"editor2" Archive

Revised Statewise GST Enrolment schedule with % Enrolled

Enrolment schedule for your State The GST schedule of the enrolment activation drive for states is given below. Existing Dealers should complete the enrollment during the specified dates. We encourage you to complete the enrolment during the specified dates. State Start Date End Date % Enrolled Puducherry 08-11-2016 31-03-2017 77.8% Sikki...

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National Coal Wage Agreement is a settlement U/s. 2(P) of ID Act 1947

Avinash Saloman, Vs South Eastern Coalfields Limited, (Chhattisgarh High Court)

Thus, on the basis of aforesaid decision, it is quite vivid that National Coal Wage Agreement is a settlement within the meaning of Section 2(p) of the ID Act and is binding as provided under Section 18(3) of the ID Act and having force of law and to continue to remain in force unless the same is altered/modified or substituted by another...

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Gratuity is property under Article 300-A of Indian Constitution

Ramlal Sharma Vs State of Chhattisgarh (Chhatisgarh High Court)

In the matter of State of Jharkhand and others v. Jitendra Kumar Srivastava and another1 , it has been held by Their Lordships of the Supreme Court that gratuity and pension are not bounty and it is thus a hard earned benefit which accrues to an employee and is in the nature of property. ...

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Determination of caste status can be done only by Caste Scrutiny Committee

Virodhan Ram, Vs State of Chhattisgarh, (Chhatitisgarh High Court)

The Supreme Court in the matter of Madhuri Patil v. Commissioner, Tribal Development5 formulated scheme for verification of tribal status and held that any application for verification of her tribal status as a scheduled tribe should be carried out by such committee and issued direction for issuance of social caste certificate, their scru...

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Not considering married daughter for Compassionate appointment is violative of Constitution

Smt. Sarojni Bhoi Vs State of Chhattisgarh, (Chhattisgarh High Court)

HC held that Policy of Compassionate appointment excluding married daughter for consideration is a retrograde policy of Welfare State and violative of Article 16(2) of the Constitution. ...

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ITAT cannot dismiss appeal without considering merits

Balaji Tirupati Enterprises Vs Commissioner Of Income Tax And Another (Allahabad High Court)

It appears a little strange that when the assessee either himself or through his authorized representative is not attending the hearing to argue the case, still the Tribunal has to decide the appeal on merits. ...

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Assessee need not continue compounding scheme till completion of work under KVAT Act

KNR Construction Ltd. Vs Commercial Tax Officer (Works Contract) (Kerala High Court)

HC held that The mere fact that petitioner's work, which commenced in previous year, had been compounded for that year would not require continuance under the scheme in subsequent year, for reason of there being no provision available requiring such a continuance....

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Deduction U/s. 80IA(4) eligible on lease rental income from open yard

The DCIT, Circle-1(2) Vs Belair Logistics Limited, (ITAT Hyderabad)

The assessee claimed deduction under section 80IA(4) on total income including the income received from lease rental on open yard. The A.O. observed that since open yard is not an infrastructure facility within the meaning of Section 80IA(4) of the Act, ...

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Section 35F do not bar Pre-Deposit out of CENVAT Credit Account

M/s.Manaksia Ltd. Vs Commissioner of Central Excise, Haldia (CESTAT Kolkata)

In view of the above observations, the view taken by the First Appellate Authority, that deposit under Section 35F (i) cannot be made from CENVAT Credit Account, is not the correct appreciation of law so long as the CENVAT Credit is permissible for utilisation as per Rule 3(4) of the CENVAT Credit Rules, 2004. Accordingly, appeal filed ...

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No deduction denial for mere non approval from Prescribed Authority: HC

M/S Shrikar Hotels Pvt. Ltd. Vs CIT (Allahabad High Court)

HC held that that it was inappropriate and illegal on the part of Director General, Income Tax (Exemptions) not to take a decision on Assessee's application filed for seeking approval as required under Section 80IB(7)(c). ...

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