HC: Hewlett Packard’s lease to customers not exempt absent ‘sale in course of import
HC upholds Tribunal order denying exemption u/s 5(2) of CST Act on lease transactions effected by He...
HC : 'IIT' a "Governmental Authority"; Construction of academic complex exempt from service tax
HC grants service tax exemption to contractor undertaking construction of academic complex at IIT Pa...
Exemption u/s 10(22A) 10(23C)(iiiac)-Nexus between activities of hospital/institution and the income is essential for claim
In a recent judgment, Calcutta High Court has held that to claim exemption under section 10(22A),&nb...
HC : Leasing of tricycles / deep-freezers to distributors constitutes "sale"; Grants concession on inter-state purchases
HC allows writ petitions, holds assessee (dealer of Vadilal products) entitled to Form-C for purchas...
Deduction 33AB first allowed from composite income before apportionment under Rule 8(1) between agricultural non-agricultural
The deduction u/s 33AB of the Income Tax Act, 1961 shall be allowed from the total composite income...
While reversing order of CIT(A), Tribunal duty bound to examine and discuss reasons given
While reversing the order of the CIT(A) the Tribunal is duty bound to examine and discuss the reason...
HC : 'Smart cards' supplied under computerised system service agreement with RTO, not VATable
HC allows assessee’s appeal, smart cards specifically developed and designed for RTO under an agre...
HC : Flats constructed, alloted to landowner against land transfer, prima facie taxable; Upholds pre-deposit
HC upholds CESTAT order directing pre-deposit in respect of construction of flats for landowner, tax...
HC: 'Works contract' meaning restricted pre-April 2005; Printing, supplying cine-wall posters not "deemed sale"
Printing and supply of cine-wall posters though a ‘works contract’, not taxable as ‘deemed sal...
HC : Allows input credit on land lease rentals & factory construction services, pre-2011
P&H HC dismisses Revenue appeal, allows service tax credit on civil construction services for se...