We are pained to record this most unreasonable attitude on the part of the Advocate for the Revenue of seeking to reargue settled concluded issues, without having obtained any stay from the Apex Court. This results in unnecessary wastage of the scarce judicial time available in the context of the large number of the appeals awaiting consideration.
Ms. Bank Note paper Mill India Pvt. Ltd Vs ITO (ITAT Bangalore) ITAT held that where the interest receipt is directly connected or incidental to working of construction of assessee plant, it should be reduced from the capital cost of project and not be treated as income. Statement provided by assesse in form of Annexure […]
Additional Commissioner, State Tax, Anti Evasion, Joint Commissioner (Adm.), Anti Evasion and all the Joint Commissioner (Adm.), State Tax can Extend Time Limit to Conclude Inspection Proceedings under Rajasthan GST, beyond three working days with reasons to be recorded in writing.
In re M/s. A.W. Faber-Castell (India) Pvt. Ltd (GST AAR Maharashtra) Question: What is the appropriate classification and rate of CGST on the supply of the product in question- Modelling Dough. Answer : Modelling dough will be covered under CTH 3407 under the Customs Tariff Act, 1975. FULL TEXT OF ORDER OF AUTHORITY FOR ADVANCE […]
The present application has been filed under section 97 of the Central Goods and Services Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “CGST Act and MGST Act”] by NUTAN WAREHOUSING COMPANY PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following issues.
Briefly the facts of the case are, assessee who derives income from house property and income from other sources, filed her return of income for the AY 2010-11 on 27/07/2010 declaring an income of Rs. 17,75,810/-. Subsequently, the case was selected for scrutiny under CASS and accordingly notice u/s 143(2) dated 25/08/2011 was issued and served on the assessee on 06/09/2011. In response to the said notice, the assessee furnished the information called for.
It is felt that in many cases, neither the employers nor their employees are aware about the includability of the value of various perquisites in the total income of the employees. In some cases, employers and employees are not aware as to how to correctly value the perquisites. Efforts have been made to address all […]
Guwahati Tea Warehousing Association has filed a Petition in Gauhati High Court against imposition of Goods and Services Tax (GST) on loading, packing, warehousing, etc of processed tea. Case was admitted for hearing on 23.05.2018.
As per CGST Act 2017 advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;
Sunrise Academy of Medical Specialities (India) Private Limited Vs ITO (Kerala High Court) The learned counsel for the petitioner submitted that the case of the petitioner was one taken for a limited scrutiny on the issue as to whether the funds received in the form of share premium by the petitioner are from disclosed sources […]
