CIT/PCIT Vs Paradeep Port Trust (Orissa High Court) The very text of the Finance Act, 2008 and in particular Section 3 thereof which inserts the amended Section 2(15) clearly states that “the following clause shall be substituted with effect from the 1st day of April, 2009.” Clearly, therefore, the amendment is prospective. Consequently, the Court […]
CIT(A) erred in confirming addition of CSR expenses to book profit, when there is no such requirement to adjust the same while computing book profit as per section 115JB
Court quashes order issued by Department rejecting SVLDR applications of Petitioner since they are based on an erroneous interpretation of not only SVLDR Scheme but also Section 125(1)(h) of Finance Act.
Dabur India Limited Vs C.C.E & S.T. (CESTAT Ahmedabad) Appeal No. E/10573/2015 is filed by appellant – M/s. Dabur India Limited (Unit-1) against Order-in-Original No. VAP-EXCUS-000-COM-014-14-15 dated 30.12.2014 and Appeal No. E/10574/2015 is filed by appellants-M/s. Dabur India Limited (Unit-2) against Order-in-Original No. VAP-EXCUS-000-COM-015-14-15 dated 30.12.2014. The issue in both these appeals is common. Therefore, […]
ITAT held that requirement of filing Form 67 is directory in nature which is evident from the fact that Rule 128(9) does not contemplate disallowance of FTC in case of delay in complying with such condition.
He pointed out that when trainees are employed by the appellant, the appellant spent a significant amount of time and money in training the employees therefore, the employment contract has various conditions put on the trainees. In case the trainee breaches any of those conditions, a specific amount is recoverable from the trainees. The said amount is also sought to be taxed under Section 66E(e) of the Finance Act, 1994.
Drishty Communication Private Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) The appellants were engaged in providing services as advertising service to get customize and were registered “The Indian Newspaper Society” (INS). They were remitting 85% of the total amount received from their customers on getting space/time from media agencies or news papers or various publications. […]
Global Construction (A Proprietorship Firm) Vs Union of India (Jharkhand High Court) The appeal has been rejected by the Commissioner (Appeals), Central Goods & Services Tax and Central Excise, Ranchi only on the point of limitation since it was preferred after almost 2 years and 9 months on 29.09.2021. Under Section 85 of the Finance […]
Grievance of the petitioner is that despite payment of taxes on regular basis and there being no arrear tax due, respondents did not issue the ‘C’ declaration forms. Petitioner had furnished proof of inter-state sale and transport of goods. Aggrieved, present writ petition has been filed seeking the reliefs as indicated above.
Ramesh Jethi Vs Directorate General of GST Intelligence (Delhi High Court) 1. This petition is filed with the following prayers:- (a) Issue a Writ of Mandamus directing the officers working under the charge and subordinate to learned Respondent to permit presence of Petitioner’s counsel while interrogating in conformity with the law propounded by the Hon’ble […]
