"13 December 2015" Archive

Sodexo Vouchers are not liable for Octroi or LBT :SC

Sodexo Svc India Pvt. Ltd. Vs State Of Maharashtra And Ors. (Supreme Court of India)

In the case of Sodexo SVC India Private Limited. Vs The State of Maharashtra and Others, Bombay High Court has held that Sodexo meal vouchers are utility goods- Octroi & LBT can be levied on the same. Sodexo has preferred an appeal against the verdict in Supreme Court...

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ICAI Election 2015- Estimated date of Vote Counting announced

I wish to inform you that the counting of votes for election to the twenty third Council and twenty second Regional Councils will commence from 20th December, 2015. The venue for the Counting will be Institute’s premises at ICAI Bhawan, A-29, Sector 62, NOIDA – 201 309.  The counting will start at 10.00 A.M. on each day and [&hell...

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Presumption of existence of an international transaction not allowed in transfer pricing provision

Maruti Suzuki India Ltd. (MSIL) Vs CIT (Delhi High Court)

Delhi High Court held In the case of Maruti Suzuki India Ltd. (MSIL) vs. CIT that the transfer pricing adjustment is not expected to be made by deducing from the difference between the 'excessive' advertisement...

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Decoding GST Act, 2016: Levy and Time & Place of Supply

In this article I have pen down the provisions related to levy of GST on supplies of goods and/or services, Time of supply of Goods and Services and Place of supply of Goods and Services as proposed in report of Sub-Committee-II on Model GST Law....

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