Huawei Telecommunications (India) Company Pvt. Ltd. Vs DDIT (Delhi High Court) Mr. Datar states that the Respondents have been granted complete access to the Company’s Accounting Enterprise Planning (ERP) system. He states that ERP system is a primary source of transaction undertaken by the Petitioner and comprises of data pertaining to ledger accounts, expenditure, remittances, […]
Doosan Bobcat India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The issue is whether the amount of Rs.28.14 lakhs in the nature of payment of royalty can be included in the transaction value and whether it is a condition of sale. From the facts narrated above, it is seen that there is no agreement […]
Atma Ram Saria Vs ACIT (Delhi High Court) The Supreme Court in GKN Driveshafts (India) Ltd. vs. Income Tax Officer and Ors., (2003) 1 SCC 72 has held that when a notice under Section 148 of the Act is issued, the proper course of action for the noticee is to file a return and if […]
Nestor Pharmaceuticals Ltd. Vs CPC (ITAT Delhi) The issue in this appeal is related to disallowance of expenditure on account of delay in deposit of employees contribution related to EPF & ESI. The issue is squarely covered by the judgement of Hon’ble Jurisdictional High Court of Delhi in the case of PCIT vs Pro Interactive […]
Reliance Industries Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) In the present case the appellant’s cenvat credit was denied in respect of input services viz. ECIS. The credit on ECIS was denied on the ground that this service is falling under the exclusion clause in the definition of input service under Rule 2 (l) of […]
Pooja Vs ACIT (ITAT Delhi) This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-38, New Delhi dated 18.03.2019 for the AY 2010-11. When the matter posted for hearing on 09.03.2022 none appeared on behalf of the assessee. The Notice sent through speed post with acknowledgement due […]
