ITO Vs Sanika Avadhoot Shilotri (ITAT Mumbai) When the developer failed to provide original flat then it had offered another flat in the building which was to be constructed on a future date. When the assessee has booked the flat that property was not in existing and it was a property to be constructed in […]
Vijay Baid @ Vicky Vs Union of India (Chhattisgarh High Court) Learned counsel for the petitioner would submit that pursuant to arrest made by Directorate of Revenue Intelligence (DRI) on 01.05.2021 of two persons at Railway Station- Raipur, DRI further searched the house of petitioner on the same date and have seized gold bar, silver […]
Hivelm Industries Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) It is not in dispute that the deemed export did not attract any Excise Duty and hence, it is not the duty of the appellant / taxpayer to repeatedly plead before the authorities that the project in which it was involved was a deemed […]
Gold Bricks Infrastructures Pvt. Ltd. Vs Atit Agrawal (Chhattisgarh High Court) The order of the Appellate Tribunal is for appointment of Architect and make an inspection in respect of development carried out. The order further contains to decide the quantum of infrastructure/ user charges in absence of agreement and thereafter to decide the modus of […]
Millennium Education Foundation Vs Educomp Infrastructure And School Management Limited (Delhi High Court) The Supreme Court has categorically held that the adjudicating authority i.e., NCLT has a duty to advert to the contentions put forth on the application filed under the Insolvency and Bankruptcy Code and to examine the material placed before it and record […]
A Cost sheet be mandatorily be maintained by members of CA Institute while responding to tenders and accepting the professional work based thereupon, incorporating details of the costs being incurred therein having regard to number of persons involved, hours to be spent, etc., so that the same may be called for by the Institute for perusal.
The Hon’ble Supreme Court considered whether NOIDA, the Appellant (i.e. Lessor) who has acquired land for the purposes of setting a residential township is a Financial Creditor (FC) of the Corporate Debtor (CD) under the Insolvency and Bankruptcy Code, 2016 (Code).
CS Foundation Programme would be held on 15th and 16th June, 2022 as per timing given in the Admit Card. Candidates should read the instructions given below carefully and strictly follow them while appearing in Examination
Madras HC directs sanction of refund, which was not sanctioned due to non transmission of data from GST portal to Customs portal, due to entry of wrong details in GSTR 3B by the taxpayer.
SC held that recommendations of the GST Council are not binding on the Union and States. It held that Recommendations of the GST Council to only have a persuasive value, particularly when interpreted along with the objective of the GST regime to foster cooperative federalism and harmony between the constituent units;
