Judgements by Bimal Jain

In [Writ Petition no. 7063 of 2021], Telangana HC in it's order dated August 03, 2021 held that, M/S Deem Distributors Private ("the assessee/ the petitioner") cannot be asked to make payment towards tax, interest or penalty while investigation is un

In Indian Institute of Management, Tiruchirappalli ('IIMT/ the Applicant') vide order no. 20/AAR/2021 dated June 18, 2021 the Hon’ble Tamil Nadu Authority for Advance Ruling ('TAAR') held that, Applicant is a government entity liable to TDS provision

In the matter of M/s. KLF Nirmal Industries Pvt. Limited [Order No. 19/ARA/2021 dated June 18, 2021], M/s. KLF Nirmal Industries Pvt. Limited ('the Applicant') has sought the Advance Ruling before the Tamil Nadu Authority for Advance Ruling ('AAR')

In the matter of M/s. Perfect Probuild P. Ltd. v. DCIT, Circle 76(1) [ ITA No. 1034/Del/2018 order dated August 05, 2021] before the Income Tax Appellate Tribunal (“ITAT”), Delhi, it is held that, TDS has to be deducted u/s 194C of Income Tax Act, 19

The Hon'ble Supreme Court of India in Union of India & Ors. v. M/s Vishnu Aroma Pouching Pvt. Ltd. & Anr. [Special Leave Petition(Civil) Diary No(s). 1434/2021 dated June 29, 2021] has imposed penalty of 25000/- INR on the Revenue Department for dela

The Hon’ble CESTAT, Chennai in the matter of Neyveli Lignite Corporation Ltd. v. Commissioner of Customs, Central Excise & Service Tax, Chennai [Final Order No. 41702-41706 of 2021 in ST Appeal Nos. 41666, 41747 of 2016 &Ors., dated July 26, 2021] ha

In M/s. Forest County Co-operative Housing Society Ltd. [GST-ARA, Application No. 65 dated November 26, 2019], M/s. Forest County Co-operative Housing Society Ltd. ('the Applicant') has sought an advance ruling on the issue of applicability of GST on

In M/s. Wave Colour Techniks, [Advance Ruling No. KAR ADRG 29/2021 decided on June 07, 2021], M/s. Wave Colour Techniks ('the Applicants') has sought an advance ruling on the GST applicable on the machines namely Automatic Feeder with Breaker, Pre-wa

In the matter of SRL Advisors LLP v. Commissioner of Central Tax, Delhi [Service Tax Appeal No. 51221 of 2018-SM and Final Order No. 51688 of 2021 decided on July 28, 2021], SRL Advisors LLP ('the Appellant') was incorporated as a limited liability p

In Commissioner, Central Excise and Service Tax, Large Taxpayer Unit, 3, NBCC Plaza, Pushp Vihar, Saket, New Delhi – 110017 v. M/s Gas Authority of India, GAIL Bhawan, 16, Bhikaji Cama Place, New Delhi EXCISE APPEAL NO. 55568 OF 2014, the Commissione