tax prior to April 18, 2006, the high court said, adding that before enactment of Section 66A, there was no authority vested by law in the revenue to levy service tax on a perso..
1. Whether the reporters of local papers may be allowed to see the judgment? Yes 2. To be referred to reporter or not? Yes 3. Whether the judgment should be reported in the Digest? Yes ..
Law using Logo has clearly been defined in the present citation wherein ITC filed a petition seeking injunction against respondent to use a specific logo...
The assessee is a State Govt. undertaking. Its appeal was dismissed by the Tribunal on the ground that the approval of the Committee on Disputes (“COD”) had not been obtained. In a writ petition filed by the assessee, the Additional Solicitor Gen..
The assessee was engaged in two different activities of sale and purchase of shares. The first set of transactions involved investment in shares in which the assessee took delivery of the shares. The second set of transactions involved dealing in sha..
A foreign National Subba got elected from Assam for Indian Parliament and remained availing all facilities of a MP on congress ticket for many years. This is a clear cheating with Constitution of India. Can we allow foreign Nationals to come and rule..
In the above case,a petition under Sections 397 and 398 of the Companies Act was filed before the Company Law Board Company Law Board issued several directions on 29/10/1999.Against which an appeal was filed before the learned Company Judge under Sec..
in the present case, there has been clear instructions in the challans filed by the petitioner specifying the heads of payment under the ‘tax due’ and the ‘interest due’, no such plea as the petitioner contends, on the facts of the present case, is a..
he Assessing Officer was not satisfied with the explanation given by the assessee. He observed that royalty payment mentioned above is payable to M/s.Columbia Tristar Films of India (CTFI). The relevance of the copy of agreement furnished was not exp..
Roads, flyovers bridges etc., constructed and owned by an infrastructure company and utilised in its business of providing infrastructure is the tool of its trade and an essential adjunct to its business and not merely a setting in which the business..
The assessee, a State Electricity Board, sold energy saving devices on which 100% depreciation was permitted and took the same assets on lease and claimed a deduction for the lease rent. The claim was disallowed by the AO & CIT (A) on the ground that..
respondent's father filed suit for partition of the joint properties which was decreed — High Court set aside the decree passed by the trial Court and remanded the matter back for fresh decision..
How much tax is paid by the foreign AE is not relevant in the determination of correct tax liability in the hands of the Indian enterprise; what is material is that the rightful tax payable in India should not suffer due to the adjustment of price fo..
When the AO has reopened the same very issue which is under revision and has examined all the details and after verifying and being satisfied, has taken a plausible view, how can his order be treated as erroneous simply because in his order, he has n..
Thus, when a person/victim suffered without any negligence on his part but as a result of combined effect of negligence of two other persons, it is not the case of "contributory", but what has been said by famous jurist Pollock as injury or death..
Keeping large number of dogs, without obtaining license for commercial purposes and also caused noise pollution and hazardous atmosphere in the residential area..
Railways often claim protection under Railways Claims Tribunal Act when a complaint is filed by consumers before consumer courts claiming compensation. Read following judgement of the consumer forum and express your views...
it is clear that the seller has been given a right to make an application for rescission of the contract after the decree has been passed against him, if the purchaser fails to pay the purchase money as directed by the Court within the prescribed p..
The order directing the respondent to deposit the amount could be made only by the trial Court and not by the executing Court. The executing Court had no jurisdiction to direct the respondent to deposit the money. ..
i) The though may be applicable both in foreign forums and domestic forums in different countries has no place in India regarding another domestic forum in view of the specific bar created by Section 41(b) of the said Act as interpreted in Cotton Co..
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