Adani Energy Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) The Cenvat credit on input services was denied on the ground that the input services were also used in PNG Sale i.e. trading activity. Since the input services were not used for providing of output services, the Cenvat credit used in such activity was denied. We […]
Bharat Mint And Allied Chemicals Vs Commissioner Commercial Tax (Allahabad High Court) The stand taken by the respondents in the counter affidavit that the writ petition is not maintainable as the petitioner has an alternative remedy of appeal under Section 107 of the Act, can also not be accepted inasmuch as it is settled law […]
Abhay Jain Vs High Court Of Judicature For Rajasthan And Anr (Supreme Court) SC held that the appellant may have been guilty of negligence in the sense that he did not carefully go through the case file and did not take notice of the order of the High Court which was on his file. This […]
Introduction In 2002, the world had observed the collapse of US energy sector giant Enron Corporation when it was at the peak of business with the reputation of ‘America’s most innovative companies’ for six consecutive years by Fortune. In 2016, the world had observed a series of paper leak, known as Panama Papers, which revealed […]
The success of any organization not only depends merely on its tangible assets but also on the company’s reporting practices, policies adopted, technology used, awareness of stakeholders, investor’s role, financial analyst’s comments, and attitudes of public occupies a predominant role. The past few years skyrocketing development has prompted companies to start considering the importance of […]
Land Policies for Tribal Background As per 2001 Census, Tribal population constitute 8% of the total population of the Country and among them 80% live in the central belt, extending from Gujarat and Rajasthan in the West and across the States of Maharashtra, Madhya Pradesh, Chhattisgarh, Bihar, Jharkhand and Orissa, to West Bengal and Tripura […]
Tax Practitioners’ Association, Indore has made a representation against Indiscriminate and a rash of notices by Income Tax Department Tax Practitioners’ Association, Indore TPA Hall, Room No. 17, Ground Floor, Aaykar Bhawan (Main Building), Indore – 452001 (M.P.) E-Mail : [email protected] Date: 16/03/2022 To, Smt. Nirmala Sitharaman Hon. Union Minister of Finance, Ministry of Finance, […]
Vinayak Metal Through Its Proprietor Ankit Ratilal Gunjariya Vs State of Gujarat (Gujarat High Court) On bare perusal of the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague […]
Arjun Yadav Vs DCIT (ITAT Chandigarh) In the instant case, it is not in dispute that employees’ contribution to ESI and PF had been deposited well before the due date of filing of return of income u/s 139(1) of the Act. We further note that though the ld. CIT(A) has not disputed the various decisions […]
High Court held that use of the expression ‘may’ in Section 144B(7)(viii) is not decisive. Where a discretion is conferred upon a quasi judicial authority whose decision has civil consequences, the word ‘may’ which denotes discretion should be construed to mean a command. Consequently, the requirement of giving an assessee a reasonable opportunity of personal hearing is mandatory.
