Jaidayal Prannath Kapur Vs CIT (Madras High Court) The assessment for the Assessment Year under consideration, AY 2002-03, was reopened and notice under Section 148 of the Act was issued. From the findings recorded by the Assessing Officer in the Assessment Order, dated 19.12.2007, we find that, initially, the assessee did not extend full cooperation […]
CIT Vs Indian Overseas Bank (Madras High Court) The question as to whether the date, on which the order under Section 147 of the Act was passed should be reckoned as the starting point of limitation, considering the facts and circumstances of the case, has been dealt with by several decisions of the Hon’ble Supreme […]
Maharashtra Government notifies Draft Maharashtra Code on Wages Rules, 2021 -Inviting suggestions within 45 days on rules. Rules proposes supersession of Maharashtra Minimum Wages Rules, 1963 and the Maharashtra Payment of Wages Rules, 1963. By order and in the name of the Governor of Maharashtra, S. M. SATHE, Joint Secretary to Government. INDUSTRIES, ENERGY AND […]
In re BEML Limited (GST AAAR Karnataka) In the instant case, there is no doubt that there are multiple supplies of both goods and services being undertaken as part of this contract. While the supply from Cost Centre C is a supply of goods i.e the Standard Gauge Intermediate Cars, the supply by Cost Centre […]
Somesh Thapliyal Vs Vice Chancellor (Supreme Court of India) The bargaining power is vested with the employer itself and the employee is left with no option but to accept the conditions dictated by the authority. If that being the reason, it is open for the employee to challenge the conditions if it is not being […]
In re Inspiration Idea & Innovations & Productions Pvt. Ltd. (CAAR Delhi) Goods are described in the advance ruling application as – Preparation of Essential Oils manufactured by ‘Bertram’ and sold under Siang Pure Brand, which are commonly used for applying on human body/skin without the prescription of medical practitioner. They are claimed to provide […]
In re Endress+Hauser (India) Pvt. Ltd. (CAAR Mumbai) Applicant seek classification of Import of Corolis flowmeter with order code Cubemass C100, C300, C500, Corolis flowmeter with order code Dosimass, Corolis flowmeter with order code Promass A100, A200, A300 and A500, Corolis flowmeter with order code Promass E100, E200,E300 and E500, Corolis flowmeter with order code […]
In re Sky Impex (CAAR Mumbai) Considering the mandate of the Chapter Note 5A, that, headings 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); […]
Applicant provides coaching service under a business model through Network Partners as per sample agreement attached, containing obligations of Applicant and Network partners. Accordingly, the network partner provides the services to the students on behalf of Applicant. In such a case, who shall be considered as supplier of service and recipient of service under the agreement?
Minda D-Ten Private Limited Vs Commissioner of Customs (Import) (CESTAT Delhi) The Bluetooth module receives radio frequency analog signals from other devices (like mobile phone), converts the radio frequency analog signals into digital signals and thereafter transmits the signals back to the Bluetooth module of mobile phone (in radio frequency signal form) or to the […]
