SRF Limited Vs Additional Commissioner (Rajasthan High Court) Hon’ble Rajasthan High Court after taking cognizance in a bunch of writ petition filed, relating to loss of right to avail balance of input tax credit on account of technical difficulties in filing TRAN 1 has directed the additional Commissioner to provisionally entertain the GST TRAN- 1 […]
Rajasthan High Court directed CBDT to consider the representation of the petitioner-Association and take a decision on both the aspects i.e. extension of date by another 15 days and extension of due for the purpose of Explanation 1 to Section 234A of the Act for waiver of interest and decide the same by passing speaking order preferably before 10.10.2018.
Petitioner and her co-accused in connivance with each other had made 35 fake firms and after making fake entries had issued invoices involving tax amount of more than Rupees Ten Crores. In her statement recorded on 02.08.2018, petitioner has admitted that she had prepared fake firms after accepting fee from her co-accused on the basis of fake ID’s and documents. The firms were misused for evading GST by Sandeep Goyal and Rajesh Arora. Case is still under investigation.
CIT Vs Shiv Agrevo Ltd. (Rajasthan High Court) The prevailing market rates of interest for the loans of permanent nature were between 18 per cent, to 24 per cent, whereas the cases compared by AO pertained to the loans of temporary nature and that the assessee had advanced money for the purpose of business needs. […]
M/s. Balaji Construction Company Vs state Of Rajasthan (Rajasthan High Court) It is stated that the petitioner had applied well in time for registration under the GST Act to enable him to migrate within a specific time period. In spite of various reminders, the concerned authorities have not completed the process of migration and now […]
Chambal Fertilisers And Chemicals Ltd Vs JCIT (Rajasthan High Court) The assessee is of the considered opinion that the education cess and secondary & higher education cess (collectively called as education cess) are not a “tax” and hence not disallowable u/s 40(a)(ii) of the Act on the basis of following submission:- (1) That on a plain reading of the above […]
The issue of notice under section 143(2) in reassessment proceedings, prior to finalizing re-assessment order, cannot be condoned by referring to section 292BB and it was fatal to the order of reassessment.
It cannot be concluded on the basis that the assessee had not filed its income tax returns in earlier years that the activities of the assessee were not genuine. There was no dispute that the objects of the assessee-society were not charitable or the activities of assessee were not being carried on in accordance with the stated objectives of imparting education for which it was established. Mere generation of surplus from year to year could not be basis to hold that assessee existed for the purpose of making profit. Therefore, denial of registration was not justified.
Sakeel Father /o Shri Wali Mohammad Vs State Tax Officer (Rajasthan High Court) FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT 1. It is stated by learned counsel for the petitioner that show cause notice was issued to the petitioner in terms of Section 129 of the Rajasthan Goods and Service Tax, 2017. However, […]
In this Income-tax Appeal filed under Section 260-A of the Income Tax Act, 1961, the appellant Income Tax Department, has challenged the order dated 24.05.2017 passed by Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in ITA No.336/Jodh/2016.
