Transfer of drawings indefinitely isn't taxable under IPR services

Service Tax : Where property in technical drawings is transferred and right to use same does not get expired by efflux in time, it would prima facie amount to 'permanent transfer' and would, therefore, be outside scope of taxable service

AO couldn't apply higher rate of Gross Profit to make additions without mentioning any comparable ca

IT : Where Assessing Officer had not cited any comparable case before applying ad hoc gross profit rate of 8 per cent which appeared to be on higher side, same was to be restricted to 7 per cent

Mere non-mentioning of brand name wasn't suppression if other details of job-work were supplied

Service Tax/Excise/Customs : Where details of job-work carried out by assessee was duly informed to department, mere non-mention of brand name or trade name of products would not amount to 'suppression'; hence, extended period cannot be invoked

Bank needs to have consent of mortgagor for selling mortgaged property under a private treaty

SARFAESI: Bank can sell mortgaged property by public auction or by public tender but to be able to sell it by private treaty, it necessarily requires consent of mortgagor within meaning of rule 8(8) of Security Interest (Enforcement) Rules, 2002

No denial of sec. 11 relief just because trust didn't furnish details as to how accumulated income w

IT : Where all purposes specified by assessee-trust in Form 10 are for achieving charitable objects of trust, merely because more than one purpose have been specified and details about plan of such expenditure has not been given, same would not be sufficient to deny benefit under section 11(2) to the assessee