News Update

 
Page 72
Mumbai, July 03, 2018
ST - Fees linked to sale of output in India - classification of service as 'Scientific and Technical Consultancy' in SCN appears to be inappropriate and should have been 'Intellectual Property Service': CESTAT
 
New Delhi, July 02, 2018
I-T - Authority formed by State Legislature for development of certain areas cannot seek benefit of Sec. 10(20) merely by claiming status of 'local authority': SC
 
Bengaluru, July 02, 2018
I-T - Deduction u/s 10B(1) cannot be restricted merely because third party through which export has been made is not 100 % EOU: HC
 
Chennai, July 02, 2018
I-T - HC cannot entertain an issue by exercising its power u/s 260A(6) when such issue was neither raised before ITAT nor determined by it: HC
 
Ernakulam, July 02, 2018
I-T - Verification of nature of liability as either contingent or ascertained is essential before disallowing provisions created by taxpayer for such liabilities: HC
 
New Delhi, June 30, 2018
I-T - In case of unabated assessment, assumption of jurisdiction by Revenue u/s 153A is not allowed when, no incriminating material was found during search operation: ITAT
 
Ahmedabad , June 29, 2018
I-T - Private Ltd company alloting shares to unknown shell company is equivalent to offering shares to general public & hence illegal: ITAT
 
Ernakulam, June 29, 2018
Kerala VAT - Prohibition on revision of returns where penalty proceeds were initiated, will not apply to cases seeking revision to correct bona fide errors: HC
 
Ernakulam, June 29, 2018
VAT - Bank acting as financier & selling hypothecated goods classifies as 'dealer' under Kerala VAT Act 2003: HC
 
Mumbai, June 29, 2018
CX – GTA service used for transporting old/used battery from collection center to recycler for obtaining lead and which in turn is used to manufacture fresh battery is an Input service: CESTAT
 
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