"06 November 2023" Archive - Page 5

वापी (गुजरात) में जीएसटी रजिस्ट्रेशन की प्रक्रिया में महत्वपूर्ण बदलाव

7 नवंबर 2023 से वापी (गुजरात) में जीएसटी रजिस्ट्रेशन की प्रक्रिया में बदलाव - जानिए कैसे आधार का सत्यापन और GSTR1 की समस्याओं का समाधान।...

Accused Can Seek Anticipatory Bail Despite Custody in Separate Case: Bombay HC

Bombay High Court's landmark judgment allows an accused in custody for one case to seek anticipatory bail for another. Details of the judgment and its implications...

Department Obligated to Provide Supporting Material for Section 148A(b) Notice

Chotanagpur Diocesson Trust Asson Vs Union of India (Jharkhand High Court)

For issuance of notice under section 148A(b), department was duty-bound and was mandatorily required to provide all material information or inquiry conducted along with supporting documents to assessee as per the provisions of Section 148A, therefore, the matter was remitted back to the respondent to supply all the relied-upon documents o...

Reassessment without due application of mind by AO was invalid

Shashi Mohan Garg Vs ITO (Delhi High Court)

Re assessment notice issued under section 148 solely on basis of information received from the Kolkata Investigation Directorate that certain persons, who were based in Kolkata, had incorporated shell companies....

CBIC Circulars & Instructions Legally Binding on dept; Contravention Renders Actions Illegal

LMB Sons Vs Union of India (Jharkhand High Court)

Where the law prescribed a manner in which a power had to be exercised, then such power could be exercised only in such a manner. No prior notice was served during personal hearings therefore, alleged personal hearings were in contravention of the Circular as circulars or instructions issued by the Central Board of Indirect Taxes and Cust...

Computer software being integral for working of hardware are depreciable @60%

PCIT Vs Times Internet Limited (Delhi High Court)

Delhi High Court held that the computer software which are necessary and integral for the working of hardware are eligible for depreciation at the rate of 60% instead of 25%....

Supplier of chassis to body-builder who receives body-built vehicle is not manufacturer of body-built vehicle

Tata Motors Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

CESTAT Kolkata held that the Appellant is merely supplies the chassis to body-builder and receives the body-built vehicle from the body-builder. Accordingly, Appellant is not the manufacturer of the body-built vehicle. Hence, demand of duty unsustainable....

Notification 01/10-CE Benefits eligible for production from Capacity Expansion After 06.02.2010

Samridhi Ply Boards Pvt Ltd Vs C.C.E & S.T. Jammu & Kashmir (CESTAT Chandigarh)

CESTAT Chandigarh held that benefit of notification no. 01/10-CE dated 06.02.2010 cannot be denied as commercial production from expanded capacity commenced on or after 06.02.2010....

Order u/s. 148A(d) Without Opportunity of Hearing is Unlawful

Asamannoor Service Co-Operative Bank Ltd Vs ITO (Kerala High Court)

Kerala High Court held that order passed under section 148A(d) of the Income Tax Act without granting an opportunity of being heard as required u/s. 148A(b) makes the order unsustainable in law and hence is liable to be set aside....

Understanding GID and KID: SEBI’s Disclosure Requirements

Learn about General Information Document (GID) and Key Information Document (KID) introduced by SEBI for debt securities issuers, their disclosures, and applicability. Discover the filing process and validity details....

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