Category Archives: Judgements

Advocate on his own can not ask Salary details of Husband of client under RTI

By | October 26, 2018

Summary :  Information seeker is a person who is totally stranger in blood or marital relationship to the person whose information he wants to lay his hands on. It would have been a different matter, had the information been sought by the wife of the petitioner in order to support her contention in a litigation,… Read More »

Tax arrears of deceased Assessee can’t be recovered from Spouse Personal Properties of

By | September 17, 2018

Case Name : Meena Krishna Agarwal Vs Assistant Commissioner (Gujarat High Court) Appeal Number : Special Civil Application No. 3969 of 2014 Date of Judgement/Order : 15/01/2018 Decision summary :- “If the petitioner is correct in contending that all the four immovable properties were purchased by her from her own source of income, the department cannot… Read More »

Exemption notification to be interpreted strictly : Supreme Court

By | August 21, 2018

Exemption notification to be interpreted strictly The Constitutional Bench (five-judge bench) of the Supreme Court held that: (1) exemption from tax guidance is to be interpreted strictly and the burden to prove its applicability is on the taxpayer; (2) any ambiguity in the exemption guidance must be interpreted in favour of the tax department; and… Read More »

No service tax on amount received as reimbursable expenses from clients : CESTAT

By | June 18, 2018

CESTAT, NEW DELHI BENCH Text Hundred India (P.) Ltd v. Commissioner of Service Tax, Delhi S. K. MOHANTY, JUDICIAL MEMBER AND V. PADMANABHAN, TECHNICAL MEMBER FINAL ORDER NO. 51706 OF 2018 STA NO. 1477 OF 2011 APRIL  25, 2018 Bharat Bhushan, Adv. for the Appellant. Sanjay Jain, AR (DR) for the Respondent. ORDER S.K. Mohanty, Judicial Member – This appeal… Read More »

Supply of tiles is job work if raw materials were supplied by contractee: HC

By | June 2, 2018

HIGH COURT OF UTTARAKHAND Commissioner, commercial Tax, Uttarakhand v. Jai Durge K.M. JOSEPH, CJ. AND SHARAD KUMAR SHARMA, JJ. COMMERCIAL TAX REVISION NO. 24 OF 2010 APRIL  10, 2018 Mohit Maulekhi, Brief Holder for the Appellant. S.K. Posti, Adv. for the Respondent. ORDER K. M. Joseph, C.J. – The revisionist called in question the order dated 01-06-2009 passed by the… Read More »

Downloading image from website for price is OIDAR Service : Pay Tax : HC

By | November 8, 2017

Assessee Contention  Appellant has got copyright over the photographs which are visible on its website and hence, the appellant charges the amount for copyright. The submission was that as the amount charged is for copyright, it will not be a service rendered falling under the category “Online Information and Database Access or Retrieval”. Held :… Read More »

Government authorisations (or approvals) are not eligible for depreciation

By | June 7, 2017

Government authorisations (or approvals) are not eligible for depreciation The Delhi Bench of the Income-tax Appellate Tribunal held that government authorisations or approvals are not licenses or rights having a business or commercial nature that, in turn, could be transferred to the taxpayer. Therefore, depreciation is not allowed on the value assigned such government authorisations. The tribunal also… Read More »

Search and Seizure of undisclosed income deposited into account of Third party

By | May 30, 2017

Held A person could be in possession of undisclosed income not only in his or her own account but in someone else’s account. In the context of the present petitions, therefore, when pursuant to the search warrant, the Department proceeded to search and seize not only valuable things etc. found in the premises of Mr.… Read More »

Expense reimbursements not taxable as transfer pricing study showed no profit element

By | May 26, 2017

The Mumbai Bench of the Income-tax Appellate Tribunal held that amounts received by the taxpayer as reimbursements of training-related travel expenses, group health insurance, and other incidental expenses under a technical service agreement were not taxable as fees for technical services. Relying in part on the transfer pricing study and transfer pricing order, the tribunal… Read More »