Bilfinger Neo Structo Pvt. Ltd. Vs ACIT (ITAT Ahmedabad) As regards ground relating to Employees Welfare Expenses includible in value of Fringe Benefit Tax, the Ld. AR submitted that the details were properly filed before the Assessing Officer which were never taken into account by the CIT(A) as well as Assessing Officer. Ld. AR further […]
DCIT Vs Analytical Technologies Ltd. (ITAT Ahmedabad) Assessee submitted that there is no contravention of Section 269SS of the Act relating to the loan transactions made through banking channel, the same are availed by the Director and passed to the assessee company through ‘journal entry’ wherein penalty u/s. 271D cannot be levied. The ld. CIT(A) […]
In case of rendering of health care/medical services and not supply of goods, the value recovered by the hospitals towards the cost of medicines, implants, stents, lenses and various other charges towards room rent, supply of food could not be classifiable as sale or supply of goods but the transaction would be of service on account of Predominant Test/ Aspect Doctrine.
Traffic Police directed to ensure that all vehicle owners removed pressure horns from all private, official transports & auto rickshaws
Right to change the name has been held is a facet of fundamental right as guaranteed under Article 19(1)(a) of the Constitution of India
Section 142(2) of N.I. Act clears that no classification of cheque, as bearer or cross cheque/account payee cheque is made for jurisdiction
In the present case, the Agreement has indeed been signed by the respondent, who himself resists the appointment of an arbitrator thereunder.
D. Ravinder Reddy Vs Smt. C. Geethanjali (Telangana High Court) In the present case, there is no dispute that the parties by incorporating Clause 28 had agreed to resolve their disputes through arbitration. The said clause is extracted below: “In the case of any dispute between the parties hereto touching these presents, the matter shall […]
Cowtown Software Design Pvt. Ltd. Vs DCIT (TDS) (ITAT Mumbai) It is not in dispute that assessee made payment to Ad agency i.e. Social Kinnect. We find from the perusal of the agreement with Social Kinnect and scope of services defined therein, Social Kinnect would engage various professional artists for preparation and execution of the […]
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