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Bajrang Tea Manufacturing Company Private Limited Vs Union of India (Calcutta High Court) I am of the view that a very short issue, according to me, involved in these writ petition is as to whether before passing the aforesaid impugned assessment orders, the objections/representations made by the petitioners against the initiation of impugned proceedings under […]
Hyundai Motor India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) The Tribunal vide Final Order No. 41431 of 2018 dated 01.05.2018 had earlier disposed of the above appeal. In paragraph 5 of the said order, the issue with regard to invoices issued by M/s. Natvar Parekh Industries relating to Port Services […]
Haresh C Sheth Vs ITO (ITAT Mumbai) There were justifiable reasons for the assessee in not filing the TRC in the course of the assessment proceedings. But then, we cannot also remain oblivious of the fact that the A.O had declined to apply the special rate of tax as per the DTAA, for the reason, […]
Bharat Coking Coal Ltd. Vs Commr. of Central Excise & S. Tax (CESTAT Kolkata) The issue before us is whether credit is available on Coal Handing Plant (CHP), which has been set up by the appellant for evacuation of coal from its mining premises. Purpose of setting up of the CHP is to load the […]
E-Land Apparels Ltd. Vs State of Maharashtra (Bombay High Court) Their Lordships thus held that as a general rule that if there has been unreasonable delay the court ought not ordinarily to lend its aid to a party by the extraordinary remedy of mandamus. Their Lordships then considered the following submission made by learned counsel […]
Ikea Services India Pvt. Ltd. Vs ACIT (ITAT Delhi) The TPO has not accepted the decision of the Hon’ble Jurisdictional High Court of Delhi in the case of Li & Fund [supra] solely on the ground that an appeal has been recommended before the Hon’ble Apex Court. In our considered view, when the operation of […]
TV Today Network Ltd. Vs Addl. CIT(A) (ITAT Delhi) Hon’ble Apex Court in case of Exide Industries (Supra) held that the claim with regard to leave encashment has to be allowed on cash basis i.e. actual payment basis and not on accrual basis. It is pertinent to note that the payments with regards to the […]
Appellant is alleged of having availed Input Tax Credit amounting to Rs.15.44 crores on the basis of invoices issued by such non-existent/fake firms without movement of goods, alleged to have been transported by such fake/non-existent transporters, and on the basis of corresponding transport receipts being included in their record for claiming the said benefit.
The law is now well settled that for the purpose of deduction u/s.80M of the Act, only actual expenditure incurred has to be taken into consideration and there cannot be any estimate of expenditure that could be made thereon.
Balaji Services Vs Union of India and others (Madhya Pradesh High Court) As per Section 125 of the Act R/w Rule 3(2)(b) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the petitioners filed online applications in the prescribed form of SVLDRS-1 which should have been accepted. Due to technical glitch, the petitioners could not […]
