The present article covers all the basic topics one needs to know about e-Aadhaar Card like the benefits of e-Aadhaar card; information listed on an e-Aadhaar card; download of e-Aadhaar card; download of e-Aadhaar by name and birth date; masked Aadhaar card and download thereon and FAQs. Benefits of e-Aadhaar Card- Benefits of e-Aadhaar Card […]
Vijay D. Patel Vs CIT (ITAT Ahmedabad) It is clear that post amendment to section 271(1)(c) w.e.f. 1-4-2002 authorizing the commissioner also initiate penalty u/s 271(1)(c), the CIT still cannot direct the Assessing Officer to initiate penalty proceedings while exercising his revisionary power u/s. 263 of the act. The decision of the Jurisdictional High Court […]
CESTAT set aside the order passed by the Revenue Department rejecting the appeal filed for refund claim by the assessee. Held that, the refund claim of input services under GST cannot be denied solely on technical reasons.
State of Madhya Pradesh Vs R.D. Sharma (Supreme Court of India) It may be noted that Supreme court has consistently held that the equation of post and determination of pay scales is the primary function of the executive and not the judiciary and therefore ordinarily courts will not enter upon the task of job evaluation […]
Bajaj Allianz General Insurance Company Private Ltd. Vs Union of India (Supreme Court of India) Learned ASG has pointed out that insofar as our direction (v) of our order dated 16.11 2021 we had dealt with the aspect of Tax Deduction at Source (TDS) in Motor Accident Claims at two different rates from 10% to […]
Abrar Kazi Vs State of Karnataka (Karnataka High Court) It is true that if a player indulges in match fixing, a general feeling will arise that he has cheated the lovers of the game. But, this general feeling does not give rise to an offence. The match fixing may indicate dishonesty, indiscipline and mental corruption […]
Randox Laboratories India Private Limited Vs ACIT (ITAT Bangalore) The core issue arising for consideration is, whether the international transaction relating to purchase of reagents, spares, consumables from the AE is a simple trading activity, hence, can be benchmarked under RPM. Before we advert to the core issue, it is necessary to understand the activities […]
Additional Director General Vs Hazel Mercantile Ltd (Gujarat High Court) t appears from the materials on record that the respondent No.1 herein imported goods declaring the same to be ‘Naphtha’ classified under CTH 27101229. The goods were imported at the Kandla Port vide the Bills of Entry. It appears that the respondent No.2 herein – […]
It is trite that the deficiencies in the investigation or incorrect demand in the first show cause notice cannot be made good in the second show cause notice and subsequent show cause notice alleging suppression of facts again is not reasonable since repeated issuance of notices would result in revisiting the concluded proceedings and reopening of the proceedings at any point of time.
Competition Commission of India Vs State of Mizoram (Supreme Court of India) The Supreme Court has ruled that the Competition Commission of India (CCI) cannot be prevented from investigating anti-competition Element in the tendering process of lotteries on grounds of lottery business outside the ambit of commercial intercourse. We must take note of the expansive […]
