In re Vishv Enterprise (GST AAR Gujarat) Whether services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are exempted or not? As no evidence has been provided by applicant to establish that Seth L.G. General Hospital falls under definition of ‘Central Government’ or ‘State Government’ or […]
Apeejay Infralogistics challenges denial of cost recovery charge (CRC) waiver by Customs for ICDs/CFSs. Get insights on regulatory disputes and cargo handling.
Same Deutzfahr India P Ltd Vs State of Telangana (Telangana High Court) Once it is clear that petitioner has additional place of business in the State of Telangana in Bongulur village, Ibrahimpatnam Mandal and the goods were being transported to that address from its Corporate office at Ranipet, Tamil Nadu State, it cannot be said […]
Nitin Singh Bhati Vs. Union of India (Madhya Pradesh High Court, Indore Bench) The petitioner before this court a practicing advocate has filed this present petition by way of Public Interest Litigation. The contention of the petitioner is that a criminal case was registered against certain persons in the township of Indore i.e. Crime No. […]
An articled assistant who has passed the Intermediate (Professional Competence) Examination or Professional Education (Examination-II) or Intermediate examination and has completed a minimum of eighteen months of practical training under these regulations shall be eligible for industrial training.
Ravi Dixit Vs State of U.P. and Another (Allahabad High Court) Learned counsel for the petitioner has submitted that the summoning order is without compliance of provisions of Section 138 of the Act, 1881; the application has been falsely implicated due to enmity and financial dispute with the complainant and that cheques were dishonoured as […]
CIT Vs. City Lubricants Pvt. Ltd (Madras High Court) Thus, the issue pertaining to the amount of advance received by the assessee, namely, Rs.9 Crores was never the subject matter of the reopening proceedings which is sufficient to hold that the assessment order dated 25.03.2015 to be a nullity. Nevertheless, we heard the learned counsels […]
DCIT Vs Ebony Retail Holdings Ltd. (Delhi ITAT) It is not in dispute that assessee has given security deposit for taking the premises on lease. Learned Counsel for the Assessee referred to various replies filed by assessee-company at assessment stage which shows that assessee-company filed all the documentary evidences and explanation before A.O. on the […]
BT Global Communications India Pvt. Ltd. Vs. Addl. CIT (Delhi ITAT) The only issue to be decided in the present appeal relates to protective adjustment on account of business restructuring that has taken place in assessment year 2010-11. We find that TPO/DRP have made adjustment on substantive basis in assessment year 2010-11. However, since […]
Sushil Kumar Vs. State of Punjab (Punjab High Court) There is no quibble that the liberty of a person is of utmost importance. But when personal liberty is pitted against a sovereign function i.e. collection of tax which is life blood of the economy, the latter would prevail. Present is a case where arrest is […]