In re Jain Dairy Products Pvt. Ltd. (GST AAR Gujarat) Question-1: Whether the benefit of exemption of GST at 0% is applicable for the invoices raised to the end use users in case of selling of paneer in loose form without sealing of packet / in loose carry bags and bearing details like name of […]
In re Bhaveen Ramesh Shah Proprietor of M/s The Roll Company (GST AAR Gujarat) Question: What is the Classification as per HSN and rate of tax in terms of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as amended by the Notification No.18/2018-Central Tax (Rate) dated 26.07.2018 in respect of their products, (i) The Zip Roll […]
Lease Plan India Pvt. Ltd Vs DCIT (ITAT Delhi) These appeals are against disallowance made by the learned assessing officer under section 40 (a)(i) on account of non-deduction of tax at source on guarantee commission paid to lease plan Corporation NV Netherland is confirmed holding it to be payment in nature of Fees For Technical […]
When the company got back its funds on the same day, it cannot fall into the definition of the deemed dividend.
ACIT Vs Emaar MGF Construction Pvt. Ltd (ITAT Delhi) We find that the assessee is under the obligation to part away with the source of income to the holding company and it was not its volition alone, to give away the revenue that could have been otherwise accrued to them. An agreement entered into by […]
Payment orders if resubmitted is getting resubmitted successfully to GSTN. It is therefore requested that necessary instructions may be issued to the proper officers handling refunds under your Jurisdiction to resubmit the payment orders wherever the above-mentioned errors were noticed.
Veolia India Pvt. Ltd. Vs DCIT (ITAT Delhi) Ground- Learned CIT(A) has erred in considering amounts aggregating to Rs.26,839,975 towards Value Added Tax and Service Tax included in the customer’s work order as constituting part of construction contract value for the purposes of recognizing revenue under AS7. The CBDT Circular No. 4/2008 dated 04.04.2008 clarified […]
GSTN has since resolved two more issues. The issues resolved and the approximate number of ARNs involved thereof are given below: (i) System error while issuing payment orders- 2533 (approx.) (ii) Bank validation issues- 2000 (approx.)
Samit Chakraborty Vs Cloudtail India Pvt. Ltd. (NAA) Fact of the Case: The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct detailed investigation as per Rule 129 (1) of the above Rules on the allegation made by the Applicant No. […]
Arbind Biswal Vs Sahej Realcon Pvt. Ltd. (NAA) Fact of the Case: The brief facts of the case are that vide his application dated 07.01.2019 filed on the Complaint Portal of this Authority which was forwarded to the Odisha State Screening Committee on Anti-Profiteering on 05.02.2019, under Rule 128 of the CGST Rules, 2017, the […]
