In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka) (a) Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated […]
Article explains What a taxpayer should do if he don’t have ‘Transporter Id’ but want to enter and generate ‘Part-A slip’, When to extend the validity of E Way Bill, What should be done if PIN code is shown as invalid, What to do if the total invoice value does not match with the sum […]
In the Fourth Schedule to the Arbitration and Conciliation Act, 1996, under the heading ‘Sum in dispute’, against the entry ‘Above Rs.10,00,00,000 and up to Rs.20,00,00,000’, the model fee is inadvertently mentioned as ‘Rs.12,37,500 plus 0.75 per cent. of the claim amount over and above Rs.1,00,00,000/’ instead of ‘Rs.12,37,500 plus 0.75 per cent. of the claim amount over and above Rs.10,00,00,000/’.
M/s. MAJ Hospital Edappally Vs DCIT (ITAT Cochin) Assessee is entitled to the exemption u/s 11 of the income derived from an activity incidental to the achievement of the objects of the trust. For these reasons, we hold that the assessee’s activities of running the hospital and the nursing school are intricately connected and dependent […]
Central Government (CG) hereby specifies that the New Delhi Bench of the Adjudicating Authority appointed under section 7 of the Prohibition of Benami Property Transactions Act, 1988 shall exercise jurisdiction under the said Act over the whole of India except the State of Jammu and Kashmir. Notification No. 80/2018 Dated: 12th November, 2018. MINISTRY OF […]
Central Government (CG) appoints an Adjudicating Authority at New Delhi to exercise jurisdiction, powers and authority conferred by or under Prohibition of Benami Property Transactions Act, 1988. Notification No. 79/2018 Dated: 12th November, 2018. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 12th November, 2018 S.O. 5675(E). In exercise of the powers conferred […]
Smt. Ranjana R. Deshmukh Vs ITO (ITAT Mumbai) Admittedly, though the assessee had entered into an agreement to purchase the new property viz. A-801, Lodha Luxuria on 29.01.2009, but then the possession of the same was delivered to her only as on 18.05.2012. We are persuaded to subscribe to the claim of the ld. A.R […]
Nutan Malpani Vs ACIT (ITAT Hyderabad) We noticed that when the assessee is having a regular business connection with the company and in that process, assessee receives or pays certain advances, they can be considered as ‘trade advances’ and not otherwise. In the given case, certain transactions which were treated by the Assessing Officer as […]
In re Siemens Ltd. (GST AAR Haryana) 1. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 – Central Tax Rate F. No. 334/1/2017, dated 28 June 2017? […]
Velankani Electronics Private Limited Vs Intel Corporation (Competition commission of India) The OP has also argued that it has no incentive to deny access to anyone to the Server or Server-Board market segment. The OP’s interests are aligned to ensure multiple manufacturers of Server-Boards and Servers. Since the OP’s primary focus in the Server business […]
