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Judiciary

In re Arihant Hostel (GST AAR Tamilnadu)

December 14, 2023 213 Views 0 comment Print

The applicant, M/s. Arihant Hostel, No.66/1, Dr. Jaganatha Nagar, 7th cross, opposite CMC, Coimbatore – 641014 (herein after referred to as The Applicant), is unregistered with GST. The Applicant is running a Mens residential hostel for college students and working people.

In re Snegithi Ladies Hostel and Catering (GST AAR Tamilnadu)

December 14, 2023 318 Views 0 comment Print

The applicant, M/s. Snegithi Ladies Hostel and Catering, D 28, Pollachi Road, Eachanari, Coimbatore – 641001 (herein after referred to as The Applicant), is registered under the GST Act, 2017, with GSTIN 33ANRPY7323E1ZM. The Applicant is running a ladies residential hostel for college students and working people.

In re Shiva Residency (GST AAR Tamilnadu)

December 14, 2023 210 Views 0 comment Print

The applicant, M/s. Shiva Residency, No.8, PKD Nagar, Peelamedu, Coimbatore – 641 004 (herein after referred to as The Applicant), is registered under the GST Act, 2017, with GSTIN 33AAUPL3828R2ZT. The Applicant is running a ladies residential hostel for college students and working people.

In re  Senora Ladies Hostel (GST AAR Tamilnadu)

December 14, 2023 297 Views 0 comment Print

The applicant, M/s. Senora Ladies Hostel, No.337-A, Trichy Road, Singanallur, Coimbatore – 641 005 (herein after referred to as The Applicant), is registered under the GST Act, 2017, with GSTIN 33AWWPM5291R1ZD. The Applicant is running a ladies residential hostel for college students and working people.

In re Aathira Ladies Hostel (GST AAR Tamilnadu)

December 14, 2023 321 Views 0 comment Print

M/s. Aathira Ladies Hostel, No. 131, Manis Nest, Bharathiyar Road, P.N.Palayam, Coimbatore – 641 037 (herein after referred to as The Applicant), is registered with GST with a registration number 33AGNP,J0656,J1ZB. The Applicant is running a ladies residential hostel for college students and working people.

Accumulated ITC refund under Inverted duty structure is available even if Input & Output are under Same Tax Rate: Delhi HC

December 13, 2023 4242 Views 0 comment Print

Read detailed analysis of Delhi High Court judgment in Indian Oil Corporation Limited vs. Commissioner of CGST. Understand ITC refund eligibility under inverted duty structure.

Cash Availability with Different Companies Sufficient to Explain Cash Found during Search

December 13, 2023 759 Views 0 comment Print

Explore ITAT Delhi’s ruling in DCIT vs. Creamy Foods Ltd regarding addition of unexplained cash during a search operation. Learn about explanation provided by assessee.

HC Empowered to Ease Assessee’s Pre-Deposit Amid Financial Hardship

December 13, 2023 951 Views 0 comment Print

Explore the Shiva TexFabs Ltd. vs. State of Punjab case. Learn how Punjab & Haryana High Court reduced pre-deposit under VAT Act due to financial hardship, setting a precedent.

Discrepancies between books & 26AS: ITAT directed A.O. to reexamine

December 13, 2023 246 Views 0 comment Print

Dive into an income tax appeal against Commissioner’s order. Explore discrepancies, disputed additions, and ITAT Raipur’s direction for reexamination.

Distinct Functions Justify Exclusion of KPO from ITeS Comparisons: Delhi HC

December 13, 2023 618 Views 0 comment Print

Explore Delhi High Court’s nuanced judgment in PCIT vs. Future First Info. Services Pvt. Ltd., emphasizing KPO exclusion in transfer pricing analysis.

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