INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION (GWALIOR) M.P. LTD. VS COMMISSIONER OF INCOME TAX
SUPREME COURT OF INDIA, FEB 16, 2018
CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 12A till the power was expressly conferred on the CIT by Section 12AA(3) of the Act w.e.f. 01.10.2004.
TEVAPHARM INDIA PVT. LTD. VS ASSISTANT COMMISSIONER OF INCOME TAX
DELHI TRIBUNAL, FEB 16, 2018
If assessment order is passed post remanding back by Tribunal, then appeal would lie to appropriate authority/ forum and Tribunal does not have any jurisdiction to entertain appeal which is not provided under statute.
M/S. MAHANAGAR TELEPHONE NIGAM LIMITED VS. CCE, NEW DELHI
CESTAT NEW DELHI, FEB 16, 2018
1. The appeal is against order dated 21/11/2013 of Commissioner, LTU, New Delhi. The appellant is a telecommunication service provider registered with the Department for payment of service tax. The dispute in the present case relates to the period April to September 2004 in respect of service tax credit amounting to Rs...
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