CESTAT Mumbai ruling: Cenvat credit refund cannot be denied without Rule 14 proceedings. Upholds eligibility for input services in export. Case reference: M/s. KKR India Advisors Pvt. Ltd.
Bombay HC ruling on ITC refund under Rule 89(4). Detailed analysis of Sine Automation case, circulars, and legal insights. Learn about permissible period clubbing.
Since on every occasion the student had diligently sought permission from the Respondent to pursue the course and on every occasion, the student had been permitted to pursue the course. When time came to register her as a Member of the Council to practice as a Chartered Accountant, the Respondent wanted to put the clock back by four years tinkering with the permissions that were already granted from time to time, therefore, High Court issued a mandamus to ICAI to consider addressing the grievance of Petitioner in accordance with law and enrolling her as a Member of the Institute bearing in mind the observations made in the course of the order.
No TDS under Section 192B on payments made to consultant doctors and retainer doctors as the provisions of section 194J applied to the retainer-doctors and not those of section 192B after noting differences between the two types of agreements i.e. salaried doctors and doctors appointed on retainership basis and the certain clauses in contract with retainers which gave the erroneous impression to AO of creating an employer-employee relationship had been explained by assessee that they did not create such a relationship.
While granting relief to NTPC, the proceeding under Section 263 could not be initiated on account of income received from the fly ash and cenosphere as in view of the notification of the Government the fly ash fund transferred to NTPC Ltd.
Servicer of aircraft lessors had no locus standi to file insolvency proceedings against SpiceJet in absence of privity of contract as it was only the Servicer and Administrative Agent of the respective lessors and had inter-se arrangement with lessors in form of Servicing Agreements and applicant was not a ‘Operational Creditor’ in the instant case.
Patna High Court allows appeal under Amnesty Scheme with pre-deposit from Electronic Credit Ledger, stating it’s maintainable. Decision amid Supreme Court stay on conflicting judgment.
Supreme Court dismisses a petition, affirming the Calcutta High Court’s order that ITC reversal demands cannot stand without proper inquiry into the supplier’s actions.
NCLT Hyderabad Held that Airport Authority of India being a statutory body created under Airport Authority of India Act, 1944, does not come under the definition of ‘corporate person’ u/s. 3(7) of IBC. Therefore, proceedings under IBC could not have been initiated against them.
Delhi High Court held that Godaddy.com (appellant) had granted rights in or transferred the right to use its domain to a third party. Therefore, the fee received by Godaddy.com for registration of domain name of third parties cannot be treated as royalty.
