From our Legal Corner - tomorrow's cases

By Vijay Kumar

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

Assessee and Revenue rushing to HC in every case - What constitutes a substantial question of law? - Delhi HC explains

IT has of late become a pedestrian trend amongst the assessees as well as the Revenue to run to the High Court to file an appeal u/s 260-A at the drop of a hat. However, it has to be borne in mind that jurisdiction of the courts u/s 260-A is limited to cases which involve only a substantial question of law. In other words, cases involving pure questions of fact cannot be taken to the high court in second appeal and do not fall within its jurisdiction. But what constitutes a question of law does not have a prescribed definition. But in this case, the High Court has discussed as to what constitutes a question of law, and what factors may determine whether a substantial question of law is involved or not.

Service Tax

Service Tax - GTA during 1997 - 98 - tax was payable by the recipient during the time - penalty waived - CESTAT

The ghost of Service Tax on GTA refuses to leave our hallowed portals of law.

Central Excise

Contaminated/overfilled/under-filled bottles of aerated waters - not marketable - excisable? Matter referred to Larger Bench - CESTAT

See our columns tomorrow for the judgements