Vide Notification No. 81/2021-Income Tax | Dated: 14th July, 2021 CBDT notifies Tax Exemption to ‘Himachal Pradesh Computerization of Police Society’, (PAN AABAH0360G), a body established by the State Government of Himachal Pradesh, in respect of the specified income under section 10(46) of Income Tax Act, 1961. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD […]
Greenwood Owners Association Vs Union of India (Madras High Court) In the case of Dilip Kumar (supra), the Supreme Court reiterates the settled proposition that an Exemption Notification must be interpreted strictly. The plain words employed in Entry 77 being, ‘upto’ an amount of 7,500/- can thus only be interpreted to state that any contribution […]
Franklin Templeton Trustee Services Private Limited and Another Vs Amruta Garg and Others (Supreme Court of India) Prior-consent from the unitholders if necessary even when the trustees ‘decide to wind up’ a scheme under Regulation 39(2)(a), would inevitably delay the publication of public notices as envisaged by Regulation 39(3). Therefore the cease and freeze legal […]
Delhi High Court quashed reopening notice as well as reassessment order & all consequential proceedings initiated in the name of deceased & also held, interalia, that the LR of deceased are not obliged to intimate death to Income tax deptt & get PAN cancelled & that reassessment order can be challenged in such cases in writ petition.
Falcon Business Resources Pvt. Ltd. Vs DCIT (ITAT Delhi) The lower authorities while deciding the issue whether the depreciation is allowable on mobile phones @ 15% or considering the mobile phones computers @ 60%. This issue has been decided by the solitary decision of Hon’ble Kerala High Court in the case of Federal Bank Ltd. […]
Mahesh Vegoils Private Limited Vs Union Of India (Rajasthan High Court) Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “a. To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the […]
Lakhpat Trading And Industrys Private Ltd. Vs Union Of India (Rajasthan High Court) Petitioners have filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “(i) Section 9 of the Constitution (One Hundred and First Amendment) Act, 2016 in so far as the same introduced Explanation to Clause 1 of Article […]
Tamil Nadu Generation and Distribution Corporation Ltd. (TANGEDCO) Vs Principal Commissioner (Madras High Court) The present Writ Petition is filed challenging the Order-in Original passed by the respondent on 15.09.2018. 2. The contention of the learned counsel for the petitioner is that the petitioner has not submitted their explanation or defence statement and requested time […]
Whether the exemption to a ‘defence formation for preparation and generation of E – way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s) that function under the Ministry of Defence. Government of India?
In re Maharashtra State Dental Council (GST AAR Maharashtra) Question 1:- Whether online tending to be considered as Supply of Goods or Supply of Service? Answer:- Online tendering will be considered as Supply of Services. Question 2:– Whether offline tendering to be considered as Supply of Goods or Supply of services? Answer:- Offline tendering in its entirety involving […]
