Process of drawing of wire from wire rods amounts to manufacture of thing or article within meaning of section 80-IC

On non-compliance with statutory condition precedent, reopening of an assessment cannot be sustained. www.taxmann.com/BreakingNews.aspx

All payments by way of dividend have to be taxed in the hands of the recipient of the dividend namely the shareholder.

contd. carries on its own scope of work independently does not reasonably lead to the conclusion that an AOP has been formed

Merely coming together and acting in cooperation with each other for the purpose of executing the work while each member

Penalty cannot be levied u/s 271D for receiving cash from borrower by a lender in violation of section 269SS

There is no direct decision in favour of the Revenue for levy of service tax on the service component of a works contract prior to 1-6-2007

A statement taken under section 133A during survey cannot have same value as evidence recorded during search u/s 132(4)

Obligation to deduct tax at source u/s 195 arises only when payment is chargeable under provisions of Act (Dissented from Samsung’s case)

Guidelines for review of cases which require prior approval of the GOI for making foreign investment - Press Note No. 1 (2010 Series)