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 […]
NCLAT held that appeal preferred by ‘Tata Steel Limited’ is premature, uncalled for, in absence of any final decision taken by the Adjudicating Authority under Section 31, this appeal is also not maintainable.
Delhi Tourism and Transport Development Corporation Ltd. Vs DCIT (ITAT Delhi) It was obvious that if no deduction was claimed, there can be no question of disallowance under section 40(a)(i), therefore, matter was remitted to file of the AO for considering assessee’s claim about not having claimed any deduction for this sum in computation of […]
Zee Entertainment Enterprises Ltd. Vs ITO (ITAT Mumbai) It is undisputed that the Hon’ble Delhi High Court has held that the payment is not taxable in the hands of the recipient. Respectfully following the precedent of the Hon’ble Apex Court in the case of E. Technology Centre Pvt. Ltd. (supra), we are of the considered […]
CIT(A) has in his order relied upon circumstantial evidence and human probabilities to uphold the findings of the AO. He also relied on the so called rules of suspicious transaction
Circular No. 03/01/2019-IGST dated 25th May, 2018 is hereby rescinded. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
It is, therefore, essential that an IP is familiar with the processes and procedures followed for filing and submission before the NCLT. In furtherance of this, at the request of the IBBI, the NCLT has kindly agreed to allow a newly registered IP to attend and observe the proceedings of NCLT for five days.
In re Mr. Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajasthan) The activity of supply, design, installation, commissioning and testing of reverse osmosis plant and O &M work by the applicant is a Works Contract of Composite Supply. This composite supply is a mixed of goods and services and predominant supply is supply of […]
Applicant, sought Advance Ruling in Place of Supply issue, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017 Hence the application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017.
Central Government hereby makes following amendment to the notification number S.O. 2088(E) dated the 24th May, 2018 published in the Gazette of India
