Judgements by Guest

It is ambitious to expect the work bills, confirmations from the goldsmiths for their work, since payment were not suspected, there is no reason to apply the provisions of section 194C and the 40(a)(ia) of the Act.

Guest 20 January 2021 at 17:56

This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Vijayawada in Appeal No.10149/CIT(A)/VJA/2019-20 dated 30.07.2020 for the Assessment Year (A.Y.) 2010-11.

Posted in Income Tax | 117 Views

ITAT has upheld the order of CIT(A) citing that AO is not permitted to make the addition without rejecting the books of account

Guest 20 January 2021 at 17:56

These appeals by the Revenue and the cross objections by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals)-3,Visakhapatnam,both dated 30/06/2020 for the Assessment Years2016-17& 2017-18. Since facts and the

Posted in Income Tax | 119 Views

Estimation of income without having any seized material or any material having corroborating evidence is bad in law

Guest 20 January 2021 at 17:56

These appeals by the Revenue and the cross objections by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals)-3, Visakhapatnam, both dated 30/06/2020 for the Assessment Years 2016-17 & 2017-18. Since facts and

Posted in Income Tax | 122 Views

Addition made solely on the basis of statement recorded u/s 132(4) without having corroborating evidence is unsustainable.

Guest 20 January 2021 at 17:56

These appeals are filed by the revenue against the orders of the Commissioner of Income Tax (Appeals)-3, Visakhapatnam in Appeal Nos.314 to 318 /2019-20/CIT(A)-3/VSP/2020-21 dated 31.07.2020 for the Assessment Year (A.Y.)2013-14 to 2017-18. The appea

Posted in Income Tax | 101 Views

AO is not permitted to make the addition u/s 153A without having seized material.

Guest 20 January 2021 at 17:56

These appeals are filed by the revenue against the orders of the Commissioner of Income Tax (Appeals)-3, Visakhapatnam in Appeal No.312 & 313/2019-20/CIT(A)-3/VSP/2020-21 dated 27.07.2020 for the Assessment Years (A.Y.) 2011-12 & 2012-13, Appeal No.3

Posted in Income Tax | 112 Views

Honorable Supreme Court dismisses the petition filed challenging the constitutional validity of certain provisions of CGST Act,2017.

Guest 20 January 2021 at 17:56

Mr Mukul Rohatgi, learned Senior Counsel appearing on behalf of the petitioners, seeks the permission of the Court to withdraw the petitions with liberty to move the High Court in appropriate proceedings.

Posted in GST | 147 Views

Petition is not maintainable, since the writ petitioner has not only efficacious remedy, rather alternative remedy under the GST Act

Guest 20 January 2021 at 17:56

The instant petition has been filed for the grant of following substantive reliefs:

Posted in GST | 139 Views

In absence of conclusive proof that the work pertains to government, Contracts of SKG-JK-NMC Associates (JV) are not covered under concessional rate of 12% instead of 18%

Guest 20 January 2021 at 17:56

The applicant is engaged in the execution of Works Contract of ‘Construction of Pavement, Track Work, Warehouse, Admin Building, E&M works and other miscellaneous works at Khodiyar, Gandhinagar, Gujarat awarded by M/s RITES Ltd..

Posted in GST | 120 Views

Franchisee Fees” and “Royalty” received from franchisee are to classified under SAC 998396 - “Trademarks and franchises” and accordingly, will attract GST @ 18%.

Guest 20 January 2021 at 17:56

The applicant is a Tea House Chain under the brand name and style of TEA POST, whereby they sell non-alcoholic beverages, snacks and merchandise items either directly or through outlets owned by them or by third party under the franchise agreement.

Posted in GST | 1944 Views

Exemption sought by the applicant will depend upon services provided in terms of specific contracts, entered with respective service recipients.

Guest 20 January 2021 at 17:56

The applicant is a Proprietor of M/s Dimple Colour Lab, having a GSTIN: 24ARDPK0507E1ZH, filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the GGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,0

Posted in GST | 110 Views