In re Adani Enterprises Limited (GST AAR Madhya Pradesh) Q1. Whether the services of construction of the R&R Colony supplied by the Applicant would be taxed as a part of the composite supply of mining service or the same would be taxed separately as a supply of works contract service. In respect of 1st question, […]
Informatica Business Solutions Pvt. Ltd. Vs DCIT (ITAT Bangalore) Assessee has sold software products and also received income for providing support services. He submitted that providing ancillary support services is also related to sale of software products only. He submitted that the decision rendered by Hon’ble Karnataka High Court in the case of Samsung Electronics […]
Junglee Games India Private Limited Vs The State of Tamil Nadu (Madras High Court) The petitioners complain of an over-paternalistic stance taken by the State in bringing about sweeping amendments to an existing law that, according to the petitioners, infringe their fundamental rights and are otherwise unreasonable to the point of being manifestly arbitrary. 2. The […]
Registered unlisted InvITs which have already issued units as on the date of this circular, shall comply with the provisions of sub-regulation (3) of Regulation 26B of the InvIT Regulations within a period of six months from the date of this circular.
V.V. Minerals [100% EOU] Vs Commissioner of GST & CE (CESTAT Chennai) Unless there Is any provision to the contrary, the charging sections of the tax laws apply to illegal acts as they apply to legal acts and therefore tax is leviable notwithstanding that action for the illegal actions may be taken under some other […]
This office is receiving various representations from the depositors that due to old age or illness they are unable to attend post offices for withdrawal or loan or closure or premature closure of their accounts.
Inflow Technologies Private Limited Vs ACIT (ITAT Bangalore) The assessee, as a part of share purchase agreement, during the business structuring had given a corporate guarantee to one of its group supplier CISCO for supplies made to its AE (Inflow Singapore). According to the assessee, it did not intend to get any remuneration for the […]
Dell International Services India Pvt. Ltd. Vs JCIT (LTU) (ITAT Bangalore) The assessee did not object to inclusion of this company before the TPO but objected to inclusion of this company before DRP. The DRP did not adjudicate the objection. In these circumstances, we are of the view that exclusion of this company from the […]
Sudhir Desh Ahuja Vs National Faceless Assessment Centre & Ors (Delhi High Court) Impugned orders are liable to be set aside for the following reasons: (i) Firstly, the AO failed to deal with the request of the petitioner, for according an adjournment in the matter. Wife and son of the petitioner were admitted to hospital […]
G. D. Goenka World Institute Vs Union of India (Supreme Court of India) This appeal takes exception to the judgment and orders dated 06.12.2018 passed by the Customs, Excise and Service Tax Tribunal at Chandigarh vide Interim Order No. IO/60/2018 [DB] in Appeal bearing Diary No. 602532016, whereby the prayer to excuse the appellant from […]
