Where building/developing project was completed within the time framed provided under section 80-IB(10) and an application for issuance of completion certificate was filed within time, then delay on account of the competent authority in issuing completion certificate would not deprive the assessee, the benefit of section 80-IB(10).
Sh. Peeyush Awasthi Vs Director General of Anti-Profiteering (National Anti-Profiteering Authority) Respondent has denied benefit of ITC to the Applicants as well as the rest 36 purchasers of flats in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus realized more price from them than what he was […]
DCIT Vs Savita Oil Technologies Ltd. (ITAT Mumbai) A careful look at sub-section (1) of section 244A would reveal that it has three parts. The first part deals with the entitlement of a person to interest whenever he is due to get a refund from the Department. The second part relates to the method of […]
M/s. Wipro Limited Vs ACIT (ITAT Bangalore) In this case relief was allowed by learned CIT (A) in respect of levy of surcharge and cess by directing the AO that surcharge and cess should be levied only in the cases where the non resident vendors are residents of countries with which DTAA allows withholding rate […]
DCIT Vs M/s. BMR Business Solutions Pvt. Ltd (ITAT Delhi) The AO in the assessment order was of the view that the amount of Rs. 1.78 crores paid by the assessee to its Director Mr. Sanjay Mehta, and claimed as bonus was not allowable in view of section 36(1)(ii) of the Act because the sum […]
Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 other hand tools of the kind used in agricultural, horticulture or forest, As such these items are exempted from GST.
Peanut candy and Gingelly candy, uniappam, neyyappam, kinnathappam, kalathappam, rice ball (ariyunda) and avil vilayichathu are taxable @5% GST and achappam, kuzhalappam, madakku, pottiappam, thatta / thattavada and murukku are taxable @12% GST if sold under a brand / trade name and @5% otherwise. Baked chips are taxable @12% GST.
The authorized representative of the applicant was heard, It is pointed out that the ‘Therapeutic Cervical Pillow’ is made up of hypo-allergenic, high quality polyurethane foam with 100% cotton cover. The product is usually used by patients who suffer with cervical spondylitis, cervical sprain headache etc.
The disposable underpad is functionally similar to sanitary towels as both are responsible for absorbing body fluids and keeping the respective body parts dry Therefore, the product is appropriately classifiable under HSN 9619 00 90 – Others.
In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala) Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification No. 2/2017 (Central Tax Rate / Integrated Tax Rate / State Tax Rate) dtd 28th June, 2017? No. Supply of frozen seafood […]
