Monthly (August 2014) + Consolidated (Jan to August 2014) Digest Of Imp Case Laws
The monthly digest of important case laws for the month of August 2014 and the consolidated digest for the period from January to August 2014 are available for download.
In addition, the consolidated digest for the period from January 2013 to December 2013 as well as the consolidated digest for the period from January 2012 to December 2012 are also available for download.
Highlights of the Digests:
- Arranged section-wise
- Contains only the Most Important judgements from several journals such as BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Income Tax Review, SOT, Taxman, Taxation, TLR, TTJ, BCAJ, ACAJ, www.itatonline.org
Tip: Store the Digests on your PDA/ Smart Phone for 24x7x365 access
We hope you will find the Digests useful.
We look forward to your feedback on how we can further improve the process. Please send your feedback to editor@itatonline.info.
Regards,
Editor,
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Latest:
Birla Corporation Limited vs. ACIT (ITAT Jabalpur)
Though construction, installation and assembly activities are de facto in the nature of technical services, the consideration thereof will not be assessable under Article 12 but will only be assessable under Article 7 if an "Installation PE" is created under Article 5. As Article 5 is a specific provision for installation etc, it has to prevail over Article 12
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