Sri Sri Engineering Works Vs Deputy Commissioner (CT) (Telangana High Court) Challenge made in this batch of writ petitions is to the constitutionality of Telangana Value Added Tax (Second Amendment) Act, 2017. It is the contention of the petitioners that Telangana Value Added Tax (Second Amendment) Act, 2017 is ultra vires the Constitution of India and thus […]
AAAR held that Polypropylene Non-woven bags are made from polypropylene which is a type of plastic and merits classification under Chapter Heading 3923 of HSN/Customs Tariff Act, 1975.
कौन बनेगा करोड़पति गेम शो शुरू होने वाला है और इसी तरह के अनगिनत गेम शो, एप, आनलाइन गेम, आदि सोशल मीडिया पर धडल्ले से चल रहे हैं. सरकार इनसे बचने की जरूर सलाह देती है लेकिन इनकी कानूनी वैधता पर चुप रहती है. लेकिन हां इस पर टैक्स लगाकर राजस्व वसूलने में सरकार को […]
HC held that the relevant date for claiming Old Pension Scheme is the date of actual appointment and not the date of approval of appointment.
Heera Kerala Developers Pvt. Ltd. Vs ACIT (ITAT Cochin) After hearing the rival submissions we observe from the assessment order passed under Section 143(3) of the Act that there was an addition made by the AO under Section 68 of the Act to the tune of Rs.71,66,000/-which has been set off from the returned loss […]
Jammu & Kashmir HC clarifies non-filing of Section 8 application doesn’t waive arbitration rights. Anita Mehta seeks arbitrator appointment.
ITAT held that by acquiring business rights along with tangible assets, the assessee got an up and running business and the specified intangible assets acquired under slump sale agreement are in the nature of any other business or commercial rights of a similar nature on which depreciation is allowable.
G & G Ispat (P) Limited Vs Commissioner (CESTAT Delhi) Appellant admittedly has paid the service tax chargeable from them under reverse charge mechanism, on 31.10.2015, which was reflected in the return filed for the period 2014-15, which was filed on 21.01.2016. Further, appellant has also informed this fact of tax having been deposited vide […]
Bellatrix Consultancy Services Vs Commissioner of Central Tax (Karnataka High Court) It is not in dispute that assessee had paid service tax on an erroneous assumption that it was liable to pay the taxes. The Assessing Authority has allowed a part of the claim. Thus, according to the Assessing Authority, appellant is not liable to […]
It is now well settled proposition of law that electricity is a basic amenity of which a person cannot be deprived. Electricity cannot be declined to a tenant on the ground of failure/refusal of the landlord to issue no objection certificate.
