Jurisprudentiol - Monday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Income Tax

Can an income, declared in belated return, be treated as undisclosed income if belated return is filed after search and seizure operation? - YES, says Delhi High Court

THE issue before the High Court is - Whether income disclosed in belated return, without timely payment of advance tax, can be termed as ‘disclosed income' for the purpose of assessment under chapter XIV-B, if the belated return is filed after the action of search. And the HC's answer is YES.

Central Excise

If skin of hands is skin, skin of other body parts is not skin? Lux Body wash is classifiable under 3402.90 : CESTAT

LUX Body Wash, Skin Care Moisturising Body Wash, and Skin Case Deep Cleaning Body Wash are classifiable under sub-heading 3402.90 - But not under 3307.39 as contended by the revenue - The product being an OSSA product and keeping in view the amended provisions of explanatory notes, such products have to be held as classifiable under Heading 34.02.

Service Tax

Maintenance and repair of pumps after clearance from factory - Not input service for manufacturer - Pre-deposit ordered: CESTAT

SERVICE was rendered long after the sale/ clearance of the pumps from the appellant's factory. Between this service and the manufacture of the pumps, the appellant is yet to establish a connection, let alone integral. Prima facie even the High Court's judgement in the case Ultratech Cement Ltd. would not operate in support of the appellant.

See our columns Monday for the judgements