In the present case service tax was not applicable and that no demand of service tax has ever been raised by concerned department. Consequently, retention of aforesaid security money deposited by petitioner is per se not justified.
Petition is disposed of with direction to Bhopal Development Authority to reconsider question of levy of GST on sale of developed plots to petitioners
Syed Adeel Shah Vs Directorate of Enforcement (Jammu and Kashmir High Court) It appears that in an earlier round of litigation wherein the appellants had challenged the notice issued by the respondents under Section 8(4) of the PMLA Act, learned writ court had declined to grant indulgence in favour of the appellants and the writ […]
KRBL Limited Vs DCIT (Delhi High Court) Court is of the view that the Respondents-Revenue have had sufficient time to file an appeal against the order of the ITAT. In any event, in accordance with the mandate of law, the appeal effect order has to be passed within three months of passing the appeal order. FULL […]
Appellate authority after referring to provisions of Section 129 held that it is well settled that levy of tax & penalty cannot be based upon presumption
Kerala High Court held that as Central Bureau of Investigation (CBI) is included in the second schedule to RTI Act, 2005, CBI is not liable to furnish any information.
Karnataka High Court held that petitioner had made out valid and sufficient ground/cause to condone the delay in preferring the appeal before the appellate Authority. Accordingly, exercising power under Article 226 of the Constitution of India the condonation of delay was granted.
Bombay High Court held that the time limit of 120 days prescribed in Section 130(A)(4) of the Customs Act, in our view, should be construed as being directory only and not imperative.
Andhra Pradesh High Court held that the assessment order was passed without furnishing the important documents which are the base of the order to the petitioner enabling the petitioner to make a representation or produce any material contra to the same. Such order is against the principles of natural justice.
CIT TDS Vs Mewar Hospital Pvt Ltd (Rajasthan High Court) Before proceeding with the matter, it will not be out of place to mention that the assessee is running a hospital within State of Rajasthan and they have entered agreement with three different doctors. The question which came up for our consideration is whether benefit […]
