J K College Of Nursing & Paramedicals vs. UOI & ORS (Delhi High Court)- It was held that if any establishment or employer claims to be not covered under the said Act, then it is for the employer to place sufficient cogent and convincing material before the designated authority in an enquiry under Section 7A of the Act, so as to satisfy the Authority with regard to non-applicability of the Act and further held that on failure to place any such material, the onus cannot be shifted on the EPF authorities to prove the applicability of the Act. It was yet further held that the EPF authorities under no circumstances can be in possession of necessary records evidencing the extent of strength of employees in any particular establishment.
Sri Rajeswari Agencies V. Additional Deputy Commercial Tax Officer II, Sales Tax – Declaration Forms – Arrears Of Tax – C Form Cannot Be Refused To Be Issued On Ground Of Arrears Of Tax – Central Sales Tax Act (74 Of 1956), S. 9(2) – Central Sales Tax (Registration And Turnover) Rules, 1957, Form C.
Delhi HC Reserves the Judgement in the case related to applicability of of service tax on renting of immovable Property on 20.05.2011 after hearing the submission of by way of rejoinder from Sr. Counsels Mr. Abhishek Manu Singhvi, Mr. S. Ganesh and Mr. PK Sahu, Advocate (a fromer IRS officer). To ascertain whether renting of immovable property is taxable service or not, the test should not be whether there is value addition or not. The concept of value added tax is different for different tax laws.
Learned counsel for the appellant submits that even if the duty has been paid in excess of the amount finally held to be payable, unless the excess duty paid has been refunded, the assessee could claim cenvat credit as the department could not get the duty twice.
HLS India Ltd. (2011) 11 taxmann.com 83 (Delhi) – The wireline logging and perforation services provided to oil companies amount to manufacturing and production of article or thing and therefore provider of such services will be regarded as industrial undertaking for the purposes of section 32A, 80-IA and 80-IB. The wireline logging and perforation equipment employed by taxpayer is eligible for 100% depreciation even though the service provider is not itself producing any oil nor is engaged in the activity of oil drilling.
The Delhi high court has dismissed the writ petition of French company Champagne Moet & Chandon objecting to the order of the Intellectual Property Appellate Board dismissing its appeal against an order of the Deputy Registrar of Trademarks in a trade mark case. The company is a well-known manufacture of wines which it is selling under the trademark Moet, Moet & Chandon and other brands in more than 150 countries of the world, including India. It objected to a Delhi firm selling meat products adopting the name M/s Moets. CHAMPAGNE MOET AND CHANDON versus UNION OF INDIA & ORS (Delhi high Court- 19.05.2011)
New India Assurance Co. Ltd. vs Manjit Singh & Ors. on 18 May, 2011 – An insurance company would not be liable for payment of compensation in a motor vehicle accident if the driver had been transporting passengers on a learner’s licence, the Delhi High Court held in the case, New India Assurance Ltd vs Manjit singh. However, the company has to pay the decreed amount to the claimants first and then recover it from the driver and owner of the offending vehicle, the judgment said. In this case, a woman died when an auto rickshaw turned turtle due to rash and negligent driving. One of the issues raised was whether the insurance company would be absolved from the liability to pay. The company argued that the driver and owner had violated the terms of the insurance policy by allowing the vehicle to be driven by one without proper and valid licence. The high court ruled that transporting passengers on a learner’s licence, without being accompanied by a licensed driver, would be violation of the insurance policy and the insurer was not liable to pay the compensation amount.
Cellular Operators Association of India & Ors. Versus Municipal Corporation of Delhi.(Delhi High Court) – The challenge by the petitioners is primarily to the fee prescribed for grant of permission. However, certain other terms and conditions imposed are also challenged. It is the contention of the petitioners that imposition of fee and any other condition for installation of towers is beyond the purview of the jurisdiction of MCD. The writ petitions were accompanied with applications for interim relief.
The Hon’ble Supreme Court in M/s. Dabur India Ltd. and another v. State of Uttar Pradesh and others. AIR 1990 SC 1814, observed that Government, Central or State, cannot be permitted to play dirty games with the citizens of this country to coerce them in making payments which the citizens were not legally obliged to make.
The assessee who was not the shareholders of M/s. Jackson Generators (P) Ltd. (JGPL) could be treated as covered by the definition of ‘dividend’ as contained in Section 2(22)(e) of the Income Tax Act (hereinafter referred to as ‗the Act‘). This issue has arisen under the following circumstances.
