Dive into Viswkarma Furniture’s legal battle against U.P.G.S.T. Act. Analysis of orders, violation of Section 75(4), and court’s directive for a fresh notice.
Explore Nagarjuna Agro Chemicals Pvt.Ltd. vs. State of U.P. case. Analysis of Allahabad HC judgment on Section 61(3) notice in GST, Section 74 implications & petitioner’s remedy.
Explore the court order in Divyeshkumar Kanani vs. Central CGST, where the accused gets bail due to exceeding 60 days in judicial custody under GST Act Section 167(2).
ITAT Mumbai order in DCIT vs Brandon & Co. (P) Ltd.: Set-off of carry-forward loss of capital gains in demerger. Analysis and conclusions provided.
In the case of M/s Modern Steel vs Additional Commissioner, the Allahabad High Court remands the matter post-52nd GST Council Meeting, exploring appeal limitation. Get insights into the judgment.
Explore the JMD Corporation vs ITO case where ITAT Mumbai restricts profit element of purchases at 4%, examining allegations of bogus purchases for A.Y. 2011-12.
Supreme Court of India rejected the bail application as applicant failed to prove him not guilty of the alleged economic offences wherein crores of proceeds of crime were transferred to the shell companies without any genuine business transaction.
CESTAT Kolkata held that Commissioner (A) inadvertently dismissed the appeal treating it as time barred as the adjudication order dated 23.07.2018 was communicated to the appellant on 05.08.2018. Accordingly, matter remanded back to Commissioner (A) for deciding the issue on merits.
ITAT Bangalore held that no computation of fee u/s. 234E of the Act for delayed filing of return of TDS while processing a return of TDS u/s. 234E of the Act could have been made for tax deducted at source for the assessment years prior to 1.6.2015.
Supreme Court held that profits earned on account of foreign exchange fluctuation cannot be included/ treated as derived from the business of export income. Accordingly, deduction under section 80HHC of the Income Tax Act not available.
