Rajasthan HC turned down Levy of VAT at higher rate by department on Food served in Restaurants (which obtained liquor licence as per 3 Star or above category hotels)
After acceptance of declaration by Designated Authority by issue certificate under Vivad Se Vishwas Scheme, revised declaration cannot be filed
Court is convinced that there has been violation of principles of natural justice inasmuch as the appellant was not furnished with full information based on which the assessment was sought to be reopened.
CIT Vs Bangalore Metro Rail Corporation Ltd. (Karnataka High Court) Specific case of the Revenue before the ITAT is that the Contract is a composite one. Shri. Chaitanya is right in his submission that the dominant purpose of the Contract is supply of the passenger rolling stock. Thus, having taken a specific stand before the […]
Seema Gupta Vs ITO (Delhi High Court) Present writ petition has been filed challenging the order dated 30th June, 2022 passed under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and the consequential notice dated 30th June, 2022 issued under Section 148 of the Act for the Assessment Year […]
HC held that electricity generated from Waste Gas cannot be classified under chapter heading 2716 and hence, cannot be said to be exempted goods, since not excisable goods so as to warrant reversal of credit
Held that appellant has transferred the land to the developer through JDA and the developer had power to alienate their portion of property. Accordingly, property so transferred is not subject to wealth tax.
Held that services are supplied to Foreign Telecom Operators and hence place of supply of service will be location of service receiver as per section 13(2). Provisions of section 13(3)(b) are not attracted as the services are not provided to the individual.
Delhi high court negating dept stand about retrospective amendment plea for sec 14A explanation added by finance act 2022 in authors opinion it should ably address the much created confusion from revenue side.
Delhi High Court admitted a petition through which two adjudication orders based on a single show cause notice was challenged. Also held that no coercive measures will be taken against the petitioners, in pursuance of the aforementioned adjudication orders.
