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Archive: April, 2022

Posts in April, 2022

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

April 10, 2022 2575 Views 0 comment Print

CESTAT Bangalore held that genomic analysis services provided to foreign clients qualified as export of service under Rule 6A and were not liable to service tax.

CESTAT quashes Service Tax Demand raised against Anil Kumble

April 10, 2022 2961 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 1146 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 1206 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 5235 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 […]

Scope and Usage of ‘Tort of Unlawful Interference with Economic Rights’ In Light of Amazon-Future Tussle

April 9, 2022 2319 Views 0 comment Print

The tort of unlawful interference with economic rights is one of those fewer known torts which has evolved over the years, it can be defined as the unlawful interference of a person in the contract between two parties which may involve inducing one of the parties to breach the contract or interfering with their contracting rights unlawfully.

Its VERSUS It’s

April 9, 2022 1152 Views 0 comment Print

Don’t make the mistake of confusing the possessive its with the contractive it’s. Its is a pronoun meaning belonging to it. Like the other possessive pronouns (my, mine, your, yours, his, her, hers, ours, their, and theirs), its does not take an apostrophe. we use Its to say that something belongs to or refers to something.

CCI found Dumper Truck Union guilty of anti-competitive conduct

April 9, 2022 1113 Views 0 comment Print

CJ Darcl Logistics Ltd. Vs Dumper and Dumper Truck Union Lime Stone (Competition Commission of India) Commission holds Dumper Truck Union to have contravened the provisions of Section 3(3)(a) and 3(3)(b) read with Section 3(1) of the Act, as the said union determined prices to be charged in concert and also limited and controlled the […]

CCI order against anti-competitive conduct by various bidders in supply & installation of signages

April 9, 2022 1035 Views 0 comment Print

In Re: Alleged anti-competitive conduct by various bidders in supply and installation of signages at specified locations of State Bank of India across Ina (Competition Commission of India) Brief Facts 1. The present case was taken up by the Commission suo motu under Section 19(1) of the Competition Act, 2002 (the ‘Act’) pursuant to a […]

Cartelisation by Shipping Lines in provision of Maritime Motor Vehicle Transport Services

April 9, 2022 927 Views 0 comment Print

In Re: Cartelisation by Shipping Lines in the matter of provision of Maritime Motor Vehicle Transport Services to the Original Equipment Manufacturers (Competition Commission of India) The evaluation of available evidence indicates that there was an agreement between NYK Line, K-Line, MOL and NMCC with the objective of enforcement of “Respect Rule”, which implies avoiding […]

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