"24 October 2022" Archive

Authority cancelling GST Registration must Indicate Reasons for the same in order

Om Prakash Mishra Vs State of U.P (Allahabad High Court)

Om Prakash Mishra Vs State of U.P (Allahabad High Court) A perusal of the Annexure no.2, makes it clear that no reasons whatsoever have been recorded while passing the order of cancellation of the registration of the petitioner’s firm. The order clearly being without any reason cannot be accepted to be an order in accordance [&helli...

Collection Charges not payable if VAT Defaulter opts For Kerala Amnesty Scheme, 2017

B. Madhukumar Vs Commercial Tax Officer (Kerala High Court)

B. Madhukumar Vs Commercial Tax Officer (Kerala High Court) It is not in dispute before the court that the petitioner had settled the liabilities in terms of the provisions contained in the Amnesty Scheme of 2017, which was introduced by the provisions contained in the Kerala Finance Act 2017. The provisions of Section 31A(2) of […...

No section 14A disallowance for Taxable dividend

PCIT Vs IFFCO LTD (Delhi High Court)

PCIT Vs IFFCO LTD (Delhi High Court) In view of Section 14A(1), no deduction is to be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of the total income under the As per Section 2(45) of the Act, ‘total income’ means the total amount of […]...

No Service Tax exemption on Computer Education Service under Vocational Training

Advance Computer Education Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Advance Computer Education Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The appellant also raised a point that they are eligible for exemption on the vocational training service. In this regard we find that Computer Education service has been excluded from the Vocational Training service by Notification No. 19/2005-ST dat...

SC judgment in Ashish Agarwal applies to section 148 notices issued during 01st April, 2021 to 30th June, 2021

Nagesh Trading CO. Vs ITO (Delhi High Court)

Nagesh Trading CO. Vs ITO (Delhi High Court) Directions given by the Supreme Court in Ashish Agarwal (supra) were applicable to cases, where notices under Section 148 of the Act had been issued during the period 01st April, 2021 to 30th June, 2021 – which is not the case in the present matter. Consequently, the […]...

Promise by a father to a son to give him property by way of inheritance in lieu of son doing work for father

Guest and another Vs Guest (United Kingdom Supreme Court)

Many years later, father and son fall out. It does not matter who is to blame for the falling out, but they can no longer work together or even live in close proximity....

ITAT deletes addition for LTCG on Penny stock as interim order of SEBI was revoked

Sunita Chaudhry Vs ITO (ITAT Mumbai)

Sunita Chaudhry Vs ITO (ITAT Mumbai) We find that SEBI vide interim order dated 19/12/2014 and 11/08/2015, inter-alia, restrained 154 entities, including the assessee, from accessing the securities market and buying, selling or dealing in securities, either directly or indirectly, in any manner, till further directions, pending investigat...

Missing foundational allegation in Section 148A(b) notice cannot be incorporated by issuing a supplementary notice

Catchy Prop-Build Private Limited Vs ACIT (Delhi High Court)

If foundational allegation is missing in notice issued under Section 148A(b) , the same cannot be incorporated by issuing a supplementary notice....

Types of Fraudulent Activities

Learn about the different types of fraudulent activities, including fraud for personal gain and corporate frauds/irregularities....

Can Non-Restoration of GST Registration be considered a violation of “Right to Livelihood” [Article 21 – Constitution of India]?

Explore the impact of non-restoration of GST registration on the 'Right to Livelihood' in India. Analyze the constitutional implications of this issue....

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