Virtusa Systems (India) Private Limited Vs Union of India & Ors. (Bombay High Court) In this case issuance of form SVLDRS-3 was necessary, and it was not issued to the Petitioner due to the error on the part of the Respondents is an accepted position. The Petitioner therefore is entitled to a direction to the […]
Dr. Ruchi Chojer took charge as Executive Director, Securities and Exchange Board of India in Mumbai today. She will handle Human Resources Department (HRD) and Corporation Finance Investigation Department (CFID).
In re D.M. Net Technologies (AAR Gujarat) Q. Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No. […]
In re SATS Food Solutions India Private Limited (GST AAR Karnataka) The applicant is engaged in the business of manufacture/production and supply of frozen food in institutional packs to companies in Aviation Industries, quick service restaurants, Hotels etc., across Ready To Eat (RTE)/ Ready To Cook (RTC)/ Processed and Semi Processed categories. The applicant has sought […]
Petitioner submitted that it is not in dispute that the Petitioner falls in the category of case under Section 125(1)(f)(i) of Finance Act as on 30 June 2019, there was no enquiry/investigation pending against the Petitioner and at the most the same could be as initiated by way of notice dated 28 August 2019 by the Deputy Commissioner (Anti Evasion) CGST, Belapur.
The Code casts important duties on a resolution professional to carry on the business of the corporate debtor during the insolvency resolution process and to resolve the corporate debtor in accordance with the provisions of the Code. The Resolution Professional can also appoint such professionals as he deems necessary for this purpose. The Code also […]
Commissioner Commercial Tax U.P. Vs Varun Beverages Ltd. (Allahabad High Court) The short controversy before this Court is that as to whether pat pre-form of plastic bottles which are supplied by the assessee who is manufacturer to various dealers is liable to be taxed @ 4% as mentioned in Schedule-II Part C Entry No.174 of […]
DCIT (Exemptions) Vs Nabajuga Educational And Charitable Trust (ITAT Cuttack) At the outset, if the return filed on 31.10.2018 was not accompanied by the audit report, then it was incumbent upon the revenue to issue notice u/s.139(9) of the Act to treat the return filed by the assessee as defective. Admittedly, this has not been […]
Batuk Vithalabhai Donga Vs ITO (ITAT Rajkot) If addition under section 80U is not made under section 68 or 69, then tax cannot be imposed under section 115BBE Assessee has not challenged the additions made by the AO under section 80U and 80G of the Act, but has only challenged the computation of tax liability […]
Allotment letter by builder is date of acquisition of property as period of holding for determining whether capital asset is a long-term or a short-term
