OTS Ltd. vs CCE
Refund/Recovery of service tax-Retrospective revival of tax-liability-The service-tax paid was refunded since the Apex Court quashed r. 2(1)(d)(xii) of Service–tax Rules 1994. The liability was retrospectively revived by [LexDoc Id : 441337]
Chitra Construction Co. and Anr. vs Addl. CC, CE and Service Tax and Anr.
Validity of: Search - Service Tax-Reasons to believe - Territonal jurisdiction-The concerned authority had information to believe that certain documents were secreted by the assessee. It was enough to give reasons to believe to o [LexDoc Id : 441030]
Chitra Builders (P) Ltd. vs Addl. CC, CE and Service Tax and Anr.
Collection of Service tax during search-Absence of tax liability-In absence of valid existing tax-liability no amount could be collected as service-tax during the search. The amount collected was to be returned with [LexDoc Id : 440936]
Natraj vs DCIT
Cost of acquisition-Leasehold land - Land acquired before 1.4.1981-A.Y. 2007-08.
The cost of leasehold land cannot be taken as nil since it was not covered u/s 55(2)(a). The land was acquired before 1.4.1981. [LexDoc Id : 440141]
CIT vs Intercontinental Trading and Investment Co. Ltd.
Validity of: Block-Assessment of person not searched-Recording of: Satisfaction of A.O. of persons searched-Block period: 1.11.1986 to 2.11.1996.
The condition precedent to from block assessment u/s 158BD was recording of satisfaction of A.O. of person [LexDoc Id : 436332]
