Shri Vikas Yashwant Khare Vs Shri Makarand M Lele (Board of Discipline, ICSI) The Board of Discipline of the Institute of Company Secretaries of India ( ICSI ) has dismissed a complaint filed against the former President CS Makarand Lele alleging several misconduct charges. A complaint was lodged against CS Makarand Lele alleging that by […]
Charging of Service Tax is not valid. The Government in April 2017 issued guidelines on fair trade practices related to charging of Service Charge from consumer by hotel/restaurants.
In re M/s. Saro Enterprises (GST AAAR Tamilnadu) In the case at hand, the product, ‘Agricultural Seedling Tray’, is made up of Plastics and not of any of the base metals specified in the section notes as stated by the Appellant themselves. The contention of the Appellant is that the trays are used for germination […]
M/s. Johns Biwheelers Vs. ACIT (ITAT Cochin) In this case, the assessee was required to get his books of account audited and filed along with the return of income u/s. 44AB within the due date of 30/09/2013 for the assessment year 2013-14. However, the audit report was furnished only on 28/03/2014. The contention of the […]
Karan Luthra Vs ITO (Delhi High Court) The offence under Section 276 CC of IT Act deals with failure to comply with the obligation under Sections 139 (1) or 142(1) or 148 of IT Act. Disobedience of each said provision of law itself constitutes a distinct offence. The offence under Section 276 CC, prima facie, […]
ADVANCE RULING UNDER GST Who can apply for Advance Ruling under GST Any registered person or any person who is desirous to obtain a registration under GST act. Link for filing Advance Ruling application Go to Website www.gst.gov.in -> Login with correct credentials -> Services -> User Services -> My Applications -> Application Type -> Advance […]
Having heard learned counsels for the parties, we direct Shri Rajeev Kumar, Commissioner of Police (CP), Kolkata to appear and make himself available before the investigating agency, namely, the Central Bureau of Investigation (C.B.I.) and to faithfully cooperate with the investigating agency at all times.
M/s. Shree Ganeshaya Trading Pvt. Ltd. Vs ITO (ITAT Mumbai) Delayed pay-in-charges payable by the assessee to sharebroker for making delayed payment of purchase consideration for purchase of shares is infact „interest‟ within meaning of Section 2(28A) of the 1961 Act and the assessee was required to deduct income-tax at source on such interest of […]
Director General Anti-Profiteering Vs M/s Pulimoottill Silks (National Anti-Profiteering Authority) It is clear from the perusal of the facts of the case that there was no reduction in the rate of tax on the Little Star Dhoti 406 (HSN 52081110) w.e.f. 01.07.2017, hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, […]
ACIT Vs M/s. Modi Rubber Limited (ITAT Delhi) Disallowance had been made on ad-hoc basis without pointing out any defects in assessee books or vouchers maintained for impugned expenses, and, the same was not, therefore, sustainable. FULL TEXT OF THE ITAT JUDGMENT This appeal has been filed by the Revenue against the order dated 20/01/2014 […]
