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Archive: 10 April 2022

Posts in 10 April 2022

Settlement between Workers & Management not binding under Industrial Disputes Act If Not Sent to Prescribed Authorities

April 10, 2022 4482 Views 0 comment Print

Laxman Vs State of Rajasthan (Rajasthan High Court) The provisions of Rule 2(p), Rules 58 and 75 of the Rules, 1958 clearly reflect that for a settlement arrived at between the parties by mutual negotiations, the same has to be sent to the State Government, Labour Commissioner and the conciliation officer concerned. The provisions are […]

Compassionate Appointment cannot be claimed as a Matter of Right: HC

April 10, 2022 11118 Views 0 comment Print

Iqbal Khan Vs State of U.P. and 2 Others (Allahabad High Court) (a) A provision for compassionate appointment is an exception to the principle that there must be an equality of opportunity in matters of public employment. The exception to be constitutionally valid has to be carefully structured and implemented in order to confine compassionate […]

Penny Stock Cases: ITAT Condones delay in Appeal Filing; Vivad Se Vishwas scheme not confers any vested right on assessee

April 10, 2022 1146 Views 1 comment Print

PCIT Vs Dinesh Kumar Bansal (HUF) (Calcutta High Court) The Court : In all these applications the revenue has sought for condonation of delay in filing the appeals before this Court under Section 260A of the Income Tax Act, 1961 (the Act, in brevity) challenging the orders passed by the Income Tax Appellate Tribunal, Kolkata […]

Test services in India for Clients located outside India is Export services

April 10, 2022 1443 Views 0 comment Print

MedGenome Labs Ltd. Vs Commissioner Of Central Tax (CESTAT Bangalore) As per Rule 3 of POPS Rules, the place of provision of service shall be the location of the recipient of service. In the present case, the location of the recipient of service is in abroad. Therefore, the service deemed to have been provided in […]

CESTAT quashes Service Tax Demand raised against Anil Kumble

April 10, 2022 2631 Views 0 comment Print

CESTAT Bangalore rules in favor of Anil Kumble, citing precedent. No service tax liability for services provided under agreements with M/s. RCSPL and franchisee.

Appeal not filed electronically – Cannot be dismissed on technical ground

April 10, 2022 783 Views 0 comment Print

Shantilal S Jain, HUF Vs ITO (ITAT Mumbai) In this case CIT(A) has dismissed the appeal on technical ground as the assessee has not file the same electronically as per Rule 45 of the Income-tax Rule. It appears that only one notice was issued by the CIT(A) to the assessee and the status of the […]

Loan Received/paid in cash to meet immediate business requirements – ITAT cancels section 271D/271E penalty

April 10, 2022 984 Views 0 comment Print

Balwan Singh Vs ACIT (ITAT Delhi) The assessee is engaged as a transporter and has not maintained any regular books of account. The assessment has been made on estimations, keeping in mind the transportation receipts earned by the assessee which also includes some of impugned entries towards cash receipts by way of loan. The assessee […]

HC directs restoration of GST registration which was cancelled for non-filing of Returns

April 10, 2022 4647 Views 0 comment Print

Tvl. Alamelu Contracts Vs Commissioner of Commercial Taxes (Madras High Court) The petitioner has challenged the impugned order, dated 16.07.2019, cancelling the Goods and Services Tax Registration. The impugned order preceded the show cause notice, dated 04.07.2019. It is the specific case of the petitioner that the petitioner was not having business and therefore, the […]

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