Dee Vee Projects Ltd. Vs Government of Maharashtra (Bombay High Court) Order not specifying amount to the extent to which the ECL has been blocked is Illegal A careful perusal of Rule 86-A would show that there is no specific mention therein about the blocking of the ECL and what is stated is that the […]
In re Adhav Packs Private Limited (GST AAR Kerala) The applicant was afforded an opportunity of personal hearing through virtual mode on 26.10.2021 at 3.00 p.m. The applicant by e-mail dated 25.10.2021 intimated that they had decided not to proceed further in the matter since the matter has been clarified in a notification stating that […]
GSt exempt on health-care services provided to patients at their residence through qualified nurses and other technically qualified persons
GST exempt on insurance services under MoU for a subscription-based benefit for compensation on death to members of Kudumbasree
Supply, erection, commissioning and installation of tailor/custom made lifts/elevators falls under SC 995466 & attracts 18% GST
GST ITC admissibility on hiring of bus/motor vehicle having approved seating capacity of more than 13 persons for transportation of employees to & from workplace
In re Kapil Sons Explosives LLP (GST AAR Maharashtra) The registered taxable person M/s Kapil Sons Explosives LLP (Applicant) is engaged in drilling and blasting works using Industrial explosives and other materials. Applicant has submitted that, M/s CIDCO has given a contract to M/s Balajee Infratech and Constructions Pvt. Ltd. (Balajee) for Drilling, Blasting, Mucking […]
In re Windlas Biotec Ltd (GST AAAR Uttarakhand) In the instant case the moot issue to be decided is whether the product ‘Dry Powders containing Protein Powder with Vitamins & Minerals’ merit classification under chapter 3004 of the GST Tariff Act, 2017 or otherwise. As regard to the applicant’s claim that product in question merit […]
Taxation on Capital Gains in India (Fy 31.03.2022/Ay 2022-23) S. N. Under the head Section 54 Section 54B Section 54D Section 54EC Section 54F Section 54G Section 54GA 1 Nature of Assesse Individual / HUF ‘only’ Individual / HUF ‘only’ ‘All’ assesses All’ assesses Individual / HUF ‘only’ ‘All’ assesses ‘All’ assesses 2 Nature of […]
As held by Allahabad High Court in Mon Mohan Kohli Vs. Assistant Commissioner of Income Tax, it is concluded that law prevailing on the date of issuance of notice under section 148 has to be applied.
