HC held that, GST Notice which failed to mention allegations of fake invoices against assessee is not valid and warned department to strictly give proper training to officers.
Addl. CIT Vs Mayur Batra (ITAT Delhi) When the taxable income of the tax-payer has to be computed on the basis of partial information in Return and remaining on queries put by the Ld AO during assessment, then in the next place the sum payable by assessee, on the basis of such computation has to […]
CESTAT held that the assessing authority has not found any undeclared machines in the manufacturing premises or factory of the assessee and duty has been demanded based on assumptions and presumption, which is not permissible under the scheme of compounded levy on the product manufactured by the assessee. Therefore, the appeals filed by the assessee were allowed by the CESTAT.
Understanding Section 74 of CGST Act, 2017: Learn about the provisions for tax determination and demand adjudication by Proper Officer.
Telangana High Court held that the court can extend the timelines of One Time Settlement Scheme (OTS) on examination of the facts therein and also satisfying the reasons mentioned therein by the loanee.
Karnataka High Court held that there is no prohibition under the Employees Compensation Act for blood relatives to be employer and employee.
Delhi High Court held that considering the limited scope of judicial review u/s. 34 of the Arbitration Act, court cannot modify the arbitral award by awarding interest to the appellant.
CESTAT Delhi held that sub-units/sub-assemblies of equipments such as modems, routers, hubs, repeaters, multiplexers would not be apparatus and NIC (i.e. a standalone apparatus) cannot be compared with Router Line Cards. Thus, Router Line Cards are classified under CTI 8517 70 90 and not CTI 8517 69 90.
It will be in the best interest of Respondent Public Authority to explore the viability of introducing/updating a FAQs Section on their website wherein the most commonly sought issues/clarifications and/or respective orders/circulars/their jurisdictions and also their powers/roles can be easily identified and relevant information in that regard can be placed in the public domain in keeping with the letter and spirit of suo motu disclosures prescribed under Section 4 of the RTI Act.
In present case, the Hon’ble Supreme Court held that the Respondent in this case shall not be entitled to the appointment on compassionate ground on the death of her father, who died in the year 1995. If such an appointment is made now, the same shall be against the object and purpose for which the appointment on compassionate ground is provided.
