Held Since in the present case, 100% services are exported therefore total turnover and exports turnover will come to the same amount and accordingly entire Cenvat credit availed by the appellant irrespective of any period shall become refundable, CESTAT, MUMBAI BENCH Q Logic India (P.) Ltd. v. Commissioner of Service Tax, Pune RAMESH NAIR, JUDICIAL… Read More »
HIGH COURT OF GUJARAT Ratnamani Metals & Tubes Ltd. v. Union of India AKIL KURESHI AND A.Y. KOGJE, JJ. SPECIAL CIVIL APPLICATION NOS. 8025 OF 2015 AND 2753 OF 2016 MAY 6, 2016 Paresh M Dave, Paritosh Gupta, J.C. Patel and Dhaval Shah, Advs. for the Petitioner. Devang Vyas and Y. N. Ravani, Adv. for… Read More »
Case Laws on Deemed dividend -Section 2(22)(e) of Income Tax Act Variuos Case Laws on Deemed dividend -Section 2(22)(e) of Income Tax Act are summaried as follow : S. 2(22)(e) : Deemed dividend – SLP dismissed against the decision of the Delhi High Court in the case of CIT v. Subrata Roy(2015) 375 ITR 207 (Delhi)(HC)… Read More »
Judgements on Transfer Pricing, International Tax and Domestic Tax Transfer Pricing – Page 2 International Tax – Page 42 Domestic Tax – Page 57 International transactions Cases 1 to 11 Permanent Establishment Cases 243 to 256 Income – Cases 321 to 330 Most Appropriate Method Royalty / Fees for technical services – Cases 257 to… Read More »
[2015] 372 ITR 605 (SC) SUPREME COURT OF INDIA Taparia Tools Ltd. v. Joint Commissioner of Income-tax, Nasik A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ. CIVIL APPEAL NOS. 6366 – 6368 OF 2003 AND 6946 – 6948 OF 2004 MARCH 23, 2015 K. Radhakrishnan, Sr. Adv., Sanjay M. Shah, Rustom B. Hathikhanawala, Ms. Niranjana Singh,… Read More »
[1966] 60 ITR 52 (SC) SUPREME COURT OF INDIA India Cements Ltd. v. Commissioner of Income-tax K. SUBBA RAO, J.C. SHAH AND S.M. SIKRI, JJ. CIVIL APPEAL NO. 1106 OF 1964 DECEMBER 8, 1965 A.V. Viswanatha Sastri, R. Venkataraman and R. Gopalakrishnan for the Appellant. S.T. Desai, Gopal Singh, B.R.G.K. Achar and R.N. Sachthey for… Read More »
Held The questions that have been raised by the appellant being absolutely pure questions of law, the High Court should have decided these matters. SUPREME COURT OF INDIA Aircel Ltd. v. Commercial Tax Officer DIPAK MISRA AND SHIVA KIRTI SINGH, JJ. WRIT PETITION (CIVIL) NOS. 1055 & 1057 OF 2013 & OTHERS APRIL 22, 2016… Read More »
SUPREME COURT OF INDIA Jatin C. Jhaveri v. Union of India T.S. THAKUR, CJI. AND UDAY UMESH LALIT, J. CIVIL APPEAL NOS. 11127 TO 11131 OF 2011 MAY 13, 2016 Ramesh P. Bhatt, K. Radha Krishnan, Sr. Advs., Bhargava V. Desai, B. Krishna Prasad, S. Ratin Rai, S.W.A. Quadriand B.K. Prasad, Advs. for the Appearing… Read More »
SUPREME COURT OF INDIA Commissioner of Trade Tax, U.P. v. Chetna Chemicals (P.) Ltd. A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ. CIVIL APPEAL NO. 5103 OF 2007 APRIL 1, 2016 D.K. Goswami, Adv., Ravi Prakash, Adv. and Ashutosh Sharma, Adv. for the Appellant. Kavin Gulati, Sr. Adv., Avi Tandon, Adv., Rohit Sthalekar, Adv. and T.… Read More »
Held A careful look at the Notification No.108/95-C.E. dated 28.8.1995 shows that the object of the Notification was to exempt all goods falling under the first Schedule to the Central Excise Tariff Act, 1985, when they are supplied to the United Nations or an International Organization for their official use or supplied to the projects… Read More »