Judgement Electricity charges reimbursed to the service provider by the service recipient not includible in gross value of service (J J Patel and Brothers vs. CCE And ST, Surat-I)(Customs, Excise and Service Tax Appellate Tribunal) (11.04.2022)In present case, an enquiry was conducted against the Appellant and on verification of documents, department noticed that, assessee are providing 'Bus....MANU/CS/0083/2022Service TaxConstruction of statutory phrase, placed by a circular issued by the Central Board of Excise and Customs is binding on the Revenue till the same is withdrawn (Jagdish Pala vs. Commissioner of Central Excise & ST, Rajkot)(Customs, Excise and Service Tax Appellate Tribunal) (12.04.2022)The brief fact of the case is that based on intelligence that Appellant was not paying Service tax on the Construction activities carried out by him, ....MANU/CS/0088/2022Service TaxPrimary onus lies upon the assessee to justify that the business decisions were taken in the course of the business only (Akik Tiles (P) Ltd., Mehsana vs. The Joint Commissioner of Income Tax, Mehsana Range)(Income Tax Appellate Tribunal) (13.04.2022)The assessee is a private limited company and engaged in the business of manufacturing Glazed Ceramics Tiles. The assessee in the year under considera....MANU/IB/0179/2022Direct TaxationPayment of bonus or commission is not allowable as deduction under Section 36 (1) (ii) of the IT Act (SRC Aviation Pvt. Ltd. vs Assisstant Commissioner Of Income Tax)(High Court of Delhi) (13.04.2022)The Appellant is a private limited company. Sh. Arvind Chadha and Sh. Anoop Chadha are two share-holders and directors holding 50% equity shares each ....MANU/DE/1214/2022Direct TaxationCourt, in exercise of its jurisdiction under Section 482 of CrPC cannot go into the allegations made in the complaint or delve into the disputed question of facts (Awadh Constructions vs. Amarpreet Shuttering)(High Court of Delhi) (13.04.2022)The present petition under Section 482 of Code of Criminal Procedure, 1973 (CrPC) has been filed by the Petitioner for quashing the Criminal Complaint....MANU/DE/1207/2022CriminalOnce execution of agreement to sell and payment of sale consideration is admitted by vendor, nothing further is required to be proved by vendee (P. Ramasubbamma vs. V. Vijayalakshmi & Ors.)(Supreme Court) (11.04.2022)The Appellant herein original plaintiff has preferred the present appeal against impugned judgment and order passed by the High Court, by which the Hi....MANU/SC/0449/2022Civil