Others Judgements
Non compete fees
CA Praveen Chopra 26 March 2008 at 14:12
Non-compete fee paid to ward off competition but no period recorded in agreement - Since no capital asset created nor any advantage of enduring nature acquired, it is business expenditure, eligible for deduction
Closure of slaughter house during Paryushan festival of Jain
CA Jonu Jain 19 March 2008 at 14:51
SC held the resolution passed by the Standing Committee of the Municipal Corporation of Ahemdabad in relation to closure of slaughter house during Paryushan festival of Jain is valid is law.
Building-Partially let out partially used for business
Rahul Tibrewal 17 February 2008 at 13:05
Whether exemption allowed to partial let out building which is partialy used for the business.
Sale of Computer Software off the shelf
Rahul Tibrewal 15 February 2008 at 14:27
Case Fact: Whether the transaction of sale of computer software package off the shelf be considered as sale of goods.
Gist of Imp jusgements & Tribunal orders reported in Oct
Admin 30 November 2007 at 12:13
Business Auxiliary Service
Ravikumar.G 16 November 2007 at 23:29
BUSINESS AUXILIARY SERVICE Section 65 of the Finance Act, 1994 - Business auxiliary service - Whether where Commissioner (Appeals) held that rendering of house keeping services in academic centre by assessee would not come within ambit of ‘Busines
Section 65 of the Finance Act, 1994 - Cable operator
Ravikumar.G 15 October 2007 at 15:05
Section 65 of the Finance Act, 1994 - Cable operator - Whether if a society is a cable operator and provides cable services as understood under section 2(b) of Cable Television Networks (Regulation) Act, 1995 to a customer and to any person, it would
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