Assessee was not keeping good health for which she was not in a position to obtain Audit Report in time, and, therefore, could not file before statutory due date
If petitioner is either a consignor or a consignee, he has to be treated as a owner of goods & provisions of Section 129(1)(b) not invokable
ITAT held that in this case disallowance u/s 40A(3) of the Act has not been found from the books of accounts of the assessee. Rather the plea is that the suppliers have not maintained proper books of accounts.
whether the supply of precast manhole using the steel and cement within the scope of recipient is a supply of service of supply of goods? What should be appropriate classification of the same?
In re Airports Authority of India (GST AAR Rajasthan) Q.1 Whether the transfer of business by the Airport Authority of India to the M/s. Adani Jaipur International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (CGST), viz-a-viz Rajasthan State Goods and Service Tax Act, 2017 (RSGST) […]
Legal battle: Anilkumar Kantilal Trivedi challenges ITO’s Section 50C addition on agricultural land sale. Appeal details and key arguments analyzed.
If tax is collected without any authority of law, same amount to depriving person of his property without any authority of law and infringe his right under Article 300A of Constitution.
In a landmark ruling, the Supreme Court clarified that construction services provided by cooperative housing societies to members are not subject to service tax.
HC held that with respect to objections & satisfaction note, AO will pass a speaking order; copies of which will be furnished to petitioner
Exemption u/s 11 can be availed only if return of income was filed in the manner prescribed under section 139(4A) of Income Tax Act
