WhatsApp to washout user data once the app is uninstalled – Delhi HC Order The Internet Freedom Foundation, which advocates a free and open Internet, hailed the Delhi High Court’s decision, and called for a strong privacy mechanism to be put in place.
Tag Archives: Case Laws
Refund of CENVAT Credit in case of 100% exporter of services Held Since in the present case, 100% services are exported therefore total turnover and exports turnover will come to the same amount and accordingly entire Cenvat credit availed by the appellant irrespective of any period shall become refundable,
Bar of Application for Advance Ruling Where Matter Pending Consideration before income tax Authorities Section 245R (2) provides for the rejection of application for advance rulings. The said section provides that the Authority may, after examining the application and the records called for, by order, either allow or reject the application. The proviso to this […]
LAST SEEN TOGETHER THEORY The theory of ‘last seen together’ is one where two persons are ‘seen together’ alive and after an interval of time, one of them is found alive and the other dead. If the period between the two is short, presumption as to the person alive being the author of death of […]
Exemption of goods manufactured at construction site Circular No. 1036/24/2016-CX,F. No. 68/1/2016-CX.I,Government of India,Ministry of Finance,Department of Revenue,Central Board of Excise and Customs,New Delhi. dated the 6th July. 2016 Sub:- Scope of word ‘site’ appearing in Notification No. 12/2012-Central Excise, dated 17.03.2012-reg
Software developer cannot be compared with service provider Transfer Pricing: Companies in software development services not comparable with those in development of software products and services Brief of the Case ITAT Bangalore held in the case of GXS India Technology Center Pvt. Ltd. vs. ITO that a company which is engaged in development of software […]
Female member can be Karta of HUF – Delhi HC Brief of the Case Delhi High Court held In the case of Mrs. Sujata Sharma vs. Shri Manu Gupta that post Hindu Succession (Amendment) Act, 2005 which amended the Hindu Succession Act, 1956, all rights which were available to a Hindu male are now also […]
Services having indirect nexus with business are Input services Inputs services also include services having some sort of indirect nexus with the assessee’s business activities Brief of the case: The CESTAT Mumbai in the case of Sudarshan Chemical Industries Ltd. vs. CCE (A) held that input services not only cover services of falling in the […]