Kerala High Court held that filing an untrue or incorrect return in view of section 67(1)(d) of the Kerala Value Added Tax Act, 2003 [KVAT] assumes more rigour in the teeth of the onerous obligation, resulting in the imposition of a penalty. Accordingly, imposition of penalty justified.
Delhi High Court held that refund of accumulated Input Tax Credit (ITC) permissible as rate of taxes on certain inputs being higher than tax chargeable on the output supply.
ITAT Mumbai held that mere charging of guarantee fees for services by the assessee trust ipso facto is not sufficient to invoke the proviso to section 2(15) of the Income Tax Act, that too without establishing that the object and purpose of the assessee is profit motive.
Delhi High Court held that reassessment proceedings will be invalid where once a query is raised and answered by the assessee in original assessment proceedings but thereafter AO didnt made any addition in the assessment order.
ITAT Raipur restored the matter back to the file of AO in case of disallowance u/s. 40(a)(ia) of the Income Tax Act as the CA certificate submitted was not as per the prescribed form i.e. Form 26A. Post submission of CA certificate in prescribed form, disallowance u/s 40(a)(ia) will be vacated.
The applicant, M/s. Shri Daksha Girls Hostel, No,122, Raja Annamalai Road, Saibaba Mission P.O, Coimbatore-641 011 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
The applicant, M/s. Sri Sai Nivas Ladies Hostel, No. 111, NGN Street, New Sidhapudur, Coimbatore (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
The applicant, M/s. Gokulam Ladies Hostel, No. 40, Subramaniam Road, R.S. Puram, Near B2 Police station, Coimbatore 641 002 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
The applicant, M/s. Snekham Residency II, No.70, Kamadhenu Nagar, Echanari, Coimbatore -641 021 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
The applicant, M/s. Thai Mookambikaa Ladies Hostel, 6A, Thudiyalur Main Road, Saravanampatti (PO), Coimbatore – 641 035 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
