"18 January 2020" Archive

Show cause notice is sine qua non to proceed with recovery under GST

LC Infra Projects Pvt. Ltd. Vs Union of India (Karnataka High Court)

LC Infra Projects Pvt. Ltd. Vs Union of India (Karnataka High Court) Section 73 of the Chapter XV of the Act – contemplates that where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised […]...

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Replacement of machines as a whole cannot be held as revenue expense

CIT Vs. Jawahar Mills Ltd. (Madras High Court)

CIT Vs. The Jawahar Mills Ltd. (Madras High Court) The total replacement cost of three machineries in question purchased by the Assessee amounting to Rs.54,59,149/- came to be allowed by the Tribunal as ‘repairs maintenance expenditure’ or ‘revenue expenditure’. The said findings of the learned Tribunal are clearly...

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Baroda Cricket Association eligible for Section 11 & 12 exemptions : HC

CIT (Exemptions) Vs Baroda Cricket Association (Gujarat High Court)

CIT (Exemptions) Vs Baroda Cricket Association (Gujarat High Court) 1. By this appeal under section 260A of the Income Tax Act, 1961, the appellant Revenue has challenged the order dated 11.06.2019 made by the Income Tax Appellate Tribunal, Ahmedabad Bench ‘B’ in ITA No.2675/Ahd/2017 for assessment year 2014­-15 by proposing the foll...

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HC directs Govt to allow appellant to file rectified TRAN-I

Godrej & Boyce Mfg. Co. Ltd. Vs Union of India & Ors. (Delhi High Court)

Godrej & Boyce Mfg. Co. Ltd. Vs Union of India & Ors. (Delhi High Court) Admittedly there has been a typographical/ clerical error on the part of the petitioner which the petitioner is entitled to correct while filling up the TRAN-I Form, we dispose of this writ petition by directing the Respondents “to either open […]...

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Section 153A Assessment not sustainable if No incriminating material found during search

Sunil Bhalla Vs ACIT (ITAT Delhi)

It is an admitted fact that except jewellery which remained duly explained, no material much less incriminating material was found during search, therefore, in the absence of any incriminating material recovered during search assessment having remained unabated as on date of search could not be interfered with while framing assessment und...

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Mere Providing of Floodlighting connected to a grid not amounts to transmission & distribution of electricity

Vishwanath Projects Limited Vs Commissioner of Service Tax (CESTAT Hyderabad)

Vishwanath Projects Limited Vs Commissioner of Service Tax (CESTAT Hyderabad) Evidently, from a bare perusal of the contract, it is evident that the purpose of the contract is for providing floodlighting along the Indo Bangladesh Border in the State of Tripura and NOT for transmission and distribution of electricity. Merely because electr...

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Cleaning service through manpower engaged under own control is not Manpower services

Mankeshwar Enterprises Vs Commissioner of Central Excise (CESTAT Mumbai)

t is apparently clear that appellant was providing cleaning service through manpower engaged under its control and supervision and not supplied manpower to the service receiver to undertake cleaning service under the control and supervision of the service receiver and and the same cannot be treated as Manpower, recruitment or Supply Servi...

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LTC: TDS deductible on reimbursement to staff for foreign travel leg

State Bank of Bikaner and Jaipur (Now SBI) Vs ITO (TDS) (ITAT Jaipur)

ITAT held that order of the ld CIT(A) is hereby affirmed where he has held the assessee bank to be assessee in default for short-deduction of TDS on LFC/LTC claim relating to foreign leg of the travel of its employees being not eligible for exemption under section 10(5) r/w Rule 2B....

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Concessional Rate of GST applicable for Affordable Housing: AAR

In re Shapoorji Pallonji and Company Private Limited (GST AAR Maharashtra)

In re Shapoorji Pallonji and Company Private Limited (GST AAR Maharashtra) Question 1. Whether the Applicant being the Contractor at Joyville, Virar will be eligible for concessional rate of Goods and Service under Entry (v) (da) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.01/2018-Central ...

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