Delhi ITAT rejects 'bright line test' for adjustment of AMP exp. by following ratio of 'Sony Ericsso

IT/ILT: Where TPO considered concept of bright line test for determining excessive AMP expenditure incurred by assessee for brand building, in view of fact that Delhi High Court in case of Sony Ericsson Mobile Communications India (P.) Ltd. v. CIT [2015] 374 ITR 118/55 taxmann.com 240/231 Taxman 113 had rejected applicability of bright line test, matter required readjudication

Detention order passed against detenu after considering his past activities of smuggling wasn't ille

COFEPOSA: Where subjective satisfaction was recorded with reference to past activities of smuggling carried out by detenue, detention order passed against detenue to prevent him from similar activities in future did not suffer from any infirmity

Dept. could issue notice to keep dispute alive which was dismissed earlier due to limitation period

Excise & Customs : Where department has issued notices despite order of Tribunal favouring assessee, merely with a view to keep 'issue alive' for adjudication by upper courts, said notices cannot be set aside as bad

Oral partition of property under Joint Development Agreement doesn't justify apportionment of cap ga

IT : Where property given under development agreement was a self acquired property standing in name of assessee till it was transferred to developer and Assessing Officer without making any enquiry assessed capital gains in hands of assessee and his sons on basis of so called oral partition, Commissioner was justified in setting aside assessment under section 263

Providing machinery alongwith operator wasn't sale transact on

CST & VAT : Tripura VAT - Where assessee entered into a contract with ONGC for digging directional well and opening portion of contract provided that contract had been entered into for hiring of machinery, drilling jars and bits along with services of directional drillers at various places, contract did not amount to sale

Construction of foot-over bridges and bus shelters are parts of infra-facility for claiming sec. 80-

IT : Where Commissioner(Appeals) allowed 100 per cent depreciation claimed by assessee by upholding Tribunal's order in assessee's own case, as said decision of Tribunal was not set aside by High Court, adhering to doctrine of stare decisis, order passed by Commissioner(Appeals) was justified

Packaging of fertilizer is a part of manufacturing process; not liable to service-tax

Service Tax : Since fertiliser cannot be marketed without packaging, packaging of fertiliser as per Fertiliser (Control) Order, 1985 would be an integral part of manufacture and, therefore, it would not be taxable under Packaging Activity Services

Abnormal cost incurred by a startup is to be excluded for benchmarking it with other Cos which aren'

IT/ILT : In course of transfer pricing proceedings, while computing operating cost, abnormal costs incurred on account of start up of business like salary, rent and depreciation etc. have to be excluded

Provision allowing detainment of goods-in-transit in the absence of necessary docs held as constitut

CST & VAT : Bihar VAT - Provision of section 60(4) is invoked in case of goods which are believed to have been brought in State of Bihar for sale or use in State and it is not ultra vires articles 301, 303 or 304(b) of Constitution

Income declared in belated return after the date of search wasn't undisclosed if advance tax was pai

IT : Where on basis of material seized in course of search carried out at premises of Dr. 'N', certain undisclosed income of assessee was computed in respect of pharmacy and X-ray operations, since assessee failed to show that said amount was, reflected in individual return filed 'N', impugned addition was to be confirmed

Once section 80 is found applicable entire penalties under secs. 76 to 78 must be waived off

Service Tax : Once section 80 is found applicable, entire penalties under sections 76 to 78 must be waived; Tribunal cannot pass an order waiving penalty under section 78 while retaining penalty under section 76

Income-tax provisions don't allow deduction of scientific Research exp. on lines of deferred revenue

IT: There is no provision under section 35 which provides for allowance of deferred research expenses u/s 35 expenditure

Writing down directions of Tribunal by departmental representatives tantamount to receipt of notice

Excise & Customs : Where Commissioner did not implement Tribunal's order directing him to grant refund within 15 days, Tribunal initiated contempt proceedings against Commissioner

SetCom gets flak from High Court for disposing of application without considering objections raised

IT: An application under section 245D(2C) has to be disposed of after considering objections raised by revenue supported by some reasons

Paper manufactured from waste of jute or gunny bags was eligible for concessional rate of duty

Excise & Customs : Waste of jute/gunny bag is an unconventional raw material for manufacture of paper and cannot be regarded as 'rags'; hence, paper manufactured out of waste of jute/gunny bag, is eligible for concessional rate