Chandimata Iron Vs State of Tripura (Tripura High Court) Since the order under challenge in this petition is appealable, we permit the petitioner to pursue such appeal for which, we are informed limitation period has yet not expired. However, considering the facts of the case, the goods of the petitioner which are in the nature […]
Rahul Sharma Vs J. K. Helene Curtis Ltd. (NAA) Facts 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 a detailed investigation as per Rule 129 (1) of the above Rules on the allegation that M/s Raymond […]
In this regard it is clarified that the Special Cash Package is in lieu of pending LTC for the Block between 2018-21 and bills for availing this scheme are to be submitted before 31.03.2021. No prior intimation as is being given in the case of LTC Scheme is required and for the year 2018-19 (extended till 31.12.2020), the claims can be made before 31.03.2021.
In Re Om Dutt S/O Shri Bal Krishan (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 goods in question was generated at 09:43 pm on […]
Service Tax – Irrespective of the person who maintains canteen in a factory, exemption as per Entry 19A of 25/2012-ST is available to such person – Benefit cannot be whittled down by restricting it to factory owner alone: CESTAT
ACIT Vs Thirumala Rice Industries (ITAT Bangalore) Sub-section (4) of Section 45 deals with a distribution of capital assets on the dissolution of a firm or other association of persons or body of individuals or otherwise. If in the course of such distribution of capital asset there is a transfer of a capital asset by […]
LCD panels are classifiable under CTH 9013 8010 and parts of LCD panels are classifiable under CTH 9013 9010. Denial of exemption benefit to the appellant as per amendment Notification No. 92/2017-Cus. dated 14.12.2017 was without any factual or legal basis.
In re Hi-Tech Builder (GST AAR Uttar Pradesh) Q-1 Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for Pradhan Mantri Awas Yojna […]
In re Sunchirin Autoparts India Pvt Ltd. (GST AAR Uttar Pradesh) Classification of Air Conditioner House Assembly (suction / discharge) used as part of Air Conditioner Compressor and Applicable tax rate for the classification. The product ‘Air Conditioner Hose Assembly’ as described in the application will merit classification under Chapter Heading 4009 of the GST […]
DCIT-Exemptions Vs Naroda Enviro Projects Ltd. (ITAT Ahmedabad) We find that main object of assessee company was converted as per Section 25 of Companies Act clarifies that assessee company is in area of environmental protection, abetment of pollution of water, air, solid, etc. generated by industrial units in and around Vatva and Odhav area of […]
