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4 results for “transfer pricing”+ Section 65Bclear

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Cochin57Hyderabad52Delhi29Mumbai25Chennai18Jaipur6Bangalore5Indore5Chandigarh4SC4Jodhpur1Karnataka1

Key Topics

Section 833Section 653Section 73(1)3Section 35L3Penalty3Section 772Addition to Income2Limitation/Time-bar2

COMMISSIONER OF SERVICE TAX DELHI vs. QUICK HEAL TECHNOLOGIES LIMITED

In the result, the appeals are allowed

C.A. No.-005167 - 2022Supreme Court05 Aug 2022

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 35LSection 65Section 66ESection 73(1)Section 83

Section 65B (44) of the Act also excludes from the definition   of   “service”   any   activity   which   constitutes merely such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of clause (29A) of article 366 of the Constitution. As noticed above, the Supreme Court in Tata Consultancy Services held that Canned Software supplied

COMMISSIONER OF GST AND CENTRAL EXCISE vs. M/S CITIBANK N.A

C.A. No.-008228 - 2019
Supreme Court
09 Dec 2021

Bench: HON'BLE MR. JUSTICE K.M. JOSEPH

Section 35L(1)(b)Section 64(3)Section 65Section 65(10)Section 65(105)Section 65(12)Section 65(7)Section 83

Section 66 B accompanied by the definition of service under Section 65B (44) and the legislature further providing for the negative 80 list of services which stood excluded from the levy of service tax in Section 66 D, the question would only be whether there is any service and whether it is excluded under Section 66 D. The relevant part

COMMISSIONER OF SERVICE TAX vs. M/S ELEGANT DEVELOPERS

C.A. No.-011744-011745 - 2025Supreme Court10 Nov 2025

Bench: HON'BLE MR. JUSTICE SANDEEP MEHTA

Section 35LSection 65(105)(v)Section 65(88)Section 69Section 70Section 73(1)Section 75Section 76Section 77Section 78

transferred title of land to SICCL after negotiating the price thereof with the owners and procuring a Power of Attorney to execute the sale deeds. Hence, these activities were purely of sale/conveyance of immovable property which clearly falls within the exception as provided under Section 65B

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

transfer to the copy/copies any copyright or other marking on the Software or Documentation. d) not use the Software or Documentation for any other purpose than permitted in this Article 20, License or sell or in any manner alienate or part with its possession. e) not use or transfer the Software and/or the Documentation outside India without the written consent