Judgements by Bimal Jain

In M/s Origin Learning Solutions Pvt. Ltd. v. Commissioner of Service Tax [Service Tax Appeal No.40599 of 2017 decided on July 20, 2021] M/s Origin Learning Solutions Pvt. Ltd. ("the Appellant") is engaged in providing Information Technology Services

In Nagri Eye Research Foundation v. Union of India[R/Special Civil Application No. 7822 of 2021 decided on July 9, 2021] Nagri Eye Research Foundation ('the Petitioner') filed an application for advance ruling to determine whether GST Registration wo

In DCIT v. Sahara India SahkariAwas [ITA Nos.2481 & 2482/Del/2011 and CO Nos.221 & 222/Del/2011 decided on July 19, 2021] Sahara India SahkariAwas ('the Respondent'), a cooperative society of Sahara India group and is engaged in the business of devel

In M/s. Aanya Real Estate Pvt. Ltd. v. Deputy CIT [ITA No. 115/Mum/2020 decided on July 20, 2021] M/s. Aanya Real Estate Pvt. Ltd. ('the Appellant') is a real estate company. During assessment, it was noted that the Petitioner had disclosed payment f

In M/s Mangalore Refinery and Petrochemicals Limited v. the State of Karnataka [S.T.R.P. No. 433 of 2017 decided on July 1, 2021] M/s Mangalore Refinery and Petrochemicals Limited ('the Petitioner') is engaged in the activity of manufacture and sale

The Hon'ble Patna High Court in Pankaj Sharma vs. UOI &Ors. [Civil Writ Jurisdiction Case No. 7431 dated June 01, 2021] set aside the order dismissing the appeal of the assessee passed by the Revenue Department, on the ground that the same is cryptic

In T.M. Hotels Private Limited v. the Additional Commissioner of Central Excise [W.P. No. 14099 of 2014 and MP No. 1 of 2014 decided on July 6, 2021] T.M. Hotels Private Limited ('the Petitioner') prayed for quashing Order in Original No. 11/2014 (ST

In Re: Logic Management Training Institutes Pvt. Ltd. [Order No. AAAR/13/21 dated May 05, 2021] the Logic Management Training Institutes Pvt. Ltd. ('the Appellant') appealed against the AAR, Kerala ruling wherein it was held that institutes imparting

The Hon’ble ITAT, New Delhi in DCIT v. Planman HR Pvt. Ltd. (ITA No.5152/Del/2017, dated July 15, 2021) disposed of the appeal filed by the Revenue Department ('the Respondent') and upheld the order passed by the Commissioner of Income Tax (Appeals)

The Hon'ble Andhra Pradesh High Court in Godway Furnicrafts vs. the State of AP [Writ Petition No.10350 of 2020, dated November 11, 2020] confirmed the demand for recovery of Goods and Services Tax ("GST") by Revenue Department and held that merely b