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Judgements by FCS Deepak Pratap Singh

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The credit will not available to the extent the same is embedded in the cost of food recovered from such employees. The AAAR relied on the judgment of the Hon'ble Bombay High Court in the case of CCE Vs Ultratech Cement [2010 (260) ELT 369 (Bom)].

Posted in GST |   460 Views



The Commission notes that the bid rigging is defined in explanation under Section 3(3)(d) of the Act as, any agreement, between enterprises or persons engaged in identical or similar production or trading of goods or provision of services, which has

Posted in Corporate Law |   137 Views



These appeals arise out of common order passed by the NCLT Bengaluru Bench (hereinafter referred to as ‘Tribunal') by virtue whereof the Tribunal declined to sanction the scheme of demerger on the ground that several issues were pending finalization

Posted in Corporate Law |   286 Views



The applicant recovers nominal amount from the employees for canteen facility - The applicant discharge GST @5% on the taxable value which is sum total of the cost of the canteen service provider plus 10% notional mark up.

Posted in GST |   160 Views



The Kerala High Court- in this case interpreted the meaning of "Month" for the purpose of ascertaining the limitation period of Six Months as stipulated under Motor Vehicles (Amendment) Act, 2019.

Posted in Corporate Law |   352 Views



The Income Tax Appellate Tribunal (ITAT) held that the provisions of section 271E of the Income Tax Act, 1961 lays down conditions for imposition of penalty for repayments of loans and deposits in cash, where the amount exceeds Rs. 20,000 in violati

Posted in Income Tax |   225 Views



THE HON'BLE BOMBAY HIGH COURT HELD THAT –when an Insurance Company has not accepted the liability under the Insurance Policy and has repudiated the claim as "No Claim", then such denial of claim would not itself amount to an arbitrable dispute. The I

Posted in Corporate Law |   243 Views



PENALTIES AND ADJUDICATION PENALTY FOR FAILURE TO FURNISH INFORMATION, RETURN, ETC. SECTION 15A

Posted in Corporate Law |   119 Views



THE APEX COURT HELD THAT-Authorization for search includes authorization of seizure as well.

Posted in Corporate Law |   98 Views



The Apex Court Held that – Trade Union is an 'operational creditor' when representing the interests of the workmen.

Posted in Corporate Law |   273 Views