Value Added Tax (VAT) on the sale of liquor as prescribed in Section 41(5) of Value Added Tax Act is increased from the existing 35 percent to 40 percent vide MVAT notification No. No. VAT-1521 / C.R. 30 (A) / Taxation-1 dated 24th March 2021.
R. D Tata Trust Vs PCIT (ITAT Mumbai) We are of the considered view that the impugned order of cancellation of registration granted to the assessee under section 12A must be held to be effective from the date on which the hearing on first show-cause notice was concluded and the show cause notice issued by […]
Wijeta Impex And Logistics Vs Commissioner of Customs (CESTAT Delhi) FULL TEXT OF THE CESTAT DELHI ORDER The order of Commissioner (Appeals) bearing No. 191-193/2017 dated 24 May, 2019 has been assailed vide the impugned appeal. 2. I have heard Shri S. Sunil, learned Advocate appearing for the appellant and Shri Yasbir Singh, learned Authorised […]
PCIT Vs Taneja Developers and Infrastructure Ltd. (Delhi High Court) Tribunal was required to consider, was: whether penalty could be imposed on the assessee only because it had made a new claim [in line with the change in its accounting policy] in its fresh return? Admittedly, [and there is no dispute about it] AS-7 permitted […]
Nayara Energy Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) FULL TEXT OF THE CESTAT AHMEDABAD ORDER The issue involved in the present case is that whether the appellant is entitle for Cenvat Credit in respect of following Services: I. Air Civil Enclave Services II. Authorized Service Station Service. III. Mandap Keeper Service. IV. Outdoor Caterer […]
Bishops Weed Food Crafts Pvt. Ltd. (GST AAR Karnataka) 1) Whether leasing of property for use as residence along with basic amenities would qualify, as composite supply under Section 2(30) of the Karnataka Goods and Services Tax Act, 2017? ‘Leasing of property for use as residence along with basic amenities’, in the instant case, is […]
In re Karnataka State Warehousing Corporation (GST AAR Karnataka) Whether ‘supervisory charges’ under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural produce like Rice, wheat etc., at the rate of 8% on the amount […]
Department of Social Justice and Empowerment has formulated the scheme of National Action Plan for Senior Citizens (NAPSrC) with effect from 01.04.2020 which has a sub-scheme of Programmes for National Institute of Social Defence for Senior Citizens (NISDSrC).
Zynga Game Network India Pvt. Ltd. Vs DCIT (ITAT Bangalore) We note that Ld.AO/TPO has applied filter of more than Rs. 1 crore, but did not put an upper limit to the filter. This Tribunal in case of Genesis Integrating Systems India Pvt Ltd vs DCIT reported in (2012) 53 SOT 159 and various other […]
Nipun Singhvi Son Vs State of Rajasthan (Rajasthan High Court) FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. This writ application has been filed seeking directions to respondent State alleging inaction by the respondent State in constituting and establishing the Rajasthan Real Estate Appellate Tribunal, Jaipur under Section 43 of the Real Estate […]
