Commissioner (A) had to determine tax demand while setting aside order dropping demand proposed in S

Service Tax : Where Commissioner (Appeals) sets aside adjudication order dropping demand proposed in show-cause notice, Commissioner (Appeals) must also pass order determining demand payable by assessee.

No penalty for setting off unabsorbed depreciation and losses against capital gains on wrong advice

IT: No penalty is to be levied under section 271(1)(c) for setting off brought forward loss and depreciation on wrong advice of counsel

Interest couldn’t be demanded on belated payment of additional sales tax under Tamil Nadu Additional

CST & VAT : Where assessee paid additional sales tax, as provided under Tamil Nadu Additional Sales Tax Act, 1970, belatedly and thereupon Assessing Authority levied interest upon assessee under section 24(3) of Tamil Nadu General Sales Tax Act, 1959, interest could not be demanded, as there was no substantive provision in 1970 Act itself

Supreme Court allows revenue to withdraw SLP with a liberty to file review petition before High Cour

IT : Supreme Court could allow revenue to withdraw special leave petition filed before it with liberty to file review petition before High Court

Activity of joining rail sections at railway site would not be covered under ‘Business Auxiliary Ser

Service Tax : Activity of joining rail sections at railways site via thermite welding process does not amount to 'production of processing of goods', as it does not result in deliverable goods to railways, hence, it is not covered under Business Auxiliary Service

Corpus donations of private religious trust weren’t taxable; ITAT denies to interfere with order of

IT : Where Commissioner (Appeals) relying upon three decisions of different Benches of Tribunal, accepted assessee's claim that donation received from 'B' was towards corpus of trust, in view of fact that facts in cases relied upon were identical to facts involved in assessee's case, impugned order did not require any interference

Sum paid for importing service manuals which contained instructions for usage of equipment wasn't ro

IT/ILT : Where assessee, in course of business of importing and selling of visual and information technology equipments like projectors, LCD cables, projector lamps etc. within India, also imported manuals and software which contained operating and servicing instructions for use of those equipments, since said service manuals were not protected by any licence or copyright and they could be used by anybody who purchased them without any restriction on right to transfer or usage, it was a case of

While following its earlier order ITAT shall indicate issue dealt in it and date of previous judgmen

IT/ILT : Where any order passed by Tribunal in prior assessment years is followed for successive years in relation to same assessee, then, reference to order must be correctly denoted

Department couldn’t levy personal penalty on employees when penalty on Co. was already set aside

Excise & Customs : Where penalty levied on company has been set aside on ground that there is not even prima facie case of fraud, collusion, evasion, etc., personal penalty levied on manager/authorised signatory cannot be sustained

All parties to suit were to be referred to single Arbitral Tribunal if an arbitration agreement exis

Arbitration Act: Where all parties to suit were partners in three partnership firms and, in between them arbitration agreements existed, all parties were to be referred to a single Arbitral Tribunal