Held that services being provided by the University by collecting affiliation fee has to be considered as the service by way of education. Accordingly, exempt from service tax as per clause (l) of section 66D.
Held that work of mediator/ arbitrator in resolving the dispute between the parties is not management consultancy service. Accordingly, not liable to service tax under management consultancy service u/s 65(65) of the Finance Act, 1994
Held that there is no observation of the AO that quantity of construction work-in-progress is more than the quantity valued as per first set of financial statement. Accordingly, addition deleted
Assessee need not file any separate claim for Income Tax refund as same is deemed to incorporated in return filed by assessee itself
Held that SEBI could not have claimed privilege over certain parts of the documents and at the same time, agreeing to disclose some part. Such selective disclosure cannot be countenanced in law as it clearly amounts to cherrypicking.
Charu Aggarwal Vs DCIT (ITAT Chandigarh) Held that cash sales made by the assessee which was deposited in the bank post demonetization is sufficient source of cash deposited. Addition of the same unsustainable. Facts- A notice u/s 153A was issued to the assessee post search operation. Thereafter, the assessee filed its ROI declaring an income […]
Held that no iota of evidence was submitted by Revenue regarding under valuation of goods and hence benefit given to the appellant.
HC Held that Collector could not revise stamp duty upon Deed of Assignment, when he already once levied the stamp duty and endorsed a certificate to that effect on the Deed and such stamp duty was also paid
CESTAT Held that services relating to modernization, renovation or repairs of factory is input service, accordingly cenvat credit available.
Held that provisions of section 11(6) are judicial one and hence principal of opportunity of hearing or putting other party to notice is imperative. In absence of issuance of notice u/s 11 of A&C Act, order and proceedings gets vitiate.
