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Bogus accommodation entries – HC upheld validity of Section 148 Notice

August 25, 2022 2835 Views 0 comment Print

Rochana Agarwal Vs ACIT (Allahabad High Court) The reason for issuing the notice under Section 148 of the Act is that during investigation, the Assessing Officer has gone through the income tax return and other related documents of the assessee and has found that the M/s KCGP Share Broking Service Pvt. Ltd. has been used […]

No Service Tax on Fitment of Wig & Preparation of Scalp are Incidental to Sale of Wig: Madras HC

August 25, 2022 996 Views 0 comment Print

White Cliffs Hair Studio Private Ltd Vs Additional Commissioner (Madras High Court) No Service Tax to be levied on fitment and preparation of scalp to make Wig The Hon’ble High Court of Madras in the matter of M/s White Cliffs Hair Studio Private Ltd v. Additional Commissioner, Office of the Principal Commissioner of CGST and […]

Sale of medicine in hospital services was not taxable separately if it was part of composite healthcare service

August 25, 2022 4053 Views 0 comment Print

In case of rendering of health care/medical services and not supply of goods, the value recovered by the hospitals towards the cost of medicines, implants, stents, lenses and various other charges towards room rent, supply of food could not be classifiable as sale or supply of goods but the transaction would  be of service on account of Predominant Test/ Aspect Doctrine.

Use of pressure horns instead of normal – HC issues directions to Traffic Police

August 25, 2022 804 Views 0 comment Print

Traffic Police directed to ensure that all vehicle owners removed pressure horns from all private, official transports & auto rickshaws

Right to Change Name is A Facet of Fundamental Right & cannot be denied

August 25, 2022 4908 Views 0 comment Print

Right to change the name has been held is a facet of fundamental right as guaranteed under Article 19(1)(a) of the Constitution of India

Negotiable Instruments Act not Classifies Cheques as Bearer or Account Payee

August 25, 2022 3429 Views 0 comment Print

Section 142(2) of N.I. Act clears that no classification of cheque, as bearer or cross cheque/account payee cheque is made for jurisdiction

Agreement having unsigned Arbitration Clause can be referred to Arbitration: HC

August 25, 2022 1308 Views 0 comment Print

In the present case, the Agreement has indeed been signed by the respondent, who himself resists the appointment of an arbitrator thereunder.

Arbitration Act- Existence of a ‘Contingent Contract’ cannot be decided in limited jurisdiction of HC

August 25, 2022 1620 Views 0 comment Print

D. Ravinder Reddy Vs Smt. C. Geethanjali (Telangana High Court) In the present case, there is no dispute that the parties by incorporating Clause 28 had agreed to resolve their disputes through arbitration. The said clause is extracted below: “In the case of any dispute between the parties hereto touching these presents, the matter shall […]

Arbitral award set aside as passed by ineligible arbitrator

August 24, 2022 1917 Views 0 comment Print

Held that qualification of the arbitrator as per the arbitration agreement is pre-requisite for eligibility to be appointed as an appointed as an arbitrator. Arbitrator not satisfying the qualification is ineligible and arbitral award passed by such ineligible arbitrator cannot be sustained in the eyes of law.

Provisionally attachment under GST cannot extend after One Year: Delhi HC

August 24, 2022 2208 Views 0 comment Print

HC set aside order to attach the bank account of assessee for more than one year and held that as per section 83 of CGST Act the prescribed time limit for provisional attachment is one year

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