Nidhi Agarhari Vs State of U.P (Allahabad High Court) The petitioner had applied for license for model shop within the limits of Civil Lines, Fatehpur for the Excise Year 2020-2 1 and the allotment letter dated 16.03.2020 was issued to the petitioner by the competent authority. Pursuant thereto, the petitioner deposited the license fees for […]
Held that provisions contained in Section 138 of the NI Act is to be interpreted in a liberal manner so as to achieve the object for which the said provision has been enacted. Thus, dishonor of cheque due to difference in signatures is also covered under section 138 of the Negotiable Instruments Act
SS Commotrade Private Limited Vs ITO (Calcutta High court) By this writ petition, petitioner has challenged the impugned order dated 30th July, 2022 under Section 148A(d) of the Income Tax Act, 1961 relating to assessment year 2014-15, and, all subsequent proceedings based on the impugned notice dated 29th June, 2021 under Section 148 of the […]
Held that due date/ time limit for filing return in TRAN 1 seeking transition of credit and due date/ time limit for revision of TRAN 1 cannot be same.
Held that in absence of written arbitration agreement, the conduct between the parties cannot be construed to mean that, the parties had agreed to arbitration.
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 […]
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 […]
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.
Traffic Police directed to ensure that all vehicle owners removed pressure horns from all private, official transports & auto rickshaws
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
