In re Shah Sakalchand Chunilal & Co (Hitesh P. Jain) (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s SHAH SAKALCHAND CHUNILAL & CO, vide reference ARA No. 75 Dated 11.03.2022 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA […]
CIT(A) did disposed of the case, ex parte of assessee. Under section 250 (6) of Income Tax, CIT(A) is expected to decide the appeal with reasons determining the points thereon.
Odisha Power Generation Corporation Ltd. Vs ACIT (Orissa High Court) In the instant case, the Assessee has no other source of income except through generation and sale of power. All its receipts and expenditure relate to a single activity of power generation. There is no dispute that it is an industrial undertaking covered under Section […]
A microfinance loan is defined as a collateral-free loan given to a household having annual household income up to ₹3,00,000. For this purpose, the household shall mean an individual family unit, i.e., husband, wife and their unmarried children.
Mewar Chamber of Commerce & Industry, Rajasthan is enlisted under Appendix 2E of FTP, 2015-2020 for issuing Certificate of Origin (Non Preferential).
Field formations under your jurisdiction may be suitably sensitized to forward SLP/Civil Appeal proposals through LIMBS as well as through e-office mode, till the LIMBS application is stabilized and the same is used efficiently by the field formations.
This was amply borne out last week when Hon’ble Union Minister for Finance and Corporate Affairs and the Ministers of State for Finance graced the Investiture Ceremony for honoring 53 officers awarded the President’s Award for Specially Distinguished Record of Service and Exceptionally Meritorious Service at the Risk to Life.
In re Allied Blenders and Distillers Private Limited (GST AAR Telangana) The applicant’s chief argument is that their bye-products i.e., Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain Soluble (‘DDGS’) are used only as cattle feed and therefore have to be classified under S.No.102 of Notification No. 02/2017. It is observed that the Notification […]
In re IDMC Ltd. (GST AAR Gujarat) 1. Whether contract involving supply of equipment / machinery & erection, installation & commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle […]
In re Granules USA Inc (GST AAR Telangana) It is to inform that Section 96 of the CGST & SGST Acts clearly state territorial nexus of an Advance Ruling authority so that an authority for Advance Ruling shall function as such an Authority for Advance ruling for that State or Union Territory in which it […]