In present facts of the case, it was observed that discontinuance of housing scheme would not disentitle the right of the Consumer to make claim on the project which was allotted initially.
Bombay High Court granted the stay on customs demand on account of pending of the review petition before the Supreme Court in the case of Canon India Pvt. Ltd.
Commissioner of Central Tax Vs MeritTrac Services Private Limited (CESTAT Bangalore) CESTAT Bangalore held that activity of carrying out the exams for university cannot be construed as rendering of ‘Management or Business Service’ to the universities without the assessee’s involvement in the execution of the conduct of the examination. Facts- The respondent are engaged in […]
Himachal Pradesh High Court dismissed the petition stating that writ petition assailing initiation of proceedings under section 13(4) of SARFAESI Act is not maintainable as aggrieved party has a remedy of an appeal under Section 17 of SARFAESI Act to approach the Debt Recovery Tribunal.
CESTAT Chennai held that sale of ticket for cricket tournament cannot be considered as an exempted service and therefore no Service Tax is required to be reversed in terms of Rule 6(3) (i) CENVAT Credit Rules, 2004.
ITAT Mumbai held that as per section 92CA(3) TPO order should be passed before 60 days prior to the date prescribed u/s 153 of the Act. Accordingly, in present case, TPO order passed on 30/01/2015 instead of 29/01/2015 is non-est and liable to be quashed as being barred by limitation.
Gujarat High Court held that benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) duly available as tax was quantified on or before 30.06.2019. In fact, tax liability was duly discharged by the petitioner and communicated to the department vide letter dated 21.05.2019.
CESTAT Chennai held that ‘Computer System Desktops’ are classifiable under CTH 8471 as ‘automatic data processing machines’ even though it is being marketed as a gaming PC that is capable of running graphic intensive gaming applications.
Kanwaljeet Kaur Soni Vs Association of Certified Fraud Examiners Inc. (Competition Commission of India) The CCI case (No. 05/2023) revolves around allegations filed by Mrs. Kanwaljeet Kaur Soni, the Informant, against Association of Certified Fraud Examiners Inc. (ACFE/OP-1), Netrika Consulting India Private Limited (NCIPL/OP-2), and The Open Thinking Academy (OTA/OP-3). The Informant alleges contravention of […]
ITAT Delhi held that addition alleging different rates quoted/ booked for the same area and same property unsustainable as buyers to whom the space have been sold have admitted to have purchased at the price shown and no other cogent or corroborative evidence brought on record.