Withholding certificate at a low tax rate rejected for huge outstanding demand, although same were due to pending rectification applications
HC Quashed GST SCN not indicating contravention committed by petitioner & issued in a format without striking off irrelevant particulars
It also observed that the conviction of the petitioner is under the NI Act which are ordinarily treated as minor offences in criminal jurisprudence.
Prime Minister’s Office has merely stated that details regarding imposition of nation-wide lockdown sought by the Applicant attract the provisions of Section 7(9) of the RTI Act, 2005.
Gharpure Engg. & Construction (Pvt) Ltd Vs Assistant Commissioner (ST) (Madras High Court) The challenge is to an order of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the period 2013-14. The substantial addition to turnover is on the ground of mismatch of particulars between the details contained […]
Appellant entitled to take CENVAT credit of duty paid on input. Question whether input arisen out of a process of manufacture is irrelevant.
Assessee has shown reasonable cause for not filing the return of income before due date of return. ITAT direct AO to delete penalty levied under Section 271F
Regulation 13 of CBLR, 2013 lays down that change of constitution of a Customs Broker needs to be communicated within 60 days from the date of such change for grant of license under Regulation 7.
SRF Ltd Vs Union of India (Delhi High Court) Section 35(2AB) of the Act provides for weighted deduction of one and one half times (150%) of the expenditure incurred by a company on scientific research on in-house R&D facilities approved by the prescribed authority i.e. DSIR. In support of his submission, he relies upon Rule […]
Bestpay Solutions Private Limited Vs Razorpay Software Private Limited (Karnataka High Court) 1. The petitioner is before this Court seeking for the following reliefs:- “A. Pass An Order U/S 11(6) of the Arbitration & Conciliation Act, 1996 appointing a sole arbitrator as per agreement dated entered on dated: 18/11/2020 to the Arbitration and Conciliation Centre, […]