Global Construction (A Proprietorship Firm) Vs Union of India (Jharkhand High Court) -
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...
JMC Project India Ltd. Vs Joint Commissioner of State Tax (Telangana High Court) -
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) -
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...
New Sunrise English High School Vs CIT (ITAT Pune) -
Action of the Ld. CIT(E) suffered from sufficiency of reasonable opportunity to the appellant to refute the rejection vis-à-vis to comply with the requirements sought, thus for the reason, we without commenting on the merits of the case, deem fit to remand the matter back to the file of Ld. CIT(E) for according reasonable & effective op...
R.K. Industries Vs State of Odisha (Orissa High Court) -
R.K. Industries Vs State of Odisha (Orissa High Court) The factual finding by the JCST was that the reopening of the assessment was done by the AO by simply accepting the objection of the AG (Audit) without forming independent opinion on whether such objection by the AG (Audit) was correct or not. There was no […]...
PCIT Vs Paradeep Port Trust (Orissa High Court) -
As regards the deletion of addition of Rs.57 crores under the head of 'interest accrued on investment on Capital Asset, Replacement Reserve Fund and Development, Repayment of Loan and Contingencies Reserve Fund', it is pointed out that the Assessee has two statutory reserve funds viz., (i) Replacement, Rehabilitation, Modernization of Cap...
Toyota Kirloskar Motor Pvt. Ltd. Vs State of Karnataka (Karnataka High Court) -
Bill of Lading is only one of the ways to transfer the title and not the only way. It can be done either by handing over the Bill of Lading itself to the customers before the goods pass the customs barrier of India....
Natma Securities Limited Vs ACIT (ITAT Delhi) -
ITAT held that payment would be deemed to have been made on date the cheque was handed over to banker and date of payment was to be taken as date of presentation of cheques by assessee....
Globus Realcom Pvt Ltd Vs DCIT (ITAT Delhi) -
Once TDS element is reflected in Form No. 26AS, the Assessing Officer cannot allege that the parties are not genuine. Moreover, full details are available on record....
One of the key components of Startup India program is Section 80IAC of the Income Tax Act which provides tax incentives for startups. Section 80IAC of the Income Tax Act provides tax benefits to eligible startups for their first three years of operations....