Section 54 no where defines the quantum of construction on the land so as to be eligible to be defined as a residential unit. The only condition is that there should be a residential house capable of being used as a residence by any person.
It is submitted that vehicle carrying the goods was intercepted at Kanpur on 01.04.2018 at about 9-30 a.m. by respondent no. 2 and interception/detention memo was issued on the ground that since the E-Way Bill No.01 is not available as such the physical verification of the goods loaded is to be made and fixed 02.04.2018 for physical verification and inspection at 11-00 a.m.
Om Disposals Vs State of U.P. (Allahabad High Court) We are, faced with two judgments given by the Coordinate Benches of this Court with diametrically opposite conclusions: (a) the earlier judgment in U.P. Kar Adhivakta Sangathan (supra) has affirmed the notification dated 21.07.2017 issued by the State of U.P., (b) the judgment dated 13.04.2018 in Satyendra Goods Transport […]
Commissioner Tax Vs M/s Hanuman Industries Kichha (Uttarakhand High Court) There is delay of 1819 days’ in filing the Revision. It is stated that after receiving the copy of the judgment dated 29.01.2013, matter was discussed at various levels and the proposal was received by the Department on 01.05.2013. It is stated that Department instructed […]
Gujarat High Court has issued notice to the Union of India, Gujarat State government and the Goods and Service Tax Council on a petition moved by CA Prateek Gattani and Abhishek Chopra challenging the constitution of the Central as well as State Appellate Tribunals.
CIT (E) Vs M/s The Institute of Correctional Administration (Punjab and Haryana HC) The grievance of the appellant is regarding grant of registration to the respondent under Section 12-A of the Income Tax Act, 1961. The respondent is a society constituted by the Government for imparting training to various officers/officials involved in the criminal justice […]
Petitioner Sajeev Ezhava, filed public interest litigation before Hon’ble Gujarat High Court contending that the parking fee collected by malls and commercial establishments is illegal and against the basis of exempting them from municipal taxes.
Pr. CIT Vs New Delhi Television Ltd. (Delhi High Court) Legislature itself contemplates the discount on premium under ESOP as a benefit provided by the employer to its employees during the course of sendee. If the Legislature considers such discounted premium to the employees as a fringe benefit or ‘any consideration for employment’, it is […]
Mehsana District Co-operative Vs. DCIT (Gujarat High Court) Subrule (7) of rule 10THD thus lays down the time limit for the Assessing Officer to pass an order under subrule(4) and for the concerned competent authority to pass an appropriate order under subrule(6). We may recall under subrule(4), the Assessing Officer may declare that the option […]
Merely of none mentioning of the vehicle no. in Part-B of E-Way Bill cannot be a ground for seizure of the goods. We hold that the order of seizure is totally illegal and once the petitioner has placed the material and evidence with regard to its claim, it was obligatory on the part of the respondent no.2 to consider and pass an appropriate reasoned order.
