In re Mohammed Hasanbhai Kabala (GST AAR Gujarat) What should be the classification and applicable tax rate on the supply of Ready to Serve Fruit Beverage named as ‘Apple Cola Fizzy’ and ‘Malt Cola Fizzy’ made by the applicant under Notification No. 1/2017 – CT (Rate) dated 28.06.2017 as amended up to date? AAR held […]
In re Astral Ltd. (GST AAR Gujarat) Applicant has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by Astral whereas the remaining part is borne by its employees. The said employees’ portion canteen charges is collected by Astral […]
Invitation of application for appointment of Chartered Accountant/Company Secretaries/Cost Accountant having requisite qualifications and skills as Young Professionals in the Office of the Registrar of Companies, Guwahati Pursuant to Ministry of Corporate Affairs OM dated 03.07.2019 it is proposed to engage 1 (one) Chartered Accountants/Company Secretaries/Cost Accountant as Young Professional for attending to specific and […]
We invoke your kind attention towards your vision of uplifting the small businesses in the Country and providing them ease of doing business which have been greatly appreciated by traders across the Country and it is a matter of record that business community did not leg behind in carrying your vision of Atamnirbhar Bharat, Digital India, Vocal on Local, Skill India and others down the line across nook & corner of the Country.
Q1. Whether the Applicant which is already acting as the Investment Manager of the SEBI registered Alternative Investment Fund can provide investment management services to the offshore fund and Whether the Applicant is required to obtain registration as a Portfolio Manager under the SEBI (Portfolio Managers) Regulations, 2020, in order to provide investment management services […]
Devendra Pai Vs ACIT (Karnataka High Court) The fact that the assessment order observes regarding exemption under Section 10(10C) of the Act, which indicates that the Assessing Officer was aware of non-claiming of the exemption. If the judgment of the Apex Court in the case of L. HIRDAY (Supra) and the decision of the Madras […]
S. Sengodan Vs Appellate Deputy Commissioner (ST) (Madras High Court) If a review application was dismissed, the petitioner would have been entitled to file a statutory appeal against the original order of assessment and pray for exclusion of time taken in pursuing the application under section 84 by virtue of Section 14 of the Limitation […]
CIT Vs Tamil Nadu Water Investment Co. Ltd. (Madras High Court) The main contention of the learned counsel for the appellant / Revenue is that the Tamil Nadu Government may not be a Public Financial Institution but M/s. Infrastructure Leasing and Financial Services limited is a Public Financial Institution and therefore, the interest payment not […]
Aanchal Mittal Vs Ankur Shukla (Delhi High Court) High Court held that a jurisdiction cannot be vested on a Court by agreement of the parties if that Court inherently lacks jurisdiction. It is evident from the facts of the present case that there is no principal or subordinate office of the LLP in the State […]
Loop Telecom and Trading Limited Vs Union of India (Supreme Court of India) Hon’ble SC observed that the appellant was in pari delicto with DoT and the then officials of the Union government. The appellant was the beneficiary of the ‘First Come First Serve’ policy which was intended to favour a group of private bidding […]
