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.
In re Exservicemen Resettlement Society (GST AAR West Bengal) GST is payable on complete billing amount including employer portion of EPF & ESl Amount West Bengal Authority for Advance Ruling has held that GST is payable on the entire billing amount, including the Employer’s contribution of Employees Provident Fund (EPF) or Employee State Insurance (ESI), if […]
Ashok Kumar Agarwal Vs Union of India and 2 Others (Allahabad High Court) Ashok Kumar Agarwal (the Petitioner) had filed a Petition to challenge the initiation of re-assessment proceedings under Section 148 of the Income Tax Act, 1961 (the IT Act) for different Assessment Years (AYs). The Petitioners contended that all the impugned re-assessment proceedings had […]
Aktel By Proprietorship Anand Kumar & Ors. Vs Union of India And Ors. (Calcutta High Court) Current writ petition has been filed against Show Cause Notice dated April 13, 2020 (SCN) issued by the Directorate of Revenue Intelligence (“DRI”) under Section 124 read with Section 28 of the Customs Act, 1962 on the ground of […]
