105-Case laws:

Service tax

Legal Service Provided from abroad- legal services cannot be taxed under the category of management consultant services

Nector Life Science Ltd.(Unit-II) Vs. CCE, Chandigarh

Goods Transport Agency: When consignment note not issued by the appellants, the service would not fall under GTA.

Birla Ready Mix Vs. CCE, Noida

Income tax

Assesse can file revised return to exclude income not accrued due to subsequent cancellation of sale agreement

LOK HOUSING AND CONSTRUCTIONS LTD. v. ACIT[2012]

Technical or venial breach supported by reasonable cause, penalty under Section 272A(2) is not leviable.

UNION BANK OF INDIA v. ACIT [2012], Royal Metal Printers (P.) Ltd. v. ACIT [2010]