CESTAT Ahmedabad ruling: Even without provisional assessment, if duty was overpaid, a refund claim within a year is admissible. Case analysis and judgments.
PBN Constructions (P) Ltd Vs ACIT (ITAT Kolkata) ITAT direct the A.O. to delete the addition and hold that the Amendment brought in Finance Act 2021 w.e.f. 01.04.2021 by inserting an Explanation to section 36(1)(va) and section 43B of the Act is prospective in nature and would apply from AY 2021-22 onwards. FULL TEXT OF […]
Impugned order under clause (d) of Section 148A of the Act was issued on April 1, 2022 without taking the petitioner’s response to the initial notice into consideration.
There is no difference between the Association and its Members. Accordingly, service provided by Shree Rang Services to M/s. Valia Industries Association is deemed to have been provided to its members.
In re Toyota Tsusho India Pvt. Ltd (CAAR Mumbai) As per the explanatory notes to heading 8415, the heading excludes refrigeration units designed to maintain a fixed temperature well below 0°C in a closed chamber (e.g., lorry, trailer or container), and fitted with a heating system to raise the temperature in the chamber, within certain […]
Income Tax Department aims to spread tax literacy among children through games, puzzles and comics Moving beyond text based literature, awareness seminars and workshops, the Central Board of Direct Taxes (CBDT) has adopted a novel approach to spread tax literacy through ‘learn by play’ methods. CBDT has brought out products to introduce concepts related to […]
THE MUNICIPAL CO-OP. BANK LTD., MUMBAI Ref. No. MCB/ Date : 13 JUN2022 M/s Sub: Tender for TDS and GST work for the Financial Year 2022-2023 Ours is a Salary Earner’s Urban Co-Operative Bank having working capital Rs. 5012.24 Crores as on March 31, 2022(Unaudited). We intend to appoint registered chartered accountant firm as a […]
Revision of pension/family pension in respect of the pensioners drawing compulsory retirement pension or compassionate allowance after compulsorily retirement/dismissal/removal from service-reg.
No Service Tax on stability studies and technical testing and analysis of new drugs were classifiable under taxable category of Scientific and Technical Consultant Service and Technical Testing and Analysis Service
Om Prakash Kumawat Vs Rekha Kumawat (Rajasthan High Court) In case of Indiabulls Housing Finance Limited , the Apex Court, after appreciating Sections 35 & 37 of the SARFAESI Act, held that arbitration proceedings and proceedings under the SARFAESI Act can be resorted to simultaneously Contention of learned counsel for the petitioners that in view […]
