Post allotment, the InvIT shall make an application for listing of the units to the stock exchange(s) and the units shall be listed within two working days from the date of allotment
DCIT Vs Housing Development & Infrastructure Ltd (ITAT Mumbai) Coordinate bench in the case of in the case of Orbit Corp Ltd. in ITA No. 2979 to 2981 /Mum/2020 , has held that the resolution professional was required to amend Form No. 36A for further prosecuting the appeal and in absence of which appeals were […]
Gayatri Projects Limited Vs DCIT (ITAT Hyderabad) A reading of provisions under section 13 and 14 of IBC Code along with decision in Ghanashyam Mishra And Sons, clearly shows that once the proceedings have commenced by institution of application under section 7 or 9 or 10 of the Code, the continuance of the pending proceedings […]
In re Adarsh Plant Protect Ltd (GST AAAR Gujarat) What is the HSN and applicable tax on ‘Agricultural manually hand operated Seed dressing, Coating and Treating drum’? The main issue to be decided here is the classification of the product viz. “Agricultural manually hand operated Seed dressing, Coating and Treating drum” and to decide applicable […]
Flavoured milk sold under trade name of Power Sip is not classifiable under Tariff Heading 0402/0404 but classifiable under CTH 2202 99 30.
Mahendra Kishanlal Prajapati Vs Vishwanath Builders (NAA) The Authority finds that the benefit of additional Input Tax Credit of 3.75% of the turnover has accrued to the Respondent for the project ‘Sarathya’. This benefit was required to be passed on to the recipients. Thus, Section 171 of the CGST, 2017 has been contravened by the […]
Deccan Chronicle Holdings Limited Vs ACIT (ITAT Hyderabad) Under section 13 of the Code, the adjudicating authority after admission of the application under section 7 or 9 or 10 of the IBC Code shall declare a moratorium which shall include the prohibition of the institution of suits or continuation of pending suits or proceedings against […]
2 different yardsticks for same set of sale transaction made by co-owners not allowed. Assessee cannot be treated differently for similar transaction
Company cannot decide disputed question of right & title, ownership or right of occupancy has no nexus with grant of electrical connection
Petitioners have efficacious alternative remedy of filing appeal under SARFAESI Act before DRT and therefore writ petition is dismissed
