ITAT Pune held that payment made voluntarily by the employer out of appreciation for the employee falls outside the rigours of Section 17(3)(iii) of the Income Tax Act.
ITAT Ahmedabad held that proportionate disallowance u/s 35AD of the Income Tax Act is justifiable as only one godown is used for non-agricultural purposes, whereas, other four go-downs are used for agricultural purposes only.
Delhi High Court held that impugned order directing GAIL to pay a sum of money which is not due and payable by GAIL is not sustainable.
Start-ups as the name suggest any venture which is going to start or at stage of development or just emerged an innovative idea or technique. Usually start up business need more and more finance at their initial stage for meeting the cost required for developing the product, cost to be incurred for marketing research, for building a technology, for conducting customer survey and many other factors which plays a vital role in building the foundation of any business.
To understand the concept of a deemed public company, first of all we need to know the history of the concept of a deemed public company and how it came into existence and what was the rationale behind the introduction of this concept.
Explore the landscape of industrial disputes in India’s agriculture sector, analyzing causes, challenges, legal frameworks, landmark judgments, and recommendations to foster sustainable growth and resolve conflicts. Stay informed on the complexities surrounding the agriculture industry and ways to mitigate disputes for a thriving sector.
FedEx Express Transportation & Supply Chain Services India Private Ltd Vs Commissioner (CESTAT Delhi) This is an appeal against Order-in-Original dated 27.03.2021 passed by the Commissioner of Customs (Airport and General), New Delhi, have ordered forfeiture of the whole amount of security deposit of Rs. 10 lakhs, alongwith penalty of Rs. 50,000/- under Regulation 14 […]
State of Gujarat and Anr. Vs Saw Pipes Ltd. (Supreme Court) The highest court of the country in this case was considering the levy of penalty and interest under the provisions of Gujarat Sales tax Act 1969 when the high court gave relief by setting aside interest and penalty in relation to tax paid on […]
Ocean Freight/ Sea Transportation service is liable to service tax or otherwise is decided by Gujarat High Court in case of SAL Steel Limited
CESTAT held that under Section 11B(1) of Central Excise Act, 1944, the period of one year will not apply if assessee paid duty under protest.
