Jurisprudentiol – Friday's cases

By Vijay Kumar

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Import of Obscene articles - Obscenity not defined - Articles suggesting various modes for stimulating enjoyment of sex, not obscene; if that not be so, Kama Sutra should be banned - HC

ACQUISITION of knowledge for enjoyment of sex through various means is not by itself a prohibited activity, provided it is not done through obscene language or pictures. An article or instruction suggesting various modes for stimulating the enjoyment of sex, if not expressed in any lurid or filthy language, cannot be branded as obscene. If that not be so, books like Kama Sutra should also be banned on the charge of obscenity as this ancient Sanskrit treatise on the art of love and sexual techniques also candidly contains various instructions for heightening the pleasures of sexual enjoyment.

Income Tax

Whether when assessee fails to receive TDS certificates on interest income from banks in time but decides neither to declare income in return nor to take TDS credit on basis of duplicates collected, penalty is warranted in such a case - YES, rules ITAT

ASSESSEE is MD of PISIL and had shown salary from the company, interest income and long term capital gain in his return of income - Assessment u/s 143(3) was completed by making addition on account of interest income - AO observed from the AIR information that the assessee had shown interest income of Rs.2,39,114/- received from UCO Bank, City Bank and ICICI Bank Ltd. Assessee could not explain the issue and agreed on the proposed addition. Penalty proceedings were initiated…

Service Tax

Refund of service tax paid on transport of empty containers from yard to factory is admissible: CESTAT

UNDISPUTEDLY, the appellants have paid Service Tax on the transportation of to and fro movement of the container. The expression used in the Notification No. 3/2008- is “in relation to transport of export goods”. This expression covers the transport of empty container from the factory to place of export of goods. The Tribunal in the case of Tata Coffee Ltd. (supra) has held that the expression “in relation to transport of export goods” is wide enough to cover even transport of empty containers from the yard to the factory for stuffing of export goods.

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