Introduction In the instant case of ITC Ltd. Gurgaon v. Commissioner of I.T. (TDS) Delhi, the decision revolved around the applicability of Tax Deducted at Source (“TDS”) on tips received by a hotel. Facts of
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
By Ashish Kumar Gill The Supreme Court, in State of Punjab & Ors Vs. Nokia India Pvt. Ltd. has held that “a mobile phone battery charger is an accessory to a phone and not a part of
By Shuchi K Mehta The Honorable CESTAT Delhi in Commissioner of Central Excise, Delhi-I v. Hero Honda Motors Ltd. , allowed the Cenvat credit in respect of mirror assembly, sari guard and tool kit (“impugned goods”)
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.