In a case where the assessee made persons renting the marriage hall as temporary members of the club and claimed that the entire income is not taxable on the principle of mutuality. The Kerala High court in CIT vs. Trivandrum Club (2006) 282 ITR 505 ..
sales tax - works contract - programming and providing computer software - consultancy charges - finding of additional commissioner upon scrutiny of books and invoices and profit and loss account that dealer engaged in application software developmen..
Developing and selling unbranded software, the authority for clarification relying on the decision in Tata Consultancy Services Vs State of Andhra Pradehs [1997] 105 STC 421 (AP) clarified that the peritioner was not eligible to issue Form XVII for p..
Freight charges forms part of turnover of dealer even if it is charges and collected separaely..
Goods appropriated to contract before commencement of movement not an exempt subsequent sale. Dealer applying to department in Karnataka for C Forms. Karnataka Sales appropriate state to levy and recover CST..
For the said purpose, another well-known principle, namely, a person cannot take advantage of his own wrong, may also have to be borne in mind...
Income Tax Act, 1961 — section 293 A — vide Notification No. 9997 dated 8.3.1996 under Section 293A of the Income Tax Act, 1961, each co-venturer was liable to be assessed for his own share of income. They were not to be treated as an AOP — whether t..
Maint contractor liable for resale tax under section 6-B of the KST Act, 1957..
Judgement in the case of K Raheja Development Corporation has been referred for larger bench..
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