Umeshkuamr Harilal Shah Vs ITO (TDS) (ITAT Ahmedabad) It is undisputed fact that the assessee is not a manufacturer and the scrap which was sold by the assessee was not from the manufacturing activity. The decision of the Special Bench in case of Bharti Auto Product (supra) was observed that scrap means wasted which is […]
Pre-existing dispute under IBC must be employed cannot be equated with even principle of preponderance of probability which guides a civil court at the stage of finally decreeing a suit.
Nurture Marketing Pvt. Ltd Vs Commr. of CGST & CX (CESTAT Kolkata) Appellant submitted that the commission in respect of volume purchase by the Second Level of distributor for the periods of 2006-07 to 2010-11 earned by the appellant is to the tune of Rs.1,22,46,991/- and the Service Tax on the same was Rs.13,94,933/- and […]
ITO Vs Logix Buildtech Private Limited (ITAT Delhi) ITAT held that Penal interest arises out of default in payment of installment / lease rent as per the schedule agreed and the normal interest along with penal interest compounded half yearly was agreed to be paid on the default amount and for the default period as […]
