Reliance Jio Infocomm Ltd. Vs Commissioner of Customs (Air Cargo) (CESTAT Chennai) The issue involved the present case is that whether the Antenna for base station imported by the appellant is classifiable as parts of base station under CTH 85177090 as claimed by the appellant or as machine/equipment for the reception, transmission and conversion of […]
Central Government hereby appoints Smt. Madhabi Puri Buch, Former Whole Time Member, Securities and Exchange Board of India as Chairman of the Securities and Exchange Board of India (SEBI), initially for a period of three years from the date of assumption of charge of the post, or until further orders, whichever is earlier.
ITO Vs Thyrocare Technologies Ltd. (ITAT Mumbai) The assessee is providing pathological testing services through its diagnostic laboratories. The assessee has made arrangement with various sample collection centres referred to as Thyrocare Services Providers (TSPs) for collection of samples and forwarding the same for testing to the assessee. It is an admitted fact that the […]
Trimurti Films Pvt. Ltd. Vs ACIT (ITAT Mumbai) In the given case, the assessee was using the bungalow and land together for the film production as part of business assets. Since the film production is stopped, it has separated the bungalow and vacant land. It uses the bungalow for storage for its own purpose and […]
Nortel Networks India International INC. Vs Assistant Director of Income Tax CPC (Delhi High Court) 1. By way of the present writ petition, Petitioner seeks directions to the Respondent No. 2 to dispose of within four weeks, Petitioner’s Rectification Application dated 14th May, 2020 granting the consequential TDS credit of Rs.5,51,15,908 due to the petitioner […]
Nokia India Private Limited Vs ACIT (Delhi High Court) Court finds that CBDT instruction No. 2/2013 [F. No. 225/76/2013/ITA.II] dated 5th July, 2013 and Letter [F. No.225/148/2015-ITA-II], dated 5th July, 2015 stipulates that the Assessing Officers must strictly follow the time limit of six months provided under Section 154(8) of the Act in disposing of […]
Passengers leaving India can take Export Certificate for high value items including jewellery from Customs. No duty is charged when the said items are brought back on return. Please see below for more details. Office of the Commissioner of Customs Customs Commissionerate, Hyderabad Export Certificate > Passengers departing India can avail the facility of obtaining […]
In re Cosmic CRF Limited (GST AAR West Bengal) In terms of clause (a) of section 95 of the GST Act, an advance ruling means a decision provided by this Authority or the Appellate Authority, as the case may be, on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) […]
Q2. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost? A2. Supply of materials and labour while rendering warranty services during the warranty period, free of cost, does not attract GST
Macrotech Developers Limited Vs ACIT (Bombay High Court) The question is whether there was a failure on the part of the assessee to disclose fully and truly all material facts necessary for the assessment of Assessment Year 2012-13. It is not the case that there is failure on the part of the assessee to make […]
