DCIT Vs Jaguar Buildcon Pvt. Ltd. (ITAT Delhi) We find that there is no dispute that the assessee has received share application money from six companies, out of which, from three companies assessee has received premium for sums aggregating to Rs.103,80,00,000/-. In the case of Ganesh Buildcon Pvt. Ltd., Feelgood Creation Pvt. Ltd., and Beyond […]
In re Pristine Industries Limited (GST AAR Rajasthan) ‘Solar Power Generating Plant’ of the applicant qualify as ‘plant and machinery’ as it falls under machinery as discussed above and not covers under (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises. Therefore, subject to the […]
In re Management & Computer Consultants (GST AAR West Bengal) Whether services related to pre-examination, conducting of examination and post -examination provided to Educational Boards, Council and Universities shall be treated as exempted supply. West Bengal State Council of Technical & Vocational Education and Skill Development, a statutory body, offers courses under various sections like […]
Vedvan Consultants Pvt. Ltd. Vs DCIT (ITAT Delhi) The solitary ground is directed against the addition of Rs.94,33,788/- u/s 36(1)(va) of the Income Tax Act, 1961. Brief facts as noted from the impugned order are that an addition u/s 36(1)(va) has been made by the DCIT, CPC, Bangalore on account of delay in depositing the […]
Reliance Industries Ltd. Vs PCIT (ITAT Mumbai) Upon perusal of assessment order under consideration, it is quite evident that an order was passed by Ld. AO u/s 143(3) r.w.s. 147 of the Act. One of the reasons to reopen the case was the allegation of Ld. AO that income from assets given on lease, though […]
Harbux Singh Sidhu Vs Department of Income Tax (Delhi High Court) Learned Counsel for the Petitioner states that the Respondent had vide 19th April, 2016 requested the Bank officials to verify the transaction of the Petitioner by which it had made a payment of Rs. 6,50,000/- towards payment of Advance Tax for FY 2000-01. He […]
The Appointments Committee of the Cabinet has approved the proposal for appointment of the following persons to the posts of Judicial Member and Technical Member in the National Company Law Tribunal, in the pay scale of Rs.67,000-79,000/- (pre-revised), for a period of 05 years from the date of assumption of charge of the post, or till attaining the age of 65 years, or until further orders, whichever is the earliest
BMG Informatics Pvt Ltd Vs Union of India (Gauhati High Court) In an important decision given by Justice A.M Bujor Barua of the Gauhati High Court in the case of W.P (C) 3880/2021 3878/2021 3675/2021 4120/2021 (BMG Informatics Pvt. Ltd. vs. Union of India) the Court as held that the circular no. CBEC-20/01/06/2019-GST dated 31.03.2020 […]
(1) These regulations may be called the Food Safety and Standards (Labelling and Display) First Amendment Regulations, 2021. (2) They shall come into force on the date of their publication in the Official Gazette and Food Business Operator shall comply with all the provisions of these regulations by 17th November, 2021.
MINISTRY OF FINANCE (Department of Financial Services) NOTIFICATION New Delhi, the 10th September, 2021 S.O. 4145(E).—In exercise of the powers conferred by section 3 of the Recovery of Debts and Bankruptcy Act, 1993, (51 of 1993), the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry […]
