Judgements and Orders, Supreme Court and High courts of India
Supply of service sub-contracted by recipient company cannot be considered as intermediary
Bimal Jain 22 January 2022 at 09:02
The AAAR, Gujarat, in the matter of M/S. Stovec Industries Ltd. [Advance Ruling No. GUJ/GAAAR/APPEAL/2021/32 dated November 2, 2021] modified the ruling passed by the AAR, Gujarat and held that, supply of installation/up-gradation of machines and tra
The AAR, Tamil Nadu in the matter of M/S. Handloom Weavers Cooperative Society Ltd. [Advance Ruling No. TN/47/ARA/2021 dated December 30, 2021] held that, the services rendered by the assessee towards handling of Dhothies & Sarees/ School Uniforms fr
Assessee not liable to reverse CENVAT credit on amount written off as bad debts
Bimal Jain 21 January 2022 at 10:33
The Hon'ble CESTAT Chandigarh in SBI Cards and Payments Services Pvt. Ltd. v. Commissioner of Service Tax, Delhi [Service Tax Appeal No. 55319 of 2013 with 50192 of 2015 dated January 4, 2022] set aside the order confirming the demand for reversal of
The AAAR, Maharashtra in the matter of M/S. Cummins India Limited [Advance Ruling No. MAH/AAAR/AM-RM/01/2021-22 dated December 21, 2021] held that head office using all its human resources to facilitate the operational requirements of the branch offi
The assessee was a scheduled airline operator engaged in the business of transportation of passengers and goods by air within and outside India. It was re-importing the aircraft and spare parts sent outside India for repairs and maintenance. It claim
Under valuation of goods in invoice cannot be a ground for detention of the goods and Vehicle
Bimal Jain 17 January 2022 at 11:37
This petition was filed before the Hon'ble Chhattisgarh High Court, against the order passed by the Revenue Department, for release of the seized vehicle carrying goods from the manufacturing centers to the dealer with a tax invoice and an e-way bill
The Hon'ble Delhi High Court in M/S. Indo International Tobacco Ltd. & Ors. v. Shri Vivek Prasad, Additional Director General, DGGI & Ors. [Cont.Cas(C) 751/2021 & Cm No.35806/2021 dated January 11, 2022] dismissed the applicability of Circular in a p
Proceedings u/s 271(1)(c) on account of furnishing inaccurate particulars of income
Poojitha Raam 14 January 2022 at 12:26
The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Appeals)-2, Ahmedabad, dated 24/12/2018 arising in the matter of penalty order passed under s. 271(1)(c) of the Income Tax
Can TDS be recovered from the payee in view of settled judicial principle?
Poojitha Raam 14 January 2022 at 12:26
The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Appeals), Ahmedabad-5, dated 30/03/2015 arising in the matter of assessment order passed under s. 143(3) of the Income Tax
Disallowance of interest expenses under the provisions of section 14A of the Income Tax Act
Poojitha Raam 14 January 2022 at 12:26
These appeals are by the Revenue against separate orders of ld.CIT(A)- 9 , Ahmedabad of even dated i.e. 2.4.2019 passed for the Asstt.Years 2005-06 and 2013-14.
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