The petitioner filed an application for stay of an arbitral award passed by the West Bengal State Micro Small Enterprises Facilitation Council.
The assessee is a wholly owned subsidiary of GBT III BV, Netherlands and is engaged in the business of arranging travel for domestic customers within and outside India by facilitating services entailing booking of air tickets, accommodation, cab, conference rooms, catering services, management of corporate events, public relation services etc.
The appellants are cable operator and providing cable services to the subscribers on the basis of signals received from the MSO. The subscriber has not asked for any brand for providing the said services.
Bombay High Court quashes show cause notice by CGST & Central Excise after 10 years. Learn about Coventry Estates case, delay issues, and legal analysis.
Trinity International Forwarders, the appellant assessee was a Customs Broker. The assessee had been accused of violated the Regulations of 11(d), 11(e) or 11(n) of Customs Broker Licensing Regulations, 2013.
HC set aside demand raised by Revenue Department on the ground that rectification order under section 161 of CGST Act was passed without giving opportunity of being heard to assessee.
In present facts of the case, demand of Custom duty was dropped as Bill of Entries were in the name of some different entities but the penalties were confirmed as the Appellant were actively involved in import of the goods and undervalued the same.
ITAT Delhi held that were sufficient evidence on record that the business activity of the company was still subsisting and the service of the Vice President are indispensable. Accordingly, salary paid to Vice President is allowable u/s. 37(1).
ITAT Mumbai held that under regular provisions of section 36(1)(vii) of the Act, the provision for doubtful debt being in the nature of diminution in value of asset, it also attracts explanation (i) of the section 115JB of the Act. Accordingly, addition of book profit sustained.
Karnataka High Court held that deployment of ATM and other assets, without transfer of possession and effective control, for provision of ATM management service to banks is outside the purview of Value Added Tax.
