Where in addition to regular salaries and benefits in India, living allowance is given to employees of Indian company who are temporarily deployed in USA to work for Indian company, living allowance will be exempt from tax - [2011] 15 taxmann 328 (Kolkata - Trib.)
Printed material purchased by assessee for use in manufacture and trade of footwear was a transaction of purchase and sale and, thus, assessee was not liable to deduct tax at source under section 194C - [2011] 15 taxmann 327 (Delhi - Trib.)
Where assessment orders under section 143(3) were passed without issuing any notice to assessee under section 143(2), said orders were invalid and, thus, liable to be quashed - [2011] 15 taxmann 326 (Chennai - Trib.)
Where assessee, engaged in operation of air-transportation, did not purchase even a single aircraft till end of relevant previous year, it was to be concluded that it had not commenced its business - [2011] 15 taxmann 325 (Bangalore - Trib.)
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