It was the submission that assessee has acquired multiple units and, therefore, the assessee is not entitled to claim of exemption u/s. 54F
Lifecell International Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appellant then sought for refund of the service tax paid by them to the tune of Rs.11,60,968/- on the ground that no services were provided by the German company to them and that the amount having been refunded to them, they […]
Kalubhai Ranchhodbhai Dhakecha Vs ITO (ITAT Ahmedabad) A perusal of the assessment order however reveals that there is nothing mentioned in the order that the opening balance was found unsubstantiated. The assessment order only finds a mention of the fact regarding the quantum of opening cash balance 9,06,927/- which included 4,03,585/- agricultural income and 2,78,391/- […]
ITAT held that revenue should also be careful when filing the appeals against the order of the appellate authorities. Not all orders of the appellate authorities are erroneous; a little care in filing these appeals would go a long way.
UCO Bank Vs GIT Textiles Manufacturing Limited (NCLT Kolkata) Corporate Debtor contended that the instant petition is barred by limitation. It can be seen that the date of default is mentioned to be 30.09.2012 i.e the date on which the account became NPA. Accordingly, the limitation period for filing the application would ordinarily end on […]
S. Square Infra Vs Garneni Chalapathi Rao (Telangana High Court) The learned counsel for the petitioner mainly contended that as the respondents nominated the Arbitrator residing at Hyderabad, only the Courts at Hyderabad are having jurisdiction but not the Courts at Sangareddy and thus, sought for transfer. Admittedly, the offer of the respondents was rejected […]
When a bail petition is filed, the Court is bound to take into consideration all the contentions raised and pass an appropriate order. It is necessary to look into the material on record which prima facie connects the accused with the crime and adverting to those materials
Charu Kishor Mehta Vs Prakash Patel & Ors. (Supreme Court) Apart from making a bald statement of collusion between Defendant Nos. 1, 2 & 4 and the secured creditor, i.e., M/s. Phoenix A.R.C. Pvt. Ltd. there is nothing substantial as to how and as to what precise fraud has been committed. The only case of […]
Voltas Limited Vs Ashok Kumar (Delhi High Court) It has been submitted that the present suit has been filed seeking permanent injunction restraining Defendant No. 1 from infringing the plaintiff‟s registered trademark(s) through use of the registered and well-known trademarks VOLTAS and/or the VOLTAS Logo on the website www.myvoltascare.com, passing off the Impugned Website as […]
HC court is of the view that applicant-petitioner is a Chartered Accountant and not a public servant. Thus provisions of Prevention of Corruption Act, 1988Act cannot be involved against a private person alone, is a question worth consideration.
