Judgements by dhaval

Section 35(L)(b) of the Central Excise Act, 1944

dhaval 28 September 2010 at 15:39

Challenge in this batch of appeals filed by the revenue under Section 35(L)(b) of the Central Excise Act, 1944 (for short “the Act”) is to the orders passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone (for short “the Tribuna

Posted in Excise | 2940 Views

Obligation to deduct tax at source (TAS) arises

dhaval 15 September 2010 at 14:41

Appellant(s) are the distributors of imported prepackaged shrink wrapped standardized software from Microsoft and other Suppliers outside India. During the relevant assessment year(s) appellant(s) made payments to the said software Suppliers which ac

Posted in Income Tax | 2170 Views