Uncover the impact of Section 194R on junkets and corporate gifts. Learn how income tax authorities are scrutinizing these expenses.
Malook Nagar Vs ACIT (ITAT Delhi) Since the AO has not been specified u/s 274 as to whether penalty is proposed for alleged ‘concealment of income’ OR ‘furnishing of inaccurate particulars of such income’, the penalty levied is hereby obliterated. FULL TEXT OF THE ORDER OF ITAT DELHI The present appeals have been filed by […]
In re Baroda Medicare Private Limited (GST AAAR Gujarat) The issue raised by the appellant in the present case is whether the supply of Occupational Health Check – up service by the hospital i.e. nursing staff, doctors, paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied […]
Appellant’s shop in SHA cannot by any stretch of imagination be said to be located outside India. Instead, we find that the appellant’s shop is located within India, as defined under s2(56) of the CGST Act, 2017 read with s2 (27) of the Customs Act, 1962.
In re Deepak & Co. (GST AAAR Delhi) The Appellate Authority for Advance Ruling passed the following order: 1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC. 2. In respect of supply of newspapers, the same are exempted under […]
AAAR, Delhi in In re Indian Institute of Corporate Affairs held that the delay in filing an appeal beyond prescribed limit can’t be condoned
In re Baroda Medicare Private Limited (GST AAAR Gujarat) AAAR held that supply of Occupation Health Checkup Service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up services, ambulance facility and allied medical services to their employees and also the camps conducted for health […]
Stay compliant with ROC filing due dates for FY 2021-22. Learn about the annual return process for private and limited companies.
National Insurance Co. Ltd. Vs Anjana Shyam & Ors (Supreme Court of India) Supreme Court HELD THAT – ‘Insurance company can be made liable only in respect of the number of passengers for whom insurance can be taken under the Motor Vehicles Act and for whom insurance has been taken as a fact and not in […]
State of Rajasthan Through Chief Engineer Vs Godhara Construction Company (Rajasthan High Court) It is not in dispute that the arbitral award was passed on 29.07.2000 and the objections were filed by the appellant-State of Rajasthan under Section 34 of the Act of 1996 on 21.11.2000. It is an admitted position of law that the […]
