No special audit on basis of seized material without indicating complexity in accounts

IT: Where assessee shifted business premises with due intimation to department, order of transfer case without notice to assessee, was illegal

Winding up plea filed by bank at Mumbai in respect of guarantee executed by its agent branch at Hong

CL: Where document of guarantee was executed by respondent in favour of petitioner-bank, which had its registered office at Vadodara and corporate office at Mumbai, acting through its Hong Kong branch, winding up petition filed by petitioner in Bombay High Court was maintainable

Bank of India entitled to double taxation relief on income of its foreign PE as it had paid taxes ou

IT/ILT : Where operations of assessee-bank in foreign countries denoted it having PE outside India, income attributable to said branches could not be taxed in India as there was sufficient evidence on record pertaining to payment of taxes by those branches abroad

Definition of "Person" in service tax which includes AOP or BOI whether incorporated or not is a per

Service Tax : Inclusion of 'association of persons or body of individuals, whether incorporated or not' in meaning of word 'person' is constitutional.

Officer can have a Camp Office at taxpayer's house to examine him on oath after search and seizure

IT: Where search of assessee's residential premises resulted into seizure of huge cash and panchanama was drawn, Authorized Officer was not barred from going to house of assessee and served notice on him to depose at said residence; it could not be said that Authorized Officer had trespassed into house of assessee and he deserved to be prosecuted