Genpact India Pvt. Ltd. Vs Union of India And Ors. (Punjab And Haryana High Court) The petitioner has straightway approached this Court, challenging the order dated 11.09.2020 of the Adjudicating Authority, vide which the refund claimed by the petitioner has been rejected. Having heard the counsel for the parties and on going through the pleadings […]
Torrent Pharmaceuticals Limited Vs State of Rajasthan & Vinay Mangal (Rajasthan High Court) The Court below was swayed by the fact that the purchases were made by bills and the payment was made in the account of the seller. The Court below failed to consider the provisions of Section 19 of the Act of 1940 […]
Tariff Notification No. 08/2021-Customs (N.T.), Dated : 29.01.2021 in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seed, Areca nut, Gold & Silver. Government of India Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 08/2021-CUSTOMS (N.T.) New Delhi, 29th January, 2021 10 Magha, 1942 […]
In re Vivaan Ventures (GST AAR Karnataka) (a) What will be the SAC applicable to the activities undertaken by M/s Vevaan Ventures? The services provided by the applicant, as explained earlier is not in connection with the diagnosis or treatment or care for illness and is related to support services for research and is covered […]
Whether applicant should charge GST @ 18% for providing security guards and housekeeping services to Kuvempu University, Shivamogga? The applicant is liable to discharge GST @ 18% (9% CGST + 9% KGST) on forward charge basis for providing manpower services to Kuvempu University, Shivamogga.
Radheshyam Spinning Pvt Ltd Versus Union Of India (Gujarat High Court) After the present writ application was filed on 18th December 2020, Section 49 of the CGST came to be amended w.e.f. 01/02/2019 and new Section 49A and Section 49B were inserted in the said Act. By virtue of power under Section 49B, Rule 88A […]
No additional fees shall be levied upto 15.02.2021 for the filing of e-forms AOC-4, AOC-4 (CFS), AOC-4 XBRL and AOC-4 Non-XBRL in respect of the financial year ended on 31.03.2020. No additional fees will be levied for filing annual financial statements for the financial year ended as on 31st March 2020 upto 15th February 2021. […]
Explore Anjli Foundations’ eligibility for 80IB(10) deduction as ITAT Chennai reviews the case. Legal analysis, key points, and ITAT judgment insights provided.
Babulal Vs ITO (ITAT Bangalore) In cases of purchase and sale of land as laid down by the Hon’ble Supreme Court in the case of Raja J.Rameshwar Rao (supra), a decision on which the learned DR placed reliance, the intention at the time of purchase will be a relevant factor. When a person acquires land […]
DCIT Vs Azalea Infrastructure Pvt. Ltd (ITAT Delhi) The facts clearly shows that on October 20, 2010, India Bulls Power Ltd pursuant to the provisions of Section 192A of the Companies Act, 1956 made a preferential allotment of 42 crore as fully convertible warrants to 4 different companies which are the entities promoted by the […]
