2016-TIOL-INSTANT-ALL-266, Wednesday, Jan 13, 2016

CIT Vs HEWLETT PACKARD GLOBAL SOFT LTD : KARNATAKA HIGH COURT (Dated: January 06, 2016)

Whether export turnover does not include freight, telecommunication charges or insurance attributable to the delivery of computer software outside India or expenses, incurred in foreign exchange in providing the technical services outside India and cannot be confused with services rendered for development of computer software - YES: HC

Whether there is a distinction between technical services rendered in connection with export of computer software and export of technical services for the purpose of development or production of computer software outside India - YES: HC

2016-TIOL-85-HC-DEL-VAT

KATARI ENGINEERS & CONSULTANTS PVT LTD Vs COMMISSIONER VAT : DELHI HIGH COURT (Dated: January 05, 2016)

Delhi Sales tax/VAT - Whether reassessment made u/s 24 of DST Act within a period of six years from the date of final order of the assessment u/s 23 can said as time barred, if such reopening was made on the ground that the assessee has failed to disclose in its return the value of purchases made against statutory forms which was not utilized for the specified purpose - NO: HC

Assessee's appeal dismissed

2016-TIOL-86-HC-UKHND-CT

NARENDRA SINGH BISHT Vs CCT : UTTARAKHAND HIGH COURT (Dated: December 07, 2015)

U.P Trade tax Act - Whether where a club enters into a contract with an individual for supply of cooked foods to its members, the payments received by the said club in respect of the catering transactions can be assessed to tax in the hands of club, in case the task of the club was nothing except to allow such individual to use the infrastructure made available by the club as well as the title as its brand name upon the vouchers, which were in transaction between the assessee individual and the members of the club - NO: HC

Assessee's appeal dismissed