Advance Computer Education Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The appellant also raised a point that they are eligible for exemption on the vocational training service. In this regard we find that Computer Education service has been excluded from the Vocational Training service by Notification No. 19/2005-ST dated 07.06.2005. In this case […]
Nagesh Trading CO. Vs ITO (Delhi High Court) Directions given by the Supreme Court in Ashish Agarwal (supra) were applicable to cases, where notices under Section 148 of the Act had been issued during the period 01st April, 2021 to 30th June, 2021 – which is not the case in the present matter. Consequently, the […]
Many years later, father and son fall out. It does not matter who is to blame for the falling out, but they can no longer work together or even live in close proximity.
Sunita Chaudhry Vs ITO (ITAT Mumbai) We find that SEBI vide interim order dated 19/12/2014 and 11/08/2015, inter-alia, restrained 154 entities, including the assessee, from accessing the securities market and buying, selling or dealing in securities, either directly or indirectly, in any manner, till further directions, pending investigation in the script of in case of […]
If foundational allegation is missing in notice issued under Section 148A(b) , the same cannot be incorporated by issuing a supplementary notice.
ACIT Vs Joseph Selvakumar Selvan (ITAT Chennai) Upon careful consideration, it could be gathered that the return of income was already scrutinized u/s 143(3) and the issue of computation of capital gain was duly examined by Ld. AO. The requisite queries were raised by Ld. AO which were duly replied by the assessee along with […]
it is mandatory for the taxpayers to report minimum 4 digit or 6 digit of HSN Code in table-12 of GSTR-I on the basis of their Aggregate Annual Turnover (AATO) in the preceding Financial Year.
COMPETITION COMMISSION OF INDIA PRESS RELEASE Market Study on Film Distribution Chain in India: Key Findings and Observations The Competition Commission of India (the ‘Commission’) released, a report titled ‘Market Study on Film Distribution Chain in India: Key Findings and Observations’, today. The study highlights some of the key competition issues in the film distribution […]
Sonal Automation Industries Vs State of Uttarakhand (Uttarakhand High Court) The penalty order was passed due to inadvertent mistake i.e. invoice number stated as 235 in place of SAI/V/235. The writ petition was allowed and penalty order was quashed. The imposition of the penal consequences due to an exception, which has been caused on account […]
Satguru Impex Vs State of Tripura (Tripura High Court) The petitioner made mistakes in the e-way bill in the names of buyers and sellers. In place of buyer’s name, seller name was filled and in place of seller’s name, buyer name was filled. The mistake was rectified by generating fresh e-way bill. The GST departments […]
