Prior to 16-5-2008, supply and customization of software wasn’t classifiable as ‘Business Consultanc

Service Tax : Activity of supply, customization and implementation of software cannot be charged to service tax under 'Management or Business Consultancy Service' for period prior to 16-5-2008

Consultation with AO wasn't required when additional evidence was obtained by CIT(A) on its own moti

IT: Where additional evidence is obtained by first appellate authority on its own motion, there is no requirement in law to consult/confront Assessing Officer with such additional evidence

Dispute Resolution Panels reconstituted at Mumbai and Pune

IT/ILT : Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel (DRP) - Reference to - Reconstitution of DRP at Mumbai & Pune

Renewal of license couldn’t be denied to customs broker as allegations against one of its employees

Excise & Customs : Mere pendency of complaint (though unproven) may be a ground to deny renewal of license of Customs Broker; but, renewal cannot be denied on mere pendency of allegations against one of employees of Customs Broker

Exp. incurred by ‘Idea Cellular’ on abandoned projects intending to facilitate its business was reve

IT : Where project on which expenditure was incurred could not be completed, but it was intended to facilitate assessee's business activity to be carried out more conveniently and profitably, such expenditure was to be allowed as revenue expenditure

Manufacturer liable to VAT on food and non-alcoholic beverages supplied to canteen situated in facto

CST & VAT: Where assessee, a manufacturer, as per requirement of Factories Act, 1956 had established a canteen in factory premises and supplied at canteen food and non-alcoholic beverages to its employees and guests on subsidized rates, running of canteen fell under definition of 'business' and transaction of supply of food and non-alcoholic beverages constituted 'sale'

Assessee was liable to pay interest on excess refund as its assessment was made prior to insertion o

IT : Where assessment for period prior to insertion of section 234D was completed after insertion of said section, assessee was liable to pay interest on excess refund as contemplated in said section

Mere admission before SetCom couldn’t be sole ground to confirm demand in adjudication proceedings

Excise & Customs : Whatever is admitted by assessee while submitting settlement application cannot be said to be admission on behalf of assessee accepting liability; if application or proceedings before Settlement Commission fails, Central Excise Officer must adjudicate entire proceedings and show cause notice

ITAT upheld penalty for not furnishing TP report as opportunity to rectify defects wasn't utilized b

IT/ILT : Where assessee challenged imposition of penalty under section 271BA, but despite adjournments, it could not rectify defects found in appeal, penalty was to be confirmed

HC admits winding-up plea on failure of respondent co. to pay debt and for raising bogus claim produ

CL: In a winding up petition undated and unsigned document referred by respondent-company could not be taken as loan agreement to defeat claim of petitioner against respondent-company for its inability to repay sum advanced