In re Chep India Private Limited (GST AAR Tamilnadu) It is observed that the business model proposed is in the stage of contemplation and has not attained finality with respect to merger, disposition of the assets and the following supply, in as much as the applicant could not provide any finalized document such as MOU […]
The application is filed after the service is over. The work is over. Hence application is not maintainable as per Sec 95(a), so same cannot be admitted.
Govt notifies Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund), Third Amendment, Rules, 2021 to amend Rule 6 of Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 which relates to Manner of transfer of shares under sub-section (6) Of section 124 of Companies Act, 2013 to the […]
CBIC notifies Rate of Exchange of Turkish Lira against Indian Rupees with effect from 29th December, 2021 vide Notification No. 105/2021-Customs (N.T.) | Dated: 28th December, 2021. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) ***** Notification No.105/2021 – Customs (N.T.) New Delhi, dated the 28th December, 2021 […]
(1) These Rules may be called the Boiler Operation (Amendment) Rules, 2021. (2) They shall come into force on the date of their publication in the Official Gazette.
Worldwide Facility Management Services Pvt. Ltd. Vs DCIT (ITAT Delhi) Since in the instant case the assessee admittedly has deposited the employees’ contribution to PF & ESI before the due date of filing of the income tax return, therefore, respectfully following the decisions cited (supra), I hold that the Ld. CIT(A) is not justified in […]
In re Adani Wilmar Limited (GST AAR Madhya Pradesh) Soya husk resulting from the extraction of Soyabean oil, being principal input/ ingredient for manufacture or processing of Cattle feed and Poultry feed which may become value added product in the market. Soya husk being principal input/ ingredient to Poultry feed and Cattle feed industry, which […]
Citi Centre Developers Vs CPC (ITAT Chandigarh) Since the facts of the present cases are identical to the facts involved in Raja Ram Vs. ITO, Yamunanagar (ITAT, Chandigarh) therefore respectfully following the earlier orders as referred to herein above of the different Benches of the ITAT, the impugned additions made by the Assessing Officer and […]
Parvin Kumar Batta Vs DCIT (Delhi High Court) 1. Allowed, subject to the applicant/petitioner curing the deficiencies referred to in the captioned application within 15 days from today. CM No. 15835/2021 2. Allowed, subject to just exceptions. W.P.(C) 5166/2021 & CM No. 15834/2021 [Application filed on behalf of the petitioner seeking stay on the operation […]
Transzone Logistrics (India) Pvt. Ltd. Vs DCIT (ITAT Delhi) It is an undisputed fact that though there has been delay in deposit of PF/ESI dues but it is also an undisputed fact that money collected from employees, have been deposited with the appropriate authorities before filing of return of income. We find that Delhi Bench […]
