CIT Vs Ambika Cotton Mills Ltd. (Madras High Court) Whether on the facts and circumstances of the case, the Tribunal was right in holding that the proceeds realized by the assessee on sale of Certified Emission Reduction Credit, which the assessee had earned on the Clean Development Mechanisam in its wind energy operations, is a […]
In case of a works contractor who entered in to the contract before the introduction of GST, he is liable to pay tax applicable to the previous VAT regime only but the differential tax liability (GST) has to be borne by the awarder.
Concerning the scope of section 254, ignoring the material already on record on the part of Tribunal was a mistake apparent on the face of the record. Thus, Tribunal had rightly recalled its order and rectified the mistake and it had rightly set aside the additions under Section 68.
Hindustan Unilever Limited Vs Union of India (Madras High Court) Bill of Entry amendment in manual form when ICES portal not supports such amendment: In a case involving erroneous mention of GSTIN in the Bill of Entry, the Madras High Court has allowed manual correction. The Petitioner’s request for amendment of GSTN in Bill of […]
CIT Vs True Value Homes (India) Pvt. Ltd (Madras High Court) In this case Ashok Gupta is the Managing Director and in terms of the Board resolution is entitled to receive commission for services rendered to the company. It is a term of employment on the basis of which he had rendered service. Accordingly, he […]
The present writ petition has been filed on 08.12.2020 with a delay of 1282 days. The entire blame for the delay has been placed at the door step of the tax consultant, who, according to the petitioner had prepared an appeal against the impugned order and, the petitioner believed, would file the same. The petitioner states that it could not follow up the matter with the consultant on account of severe financial losses and infighting between the partners in regard to the company’s management. No evidence whatsoever, has been placed in support of this submission and the delay of 1282 days amounting to nearly three years cannot be condoned on mere ipse dixit. Hence this Writ Petition is dismissed in limine.
Madras High Court quashes communication rejecting GST credit claim. Petitioner’s efforts to upload details noted. Order directs Form TRAN-1 uploading within eight weeks.
India Switch Company Pvt. Ltd. Vs Deputy Commercial Tax Officer (Madras High Court) It is stated that the ATM’s facilities are outsourced by the banks and that the petitioner was providing a technology solution to Bank of India and United Bank of India and the terms of the agreement clearly bring the transaction within the […]
Madras HC ruling favors Revenue in tax case revision, remanding penalty consideration to Assessing Officer for fresh review. Full judgment analysis.
Next IT World Vs Assistant Commissioner (CT) (Madras High Court) The respondent in all the three impugned orders had stated that the Inspecting Officers had verified the relevant records and that they had correctly proved along with recorded evidence and that it was accepted by one Thiru.S.Kathir Rajan, who was the Managing Director of the […]
