Veolia India Pvt. Ltd. Vs DCIT (ITAT Delhi) Ground- Learned CIT(A) has erred in considering amounts aggregating to Rs.26,839,975 towards Value Added Tax and Service Tax included in the customer’s work order as constituting part of construction contract value for the purposes of recognizing revenue under AS7. The CBDT Circular No. 4/2008 dated 04.04.2008 clarified […]
GSTN has since resolved two more issues. The issues resolved and the approximate number of ARNs involved thereof are given below: (i) System error while issuing payment orders- 2533 (approx.) (ii) Bank validation issues- 2000 (approx.)
Samit Chakraborty Vs Cloudtail India Pvt. Ltd. (NAA) Fact of the Case: The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct detailed investigation as per Rule 129 (1) of the above Rules on the allegation made by the Applicant No. […]
Arbind Biswal Vs Sahej Realcon Pvt. Ltd. (NAA) Fact of the Case: The brief facts of the case are that vide his application dated 07.01.2019 filed on the Complaint Portal of this Authority which was forwarded to the Odisha State Screening Committee on Anti-Profiteering on 05.02.2019, under Rule 128 of the CGST Rules, 2017, the […]
Rabindra Kumar Mohanty Vs Registrar, ITAT (Orissa High Court) Article 265 of the Constitution mandates that no tax can be collected except by authority of law. Appellate proceedings are also laws in strict sense of the term, which are required to be followed before tax can legally be collected. Similarly, the provisions of law are […]
CIT (A) upheld the reopening of the assessment by recording the reasons on incorrect facts. Hence in the facts and circumstances of the case, we find that the reopening of the assessment by the AO is without application of mind and simply going by the information received as per AIR Data. Hence the reopening of the assessment is quashed being invalid.
CIT Vs Oil And Natural Gas Corporation Ltd (Gujarat High Court) In terms of the above Circular No.15 dated 8.5.1969, for the purpose of calculation of tax deductible at source under section 192, self-certification on the part of the employee that the conveyance was owned by him and being used by him for the purposes […]
In re Ion Trading India Private Limited (GST AAAR Uttar Pradesh) Question :- Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Private Limited (building authorities), would be deemed as “Supply of service” by the applicant to its employees? Answer:- The question is answered in affirmative. Question ii. – If […]
It was admitted in the counter-affidavit itself that the assessee had cleared the dues and as on date no tax dues were payable in respect of previous financial years. Inasmuch as the tax has been subsequently paid, continuance of the impugned prosecution under section 276C(2) would only amount to an abuse of legal process.
N J Devani Builders Pvt. Ltd Vs Union Of India (Gujarat High Court) Petitioner had voluntarily registered under the head of ‘commercial /industrial construction services’, the petitioner is liable to pay service tax, is not tenable as the petitioner cannot be held to be liable to pay service tax before 01.06.2007, where, it is not […]
