ITC Ltd. Gurgaon v. Commissioner of I.T. (TDS) Delhi : TDS on tips received by hotels

Thursday May 5, 2016. BY J. Mandakini & Varsha G. S. | Food

Introduction In the instant case of ITC Ltd. Gurgaon v. Commissioner of I.T. (TDS) Delhi,[1] the decision revolved around the applicability of Tax Deducted at Source (“TDS”) on tips received by a hotel. Facts of

Sodexo SVC India Pvt. Ltd. v. State of Maharashtra & Ors. – Taxation of meal vouchers

Wednesday December 23, 2015. BY | Tax

By Sri Vidya and J. Mandakini Introduction The Pune Municipal Corporation levied a 2% Octroi on meal vouchers printed by Sodexo SVC India Private Limited (“Sodexo”), treating them as “goods”. The meal vouchers are issued

SC verdict : VAT on mobile charger higher than mobile handset

Friday December 18, 2015. BY | Tax

By Ashish Kumar Gill The Supreme Court, in State of Punjab & Ors Vs. Nokia India Pvt. Ltd.[1] has held that “a mobile phone battery charger is an accessory to a phone and not a part of

Commissioner of Central Excise, Delhi-I v. Hero Honda Motors Ltd.

Monday March 9, 2015. BY | Tax

By Shuchi K Mehta The Honorable CESTAT Delhi in Commissioner of Central Excise, Delhi-I v. Hero Honda Motors Ltd. [1], allowed the Cenvat credit in respect of mirror assembly, sari guard and tool kit (“impugned goods”)

Bombay HC ruling in favour of Vodafone in transfer pricing case

Monday October 27, 2014. BY | Commercial/Corporate

By Saurav Agarwal The judgment of a division bench, headed by Chief Justice Mohit Shah and Justice M Sanklecha, of the Bombay High Court on October 10, 2014 in Vodafone India Services Pvt. Ltd. v.