Notification designating courts of Sessions Judge, Leh and Kargil as Special Courts under relevant Acts MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 17th June, 2022 S.O. 2809(E).—In exercise of the powers conferred by section 26A of the Securities and Exchange Board of India, 1992(15 of 1992), section 26A of the Securities […]
Smt. Naina Rani Vs Pivotal Infrastructure Pvt. Ltd. (NAA) It has been revealed that the Respondent was given benefit of ITC on the supply of Construction Services after the implementation of GST w.e.f. 01.07.2017 and the Respondent was required to pass on such benefit of ITC to the homebuyers/shop buyers by way of commensurate reduction […]
In re Board of Secondary Education Rajasthan (GST AAR Rajasthan) As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant […]
Kundan Builders Vs ACIT (ITAT Pune) The assessee contended that the addition made by the AO basing on statement recorded u/s. 131 of the Act without there being any documentary evidence to such statement. The CIT(A) sought remand report from the AO which is reproduced at Page No. 11 and 12 of the impugned order. […]
Iron & steel items & cement used for erection of foundation & support structures come within the ambit of definition of input so long as it satisfies user test.
ICAI announces date for by Election to fill the casual vacancy on the twenty fifth Council of the Institute from the Western India Regional Constituency which caused due to sudden demise of CA Sunil Patodia. THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA NOTIFICATION New Delhi, the 15th June, 2022 (Chartered Accountants) No. 54-Bye-EL(1)/2/2022.—In pursuance of […]
Methods (India) Pvt. Ltd. Vs DCIT (ITAT Bangalore) Karnataka High Court in the case of Essae Teraoka Pvt. Ltd Vs. DCIT (supra)¸ had held that the assessee would be entitled to deduction of employees’ contribution to PF and ESI provided that the payments were made prior to the due date of filing of the return […]
Balaji Traders Vs State Tax Officer (Madras High Court) The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a mere formality, but it is mandated under the Rule, so that, the Assessee would have a chance of getting summary of show cause and to respond the same […]
Jabir Hasan Vs Assistant Commissioner of State Tax GST (Uttarakhand High Court) It is not disputed that Rule 68 of Central Goods and Services Tax Rules, 2017 provides for notice to the non filers of returns – a notice in form GSTR – 3A shall be issued electronically to a registered person who fails to […]
Shrenuj & Co Limited Vs ACIT (ITAT Mumbai) We found as per the provisions of Sec. 14 of IBC-2016 till the conclusion of proceedings under IBC-2016 no suit or proceedings can be continued against the corporate debtor. Considering the facts and circumstances, we are of the opinion that there is no point in proceeding with […]
