The appellant at the outset submits that with effect from 01.06.2007, the new service namely Works Contract Service was made effective , classification of aforesaid service would undergone a change in case of long term contracts even though part of the service was classified under respective taxable service prior to 01.06.2007
The petitioner filed an application for stay of an arbitral award passed by the West Bengal State Micro Small Enterprises Facilitation Council.
The assessee is a wholly owned subsidiary of GBT III BV, Netherlands and is engaged in the business of arranging travel for domestic customers within and outside India by facilitating services entailing booking of air tickets, accommodation, cab, conference rooms, catering services, management of corporate events, public relation services etc.
The appellants are cable operator and providing cable services to the subscribers on the basis of signals received from the MSO. The subscriber has not asked for any brand for providing the said services.
Trinity International Forwarders, the appellant assessee was a Customs Broker. The assessee had been accused of violated the Regulations of 11(d), 11(e) or 11(n) of Customs Broker Licensing Regulations, 2013.
The assessee company was engaged in business of trading and manufacturing of Bakery items. It filed its return on 12.03.2022 declaring total income of Rs. 14,22,15,640/-. During the year under consideration, assessee has made payment of Rs. 15,22,68,970/- on 16.02.2021 to M/s Everfoods Asia Pvt. Ltd.
The assessee, M/s. K.K. Patel Finance Ltd has jurisdiction in Indore. The Assistant Commissioner of Income Tax passed assessment orders, indicating jurisdiction. The parties discussed appellate jurisdiction between the ITAT and the High Court based on the Assessing Officers location. The assessees counsel requested the appeals be transferred to the ITAT Indore Bench for adjudication.
The assessee is a company engaged in the business of Air Transport of Passengers and is a holder of Non-Scheduled Air Transport (Passenger) Services (NSOP) permit granted by the Director General of Civil Aviation / Ministry of Civil Aviation.
The Applicant, Mohammad Nawab Mohammad Islam Malik, NCP Leader and Minister arrested for committing offence under the Prevention of Money Laundering Act, 2002 (PMLA) on 23.02.2023
The respondent/importer had filed three bills of entry dated 27.01.2021 for clearance of imported goods Zinc Scrap, Saves/Scope which were imported from M/s Olympic Metal, Miami, USA. As the Department noticed that the declared value of the goods was lower than the contemporaneous import of similar goods and that the sale involved an abnormal discount and abnormal rejection from ordinary competitive prices, a query was raised from the importer to provide material/evidence to justify the declared value in terms of Section 17(3) of the Customs Act, 1962