"18 March 2023" Archive

Provisions for rent is governed by Section 194I & CAM charges by Section 194C

PVR Ltd. Vs ACIT (ITAT Delhi)

ITAT Delhi held that determination of the rent or CAM are separate and the CAM arrangements are not essential and an integral part for use of the premises. Hence, provisions for rent are governed by Section 194I and CAM charges by Section 194C of the Act....

Read More

GST: Granting of personal hearing mandatory where an adverse decision is taken by AO

Gayathri Agencies Vs State Tax Officer (Madras High Court)

Madras High Court held that as per provisions of section 75(4) of the GST Act, 2017 granting of personal hearing is mandatory where an adverse decision is taken by the AO against the assessee. Non-granting of the same is against the principles of natural justice. Accordingly, order liable to be quashed....

Read More

Remuneration received for providing legal service not amount to ‘fees for technical services’

Linklaters LLP Vs Asst  Vs CIT (IT)-3(1)(2) Mumbai (ITAT Mumbai)

Linklaters LLP Vs Asst  Vs CIT (IT)-3(1)(2) Mumbai (ITAT Mumbai) ITAT Mumbai held that remuneration received for providing legal services doesn’t amount to ‘fees for technical services’, where the provisions of section 9(1)(vii) of the Act is not applicable. Accordingly, the same is not taxable. Facts- The assessee is a LLP incorpo...

Read More

Addition unsustainable on AO being failed to provide any evidence of cash sales

S.J. Studio & Entertainment Ltd. Vs ACIT (ITAT Mumbai)

ITAT Mumbai held that when assessee submits the sales to be fictitious sales, the onus is on AO to prove that such sales were cash sales as claimed by him. Addition unsustainable as AO failed to provide any evidence of cash sales....

Read More

Dept. can’t recover balance amount from petitioner when amount more than pre-deposit paid already

Vihaan Networks Limited Vs The State of Bihar (Patna High Court)

Vihaan Networks Limited Vs The State of Bihar (Patna High Court) The present writ application has been filed seeking quashing of a notice bearing Process No. 336 dated 25.01.2023, issued by the Deputy Commissioner of State Tax, Special Circle, Patna, asking the petitioner to deposit outstanding amount of Rs. 97,24,149/- against the State ...

Read More

A Producer Company – Companies Act 2013

In the Companies Act 2013, a Producer Company is defined as a company that is formed and registered under the Companies Act, with the objective of production, harvesting, procurement, grading, pooling, handling, marketing, selling, and export of primary produce of its members or import of goods or services for their benefit. The primary p...

Read More
Posted Under: Income Tax |

Short Note on Child Labour (Prohibition & Regulation) Act, 1986

Child Labour (Prohibition & Regulation) Act Applicability: The Act designates a child as a person who has not completed their 14th year of age. It aims to regulate the hours and the working conditions of child workers and to prohibit child workers from being employed in hazardous industries. Child Labour constitutes the following: a) ...

Read More
Posted Under: Income Tax |

Short Note on Employees’ Compensation Act, 1923

Employees’ Compensation Act, 1923 Act does not apply to the establishments that are covered by the Employees State Insurance Act, 1948 (ESIC). Conditions When Employer is Not Liable to Pay Compensation:- a) An injury that doesn’t result in partial or total disablement of the employee for more than 3 days. b) Any injury that does [&hel...

Read More
Posted Under: Income Tax |

Short Note on Trade Union Act, 1926

Applicability: Any group of 9 or more persons can form a Trade Union. However no Trade Union of the workmen shall be registered unless at least 10% or 100, whichever is less, persons engaged or employed in the Establishment or industry with which it is connected are the members of such trade union on the […]...

Read More
Posted Under: Income Tax |

Employment (Standing Order) Act, 1946 Delhi

Employment (standing Order) Act, 1946 Delhi makes it obligatory for employers of an industrial establishment where 100 or more workers are employed to clearly define the conditions of employment, by way of standing orders / services rules and to make them known to the workmen employed....

Read More
Posted Under: Income Tax |

Search Posts by Date

April 2023
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930