"14 June 2009" Archive

Making and sale of advertising materials for customers is advertisement service liable for service tax

CCE & C Vs Zodiac Advertisers (Kerala High Court)

The making and sale of advertising materials for customers in the form of banner or hoarding or film-slide, etc. is `advertisement' as defined under section 65(2); all commercial concerns engaged in any of the activities connected with advertisement, which includes making, preparing, displaying or exhibition of advertisement, answer the d...

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If revenue believes that Assessee evaded tax by furnishing fake or exaggerated bills then they need not disclose the reason of search & seizure

Genom Biotech Pvt. Ltd. Vs DCIT (Investigation) [Bombay High Court]

6. Section 132(1) (b) & (c) of the Act to the extent relevant to the present case reads thus:- 132. (1) Where the [Director General or Director] or the [Chief Commissioner or Commissioner] [or any such (Joint Director) or (Joint Commissioner) as may be empowered in this behalf by the Board], in consequence of information in his possessio...

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Mere Sale of Brand name does not mean transfer of technical know-how

Kopran Ltd. Vs CCE (CESTAT Mumbai)

The transfer of brand name does not have any meaning for the buyer until and unless the know-how for the manufacture of the formulations sold under that particular brand name, is also transferred. ...

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How to fill & file Income Tax Return ( ITR-2)

To file I-T returns, the choice for salaried individuals will be between the Indian Income Tax Return – 1 (ITR-1) and ITR-2 forms. If your earnings for the year are through salary income and interest earned on bank deposits, then ITR-1 is the form you should fill up. If you are a salaried individual and […]...

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January 2023