Appellant contended that CBI Manual does not make it mandatory to conduct a Preliminary Enquiry (PE) before the registration of the FIR. It was stated that a PE cannot be made mandatory for all cases of corruption and is only conducted when the information received is not sufficient to register a regular case.
In re Vinayak Singh (GST AAR West Bengal) GST not payable on supply of services of lifting/ removing of garbage accumulated from vats, dumping yards, containers to Howrah Municipal Corporation The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh (Applicant) [Order No. 14/WBAAR/2021-22 dated October 8, 2021]has issued an advance ruling […]
In re Continental Engineering Corporation (GST AAR Telangana) GST payable on amount received through Arbitration for work executed in pre-GST period Telangana Authority for Advance Ruling has held that Goods and Services Tax (GST) would be payable on the amount received through Arbitration for work executed in the pre-GST period. M/s. Continental Engineering Corporation (Applicant) […]
ITAT, Bengaluru Bench in the case of Smt. Nethravathi, Bengaluru vs ITO in ITA No.2630/Bang/2017 order dated 25.04.2018 wherein this Tribunal took the view that multiple flats obtained under JDA would be entitled to deduction under section 54F of the Act.
Satender Kumar Antil Vs Central Bureau of Investigation and Anr. (Supreme Court of India) Hon’ble Supreme Court of India in the current application has issued guidelines relating to the aspect of grant of bail to accused who, on a charge sheet being filed is not arrested during investigation. Relying on the suggestions put forth by […]
It was held that the Appellant will be entitled to exemption as services rendered to the Government Companies, i.e., RRVPNL in the present case, post 30.06.2012, being of non-commercial nature
Dr Swati Mahesh Vinchurkar Vs DCIT (ITAT Surat) No addition of amount shown in form 26 AS for taxation If assessee is not the actual beneficiary such amount In Dr Swati Mahesh Vinchurkar v. Deputy Commissioner of Income-tax, Bangalore [ IT APPEAL No. 43 (SRT) OF 2021 dated June 28, 2021], Dr Swati Mahesh Vinchurkar […]
Jagat Janani Services Vs Goods & Service Tax Council (Orissa High Court) Service tax recovered in excess of amount approved by resolution plan is to be refunded by GST department In M/s. Jagat Janani Services v. Goods & Service Tax Council and Others [W.P.(C) No.17196 of 2020 dated September 21, 2021], M/s. Jagat Janani Services […]
To give effect to Recommendation of 45th GST Council meeting CBIC has issued 22 GST Rate Notifications on 30.09.2021. Notifications amends GST Rate on Services and Goods, Exempts certain services and Goods from GST, notified RCM applicability on supply of mentha oil by unregistered person to registered person and imposed Compensation Cess on Carbonated Beverages […]
The products Children Scooter, Activity Ride-on, Smart Tri-cycle and Kick Scooter, in which physical force is the primary action and contains an in built electronic circuit, are ‘Electronic Toys’ and the applicable GST Rate is CGST @9% as per SI.No. 440 of Schedule-III of Notification No. 01/2017 C.T.(Rate) dated 28.06.2017 and SGST @- 9% as per SI.No. 440 of Schedule III to Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017.
