From our Legal Corner

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.India International Centre is not a Mandap Keeper – CESTAT

Commencement of Insurance Business - If no policy was sold, benefits of Sec 44 cannot be allowed - Expenses also not allowable on same ground - Interest income to be taxed under head 'Income from other sources' : ITAT

Over invoicing of DEPB exports - Tribunal referring to party's arguments came to abrupt conclusion without discussing how detailed order of Commissioner was erroneous - Matter remanded by Supreme Court

See our columns tomorrow for these judgements