PCIT Surat Vs Nageshwar Enterprises (Gujarat High Court) -
PCIT Vs Nageshwar Enterprises (Gujarat High Court) A Co-ordinate Bench of this Court, in the case of Kailashben Manharlal Chokshi vs. Commissioner of Income-tax, 328 ITR 411, took the view that merely on the basis of admission, the assessee cannot be subjected to additions. The Co-ordinate Bench proceeded to observe that unless and until ...
Sutherland Mortgage Services INC Vs Principal Commissioner (Kerala High Court) -
In the instant case, it is true that the issue relating to determination of place supply as aforestated is not expressly enumerated in any of the clauses as per clauses (a) to (g) of Sec. 97(2) of the CGST Act, but there cannot be any two arguments that the said issue relating to determination of place of supply...
State of Madhya Pradesh and Ors. Vs. Lafargy Dealers Association and Ors. (Supreme Court) -
State of Madhya Pradesh and Ors. Vs. Lafargy Dealers Association and Ors. (Supreme Court) Whenever a new state is created, there would be difficulties and, issues would arise but these have to be dealt within the parameters of the constitutional provisions and the law and not by negating the mandate of the Parliament which has […]...
Anand I Power Ltd. Vs Commissioner of Central GST (CESTAT Mumbai) -
Anand I Power Ltd. Vs Commissioner of Central GST (CESTAT Mumbai) Renting of immovable property services taken to be used as branch office for procurement of orders, delivery of goods, repair and maintenance service as well as for marketing purpose are admissible credits for both pre and post amendment period covering the entire disputed ...
In re Chowgule and Company Private Limited (GST AAAR Goa) -
In re Chowgule and Company Private Limited (GST AAAR Goa) In the instant case alo, the exported goods are specified in the Second Schedule to the Customs Tariff Act, 1975 as subjected to export duty; while by a Notification issued under Section 25 (1) of the Customs Act, the same were exempted. Hence, the ratio […]...
In continuation of my 1st article on Budget analysis ‘Fiscal Deficit Financial Year-2020-21 depends on Stake Sale‘ of key areas I find that the new tax regime which is optional till now creates a significant problem for Indian savings. I also find that the day the New Tax Regime becomes permanent in the coming year’s [...
F. No. IRDAI/RI/1/167/2020 -
03/02/2020
The percentage cession of the sum insured on each General Insurance Policy to be reinsured with the Indian Re-insurer(s) shall be 5% (five percent) in respect of insurance attaching during the financial year beginning from 1st April, 2020 to 31st March, 2021, except the terrorism premium and premium ceded to Nuclear pool, wherein it would...
Notification No. 14/2020-Customs (N.T./CAA/DRI) -
03/02/2020
Appointment of Common Adjudicating Authority by DGRI- Notification No. 14/2020-Customs (N.T./CAA/DRI) Dated 3rd February 2020. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 14/2020-Customs (N.T./CAA/DRI) New Delhi, dated the ...
Notification No. 13/2020-Customs (N.T./CAA/DRI) [S.O. 562(E)] -
03/02/2020
S.O.562(E). - In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated 4th June 2015 in Gazette of India, Extra-ordinary, Part-II, section 3, sub-section (i), and as amended by notification No. 133/2015-Customs (N.T.), published vide number G.S.R. 916(E) dated 30th November 2015 in Gazette of Ind...
Notification No. 12/2020-Customs (N.T./CAA/DRI) -
03/02/2020
Appointment of Common Adjudicating Authority by DGRI- Notification No. 12/2020-Customs (N.T./CAA/DRI) Dated 3rd February 2020. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 12/2020-Customs (N.T./CAA/DRI) New Delhi, dated 3rd ...