Bata India Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) Learned Advocate for the appellant would submit that the Adjudicating Authority has mis-directed in denying the CENVAT Credit and that the Commissioner has not appreciated the facts of the case properly nor has she examined the facts of the case from the perspective […]
I am informed that CBDT had carried out changes in the Tax Audit Schema thrice already with the latest one being on January 6th, 2022. These last-minute changes are causing unnecessary hassle for the audit professionals who themselves are struggling with the pandemic.
Income Tax Department conducts searches in Kerala The Income Tax Department carried out search and seizure operation on 05.01.2022 on two groups, engaged in the business of quarry operation. More than 35 premises spread across districts of Kottayam, Eranakulam, Thrissur, Palakkad and Kannur have been covered in the search operation. During the course of the […]
Income Tax Department carried out search and seizure operation on 05.01.2022 on three real estate developers, engaged in the business of land development as well as construction activities in the town of Kurnool and other mofussil areas of Andhra Pradesh and Telangana. More than two dozen premises have been covered in the search operation spread over Kurnool, Ananthapur, Kadapa, Nandyal, Bellary, etc.
Euphoria Technologies Pvt. Ltd. Vs DGGI (Supreme Court of India) This Writ Petition under Article 32 of the Constitution of India has been filed for a direction to the respondent(s) to transfer the investigation pertaining to Summons No. F.NO.DZU/INV/A/GST/27/2021 pending at Delhi to the Directorate General of GST Intelligence, Surat Zonal Unit, Gujarat, on the […]
HC not deemed it appropriate to non-suit the petitioner on the ground that there is an efficacious remedy of appeal, more so since we are not setting aside the order on merits but are only directing that the Assessing Officer should pass a fresh order after affording an opportunity of hearing to the petitioner.
Adithya Builders and Developers Vs Commissioner of Central Tax (CESTAT Bangalore) In a major relief to the Adithya Builders and Developers, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Service Tax Levy depends on services rendered, not on basis of agreements where no payment received by service provider. The […]
New Vision Net to Home (P) Ltd Vs ITO (ITAT Delhi) The assessee noticed the error in its computation of fringe benefits and moved a rectification application which was denied by the AO who was of the opinion that the online filed ITR cannot be rectified u/s.154. We have carefully considered the grievance of the […]
Dolphin Metals I Ltd Vs C.C.E. (CESTAT Ahmedabad) The brief facts of the case are that based on the intelligence, an investigation was undertaken against M/s Nisha Industries which revealed that the appellant had wrongly availed CENVAT credit on invoices without actual receipt of inputs; that the finished goods were found at both the manufacturing […]
Shops/establishments dealing with non-essential goods & services, malls and weekly markets shall be allowed to open with following conditions in Delhi: a) In markets and market complexes, shops are allowed between 10 AM to 8 PM on odd-even basis shops would open on alternate days depending on their shop number.
