Advocate Akhilesh Kumar Sah Just because the assessee has not filed income tax returns in earlier years, it can not be said that the activities of the assessee of the charitable trust / society were not genuine and grant of the registration under section 12AA cannot be denied
Apex Court in MAK Data P. Ltd., v/s. Commissioner of Income Tax 358 ITR 593, that voluntary disclosure itself does not release the assessee from penal consequences.
Court be very slow in interpreting the statutes where intention legislature is to curb the evasion of tax. This is a peculiar where the Government has granted the benefit under the only to the persons who are not covered under Section and other proceedings.
In spite of norms that not more than two attendants of a patient will be allowed to enter the hospital through the main gate itself has to be strictly implemented. This would include visitors visiting the patients during a particular visiting hours of the hospital. In other words, at any point of time, there may not be more than two attendants of a patient who can have entry in the hospital premises.
The petitioners who have filed this public interest litigation (PIL) submits that there is urgency in the matter since more than 50 patients have died on account of mass strike of resident doctors numbering about 4,500 all over the State of Maharashtra. Learned counsel appearing for the respondent Association submits that they have not given […]
Bhimas Hotels Pvt. Ltd. Vs. Union of India (Andhra Pradesh High Court) any supply of subsidized food to the workers by the management of a Company, has to be seen as part of the pay package that the workers have negotiated with the employer. Under the Factories Act, 1948 and even under the Industrial Disputes […]
Right to carry on trade and profession including right to convey property in course of such business is an essential fundamental right enshrined under Article 19(i)(g) of the Constitution of India and the same do not stand eclipsed by the continuing incarceration of a prisoner.
Union-Parliament is conferred with the power and competence under Article 268A read with Entry 97, List I (Union List) to impose and levy service tax on related activities in distribution and sale of lottery tickets.
This writ petition is filed challenging Exts.P5 and P5(a) assessment orders under KVAT Act, 2003 for the assessment years 2009-10 and 2010-11 completed under Section 25(1) of the Act. Though the impugned orders are appealable, according to the petitioner
Matter related to transitional provisions under section 68 of the Companies (Amendment) Act, 1988, which bestowed jurisdiction to hear the case only on High Court, however, as in the case in point, the issue was transferred to NCLT under the 2013 Act, the NCLT would have jurisdiction, even though the amended section 68 had not been actually repealed but it should be regarded to have been impliedly repealed.
