Contractor’s association can’t file writ to challenge partial reverse charge mechanism without any c

Service Tax : In case of works contract, partial reverse charge has been introduced with object to prevent pilferage of Service Tax collected by contractors and track them through details provided by contractee; such a provision cannot be faulted and questioned by Association of Contractors

Interest granted on tax refund could be withdrawn by AO for giving effect to order passed by ITAT

IT : Where interest on refund granted to assessee was reduced while giving effect to appellate order, same was to be recovered from assessee

One day’s delay in payment of duty due to public holiday doesn’t lead to withdrawal of monthly payme

Excise & Customs : Where duty is paid with interest on 31st day after due date owing to 30th day after due date being a holiday, said payment cannot be regarded as violation of rule 8(3A) and monthly payment/Cenvat facility cannot be withdrawn

Recording of satisfaction by AO is a must for initiating proceedings against any other person under

IT: Where there is no satisfaction recorded by Assessing Officer of searched person, initiation of proceeding against other person under section 153C would be bad

No charges of clandestine removal against assessee who is claiming refund of duty by availing of are

Cenvat Credit : Where assessee is operating under area-based exemption and getting refund of duty paid in cash, entire situation is revenue neutral and no assessee would get benefited by indulging into clandestine activity; hence, allegation of clandestine removal only on basis of some shortage in material, is unsustainable

Co. couldn’t refuse transmission of shares on plea that it had already issued duplicate shares to it

CL: Reason attributed by a company for refusal of transmission of shares and rectification of register of members that company had already transferred duplicate shares to its registered owners and shares had been dematerialized, cannot be said to be a sufficient and cogent reason as contemplated under section 111A

AO couldn’t bypass directions of DRP to tax receipts for services rendered abroad in his own way

IT/ILT : Where DRP directed Assessing Officer to tax receipt in hands of assessee as fees for technical services, but Assessing Officer brought it to tax in other way, Assessing Officer should pass fresh assessment order

Inter-corporate deposits can’t be taxed as deemed dividend if one person has substantial holding in

IT: Where assessee received certain inter-corporate deposits from its sister concern, in view of fact that one of shareholders was holding shares in excess of 20 per cent in both companies but assessee itself was not a registered shareholder of sister concern, amount in question could not be brought to tax as deemed dividend under section 2(22)(e)

HC quashes time barred notice issued under section 143(2) instead of passing an order in remanded pr

IT : Where in course of appellate proceedings, Tribunal remanded matter back for disposal afresh, in view of first proviso to section 153B(1), limitation for reassessment was one year, and, therefore, impugned notice issued under section 143(2) after expiry of said period was to be quashed being barred by limitation

Sums collected by ‘dealers’ as excise duty aren’t recoverable from them by resorting to Sec. 11D of

Excise & Customs : Section 11D of Central Excise Act does not apply to dealers; hence, sum recovered by a 'depot' of assessee in name of excise duty cannot be sought to be recovered under said section

Undue delay in filing of appeal was not condonable when assessee was working with professional advic

IT : Authorities below should examine each and every item of payment by way of commission or brokerage and where payments are made to same person and aggregate of payments is not exceeding limit of Rs. 2,500 during relevant financial year, then provisions of section 194H would clearly not apply

HC condones delay in filing appeal and transforms a writ challenging Tribunal’s order into a Central

Excise & Customs : Where assessee file writ petition challenging order of Tribunal denying condonation of delay in filing appeal, High Court directed Registry to describe proceedings as Central Excise Appeals vide section 35G of Central Excise Act, 1944

Commission paid to NR agent for procuring export orders was not FTS

IT/ILT : Commission paid by the assessee to the non-resident agent for procuring orders for leather business from overseas buyers– wholesalers or retailers is commission simpliciter. The services rendered by the non-resident agent can at best be called as a service for completion of the export commitment. The services provided by the non-resident agent are not technical services. The assessee is not liable to deduct tax at source when the non-resident agent provides services outside India on pay

AO had to refer matter to Valuation Officer if assessee claimed that stamp value exceeded market val

IT : Where according to assessee, agreed consideration as per conveyance deed was highest prevailing market price of property, it would follow that assessee disputed higher valuation made by Stamp valuation authority and in such case, Assessing Officer should have referred matter to a Valuation Officer as contemplated under section 50C

Conducting educational diploma courses and management programmes were educational activities under s

IT: Newly inserted proviso to section 2(15) will apply to entities whose purpose is advancement of any other object of general public utility but will not apply to entities engaged in activities in nature of relief to poor, education or medical relief