The issue involved taxing services allegedly received from a foreign branch office. The Tribunal held that an entity cannot provide services to itself, making the demand unsustainable.
The dispute concerned agreements with buyers and instalment payments during construction. The Tribunal ruled that such transactions were self-service and not taxable before the 2010 amendment.
The issue involved taxing property value as unexplained investment without prior notice. The Court held that absence of a show cause notice under Section 69 violated principles of natural justice, leading to quashing of the order.
The issue involved whether objections to land acquisition were time-barred. The Court held that the limitation period begins from newspaper publication, making the objections valid and rejecting the challenge.
The issue involved arbitrary estimation of income at 20% and 5% of turnover. The Tribunal reduced it to 4% due to lack of supporting comparables and considering business realities. The key takeaway is that estimation must be reasonable and justified.
The issue concerned denial of CENVAT credit on services used across multiple units under centralized registration. The Tribunal held that Rule 7 permits distribution of credit subject only to limited conditions and does not restrict usage across units.
The issue was whether reassessment beyond four years was valid without failure to disclose material facts. The courts held that all relevant details were already disclosed during original assessment, making reopening without jurisdiction.
SC held that the Air Force insurance society qualifies as “State” under Article 12 because its administration, control, and functioning are closely linked with government authorities.
High Court held that consideration received for assignment of self-generated trademarks prior to 2002 amendment could not be taxed as capital gains because no cost of acquisition could be determined.
The issue was whether coconut falls under the fruit category for EPF applicability. The Court held it does, emphasizing liberal interpretation to extend employee benefits.
