In re Enlivening Technologies Pvt. Ltd. (GST AAR Karnataka) What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation and What would be the […]
In re M V Infra Services Pvt. Ltd. (GST AAR Karnataka) What is the rate of tax applicable on services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill Development Society (MSSDS), in respect of training of Building and other construction workers (skill development training) and admissibility of Sl. […]
In re CMC Vellore Association (GST AAR Andhra Pradesh) GST Tax liability on the medicines supplied to In-patients through pharmacy and Tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure. The applicant as stated in the application renders health care services to in-patients in the form […]
In re DEC Infrastructure and Projects (I) Pvt. Ltd. (GST AAR Andhra Pradesh) Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) was formed in 1973 by the GO No: 831 dated 10-SEP-1973 issued by Government of Andhra Pradesh. As seen from the share holding ratios of the 41st Annual Reports for the years 2013-14 is made […]
All individuals or registered firms carrying any consignment of goods valued below Rupees fifty thousand without valid e-waybill declaration, shall/is liable to submit a copy of purchase invoice/bill of supply at respective validation centre of the State. The purchase invoice/bill of supply in question shall cover all purchase whether for private or public/Government use or for the purposes of business in Sikkim.
Liberty House Group Pte. Ltd. Vs State Bank of India & Ors. (NCLAT Delhi) Mr. Virendra Ganda, learned Senior Counsel for the Appellant(s) submits that the amount in terms of the earlier order dated 21st January, 2020 has been paid. Mr. Joy Saha, learned Senior Counsel appearing on behalf of ‘Committee of Creditors’ has also […]
Section 68 – Bogus Cash Credit – The expression ‘any previous year’ to mean as not referring to all the previous years, but, the previous year in relation to the assessment year concerned.
Integrated Constructive Solutions Vs Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that the E-way Bill for the material in question was generated at 05:52 pm on 1-11-2018 and […]
As per Section 12 of the Rajasthan Public Gambling Ordinance, 1949, the game involving ‘mere skill’ is exempted from the applicability of the Act/Ordinance and since ‘Dream 11’ game has been held to be a game of skill, no fault can be found by the answering respondents in the activity which is carried out by the private respondents.
Income tax returns are public documents and they can be summoned by the Court. If same are produced before the Court , the same does not result in violation of Article 21 of Constitution of India, as they are Government documents and are accessible to others.
