Beauty Wares Vs Assistant Commissioner of CT & CE (Madras High Court) The petitioner has filed the writ petition for a mandamus to permit him to avail credit on the closing stock of input footwear available by rectifying Trans-I filed by them earlier. After considering the decision of Punjab and Haryana High Court held in […]
Engineering Professional Co. Pvt. Ltd. Vs DCIT (Gujarat High Court) In the given case, Assessee has filed appeal before ITAT against the order passed by the A.O. u/s 44AD. With respect to that appeal ITAT passed the order and state that “the Assessee is directed to attend the assessment proceedings and justify its claim of […]
Sakharam Bhondve Vs ITO (ITAT Pune) The issue under consideration is whether the deduction u/s 54F for reinvestment against Capital gain in the name of wife and son will be allowed or not? As per the judgement of the Hon’ble Bombay High Court in the case of Kamal Wahal (supra): “It also noted that a […]
In the given case, petitioner is engaged in the business of trading of building material and other items in wholesale. Petitioner has applied for G.S.T.Number with the G.S.T.Authorities and is granted G.S.T.Number.
The issue under consideration is whether the issue of penalty notice u/s 271D is justified under the Act? Penalty u/s 271D shall not be levied in the case of near relatives
whether deduction u/s 54 can be denied if assessee initially purchased land with a view to put up construction but later changed his mind and instead, purchased a residential house?
As per clause (b) of sub-section (2) of section 6 of the Goods and Services Tax Act, it was provides that where a proper officer under Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under that Act on the same subject matter.
Bindal Smelting Pvt. Ltd. Vs Additional Director General, Directorate General of GST Intelligence (Punjab & Haryana High Court) In the given case the petitioner is manufacturing lead ingots, red oxide and grey oxide. On 27.03.2018, officials of Respondent/GST Directorate searched premises of the Petitioner and during search seized record. The Respondent time to time directed […]
Mahendrasinh (Mahendraji) Chaganji Gohel Vs State of Gujarat (Gujarat High Court) This application is filed by the applicant under Section 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with FIR for the offence punishable under Sections 174 and 175 of the Indian Penal Code and under Section 132(1)(b) of the […]
The prayer in the Writ Petition is for a direction to the 1st respondent to supply copies of the documents relied upon by the 1st respondent while issuing the notices, and thereafter, to afford the petitioners an opportunity to submit their objections with regard to the reliance placed on the same, before proceedings to adjudicate the matter.
