Benefit under Rajasthan sales tax incentive scheme was available only upto April 4, 1994

CST & VAT : Where assessee claimed benefit of tax exemption under Rajasthan Sales Tax Incentive Scheme, 1989 in respect of assessment years 1994-95 to 1996-97, it was entitled to benefit of tax exemption only upto 4-4-1994

Burden of proof for establishing marketability of goods for excise duty purpose lies on department

Excise & Customs : Department must lead evidence to establish that "non-woven fabrics", in form that it is, is marketable and therefore dutiable; burden cannot be shifted on assessee to prove that "non-woven fabrics" is not marketable

Non-consideration of ruling of High Court or Supreme Court by ITAT is an apparent mistake and rectif

IT : Where Tribunal had sustained addition in hands of assessee under section 43B on account of delay in contribution towards ESI and PF, though various judicial precedents were available which held same to be allowable, it was a mistake apparent from record to be rectified under section 254

Delay in filing appeal due to demise of director’s daughter and key employee of Co. was condonable

Service Tax : Delay of 196 days in filing appeal due to : (a) death of director's daughter suffering from Pneumonia; and (b) person-in-charge dealing with legal issues leaving assessee-company, is condonable

As respondent-Co. involved in criminal litigation couldn't be held guilty of defying CLB's order

CL: Where CLB had by order directed transfer of 1000 equity shares of Rs.1 of respondent No. 1 Company to petitioner, respondent No. 1 Company having not transferred said shares could not be held guilty for wilful disobedience of order passed by CLB in view of fact that respondent No. 1 Company and its officers were involved in a criminal litigation filed by respondent No.2 herein for issuing 1000 shares to petitioner

Entities engaged in KPO engineering services couldn't be comparables for a Co. providing back office

IT/ILT: Where assessee was providing back office operations, companies providing KPO services in engineering or in data analysis/processing etc. could not be comparable

Cap gains from sale of G-Securities if not taxable in UAE shall not be taxable in India as well unde

IT/ILT : Where capital gain accrued to residents of UAE from sale of Government Securities in India carried out through respondent bank, was not taxable in UAE, income so generated could not be subjected to tax in India and, therefore, respondent bank was not liable to deduct tax at source while remitting amount in question to non-residents

AO was to make fresh assessment after providing copy of Commissioner’s report and giving hearing cha

CST & VAT : Where Assessing Authority relying on report of Deputy Commissioner (SIB) made assessment of assessee, matter was remitted to him for making fresh assessment after providing a copy of SIB report to assessee and giving it an opportunity to submit explanation

Appeal had to be restored which was dismissed on grounds of delay, except where delay was deliberate

Excise & Customs : Normally appeals/applications must be restored rather than non-suiting parties on technical ground of delay and/or for non-prosecution, except where delay/non-prosecution is deliberate or mala fides

Fees paid to consultant-doctors under contract of service would attract sec.194J TDS and not sec. 19

IT: Where assessee-hospital made payments to doctors engaged as consultants, in view of fact that doctors were not precluded from pursuing professional pursuits elsewhere and, moreover, once doctors achieved some seniority and standing, their remuneration was fixed as a percentage of fees collected from patients consulting them, there existed a contract for service between parties and, therefore, assessee was justified in deducting tax at source under section 194J while making payments to consul

Service recipient who had borne burden of excess ST could also file refund claim

Service Tax: Where service recipient, whose manufactured product was exempt, had borne burden of excess service tax on services received by him, said service recipient is entitled to refund and principle of unjust enrichment is inapplicable

HC upholds transfer order facilitating co-ordinated investigation as it was passed after hearing ass

IT : Reason for transfer of a case for effective and co-ordinated investigation can never be said to be a vague nor insufficient reason, particularly in case wherein a proper show cause notice is issued, hearing is granted and a final order has been passed in matter

In leasing of restaurant, lessor couldn't be charged VAT if lessee was already assessed to VAT

CST & VAT : Where assessee-hotel leased out its restaurant operation to other person, who was assessed separately for cooked food, Assessing Authority was wrong in working out turnover of cooked food in hands of assessee hotel at 15 per cent of turnover of IMFL

CIT couldn't pass revisionary order on directions of 'ITO' without recording his satisfaction under

IT: Before taking any action under section 263, Commissioner must record his satisfaction; issuance of notice under section 263 on basis of proposal made by ITO is void ab initio

Tribunal may adjourn matter on first request of assessee with a condition of no subsequent postponem

Excise & Customs : Where assessee, for first time, requested Tribunal to adjourn hearing on particular day owing to advocate's difficulty; Tribunal should not proceed ex parte and should place matter on any other date, but with clarification that it would not be postponed or adjourned further on any ground

Indian subsidiary negotiating for and executing contracts on behalf of US parent co. constituted it'

IT/ILT : When Indian Associated Enterprise of US company negotiated, secured and executed contract with Indian client and installation and commissioning was also undertaken by Indian Associate Enterprise, it would be permanent establishment of US company in India

HC: A debt which is not enforceable couldn’t be considered as an amount due and payable by responden

CL : In a winding up petition, a debt which is not enforceable cannot be considered as an amount which is due and payable by respondent

Customization of software as per client's needs would fall under the term 'produce' for sec. 10A rel

IT : Costomized software having passed through cumbersome process of customization, would become a different product, entitled to section 10A exemption

SC condones delay by imposing cost on department to ensure that it didn’t habitually file belated ap

Service Tax : Where delay in filing appeal by Department was not justified and/or explained by Department, Supreme Court condoned delay on imposition of costs to ensure that department does not habitually file belated appeals