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Judgements and Orders, Supreme Court and High courts of India



The assessee, a resident company, is engaged in the business of shipping agency. For the assessment year under dispute, assessee filed its return of income on 30.11.2011 declaring total income of Rs.4,58,57,900/-.

Posted in Income Tax |   113 Views



This appeal in ITA No.40/Mum/2020 for A.Y.2007-08 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-30, Mumbai in appeal No.CIT(A)-30/19(1)(2)/13153/2015-16 dated 26/09/2016 (ld. CIT(A) in short) against the order of assessme

Posted in Income Tax |   174 Views



Revenue Authorities have erred in not granting the benefit of the Treaty to the assessee just for the reason that the assessee has not submitted the Tax Residency Certificate from Austria.

Posted in Income Tax |   271 Views



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

Posted in Corporate Law |   198 Views



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

Posted in GST |   91 Views



In the matter of Varahamurthi Flexirub Industries (P.) Ltd. v. State Tax Officer, Squad-VII, Palakkad [W.P. (C) No. 3900 of 2021 (J) dated February 16, 2021], Varahamurthi Flexirub Industries (P.) Ltd. ('the Petitioner') received an order of confirma

Posted in GST |   144 Views



In The A.C.I.T. Central Circle-15, New Delhi v. Shri Krishan Lal Madhok 672, Tulsi Farms, Opp. Nanda Hospital Chattarpur, New Delhi ITA No. 3917 to 3921/DEL/2017 [A.YS 2006-07 to 2012-13] & ITA No.6648/DEL/2017 [A.Y 2007-08], the A.C.I.T. Central Cir

Posted in Income Tax |   125 Views



The Hon'ble Madras High Court in the case of M/s F1 Components Pvt. Ltd. v. The State Tax Officer, Chennai [W.P. No.6631 of 2021 And WMP No.7188 of 2021, dated July 09, 2021] partly set aside the order passed by the Revenue Department to the extent t

Posted in GST |   313 Views



The Hon’ble High Court of Gujarat in case of Nagri Eye Research Foundation v. Union of India [R/Special Civil Application No. 7822 of 2021, dated July 09, 2021] affirmed the decisions of the Hon’ble Gujarat Appellate Authority for Advance Ruling ('GA

Posted in GST |   111 Views



This Revenue’s appeal for Asst. Year 2014-15 arises from the Commissioner of Income Tax (Appeals)-2, Hyderabad’s order dt.18.12.2018 passed in case No.10292/2017-18/CIT(A)-2 in proceedings under Section 143(3) of Income Tax Act, 1961 (‘the Act’).  Ca

Posted in Income Tax |   166 Views