Judgements and Orders, Supreme Court and High courts of India
Can sale of software be liable to be taxed as royalty?
Poojitha Raam 11 August 2021 at 09:09
This appeal at the instance of the assessee is directed against final assessment order dated 21.10.2016, passed u/s 143(3) r.w.s. 144C(13) of the I.T.Act. The relevant assessmentyear is 2016-2017.
Imposition of late fee u/s 234E of the I.T. Act
Poojitha Raam 11 August 2021 at 09:09
These appeals at the instance of the assessee are directed against consolidated order of the CIT(A), dated 27.08.2019. The relevant assessment years are 2013-2014, 2014-2015 and 2015-2016.
The Hon'ble Supreme Court held that, the order passed by the Arbitrator under SIAC Rules is an order under Section 17(1) of the Arbitration Act and enforceable as an order of the Court under Section 17(2) of the Arbitration Act.
Supply of vouchers and it's taxability under GST - Dispute Continues
Bimal Jain 10 August 2021 at 15:15
In the matter of Premier Sales Promotion Pvt. Ltd. [Advance Ruling No. KAR ADRG 37/ 2021 decided on July 30, 2021] Premier Sales Promotion Pvt. Ltd. ('the Applicant') was engaged in trading of vouchers (Gift vouchers, Cash-back vouchers and Multiple
HC directed GST Authority to decide Refund Application of Medical Bureau within six weeks
Bimal Jain 10 August 2021 at 12:55
The Hon'ble High Court of Delhi on finding that the relevant refund applications had not yet been disposed of, directed the original Adjudicating Authority to decide the above matter within a period of six weeks in accordance with the law.
No Demand can be raised during investigations: Telangana HC
Bimal Jain 10 August 2021 at 10:07
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
The letting of the buildings is inseparable from the letting of the said machinery, plant or furniture, and the intention is to carry on the business of letting out the commercial property and carrying out complex commercial activity and getting rent
Allowability of sugarcane price paid over and above FRP price
Poojitha Raam 10 August 2021 at 08:45
These are the appeals filed by the assessee directed against the separate orders of ld. Commissioner of Income Tax (Appeals)- 1/2, Kolhapur (‘CIT(A)’ for short) dated 04.05.2017 and 21.07.2017 for the assessment years 2014-15 and 2013-14 respectively
Both these appeals by the Revenue against the separate common order dated 23-01-2018 passed by the Commissioner of Income Tax (Appeals)-7, Pune [„CIT(A)‟] for assessment years 2009-10 and 2010-11.
Aforesaid appeal by revenue for Assessment Year (AY) 2010-11 arises out of the order of learned Commissioner of Income-Tax (Appeals)-18, Mumbai [CIT(A)], dated 18/09/2014
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