Judgements by Poojitha Raam Vinay

Classification of trade advertisement material under GST, if the transaction is a supply of goods M/S Macro media Digital Imaging Pvt.Ltd.

Poojitha Raam Vinay 18 August 2021 at 09:26

Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.

Posted in GST | 123 Views

Renting or Leasing of vacant land used for fish farming is eligible for GST exemption

Poojitha Raam Vinay 18 August 2021 at 09:26

The applicant is a Local Self Government Institution and is engaged among other activities in leasing of wet land for fish farming. The applicant has allotted some wet land, i.e., water channel (paruthithodu chaal in Chellanam) on lease.

Posted in GST | 309 Views

Can a business be exempted from TDS Deduction if refundable excess difference is submitted beforehand?

Poojitha Raam Vinay 18 August 2021 at 09:26

Does KAMCO come under bodies eligible to deduct TDS as per Section 51 of the CGST Act? If yes, since when can the TDS be deducted?

Posted in GST | 93 Views

Disallowance on account of unexplained cash deposits

Poojitha Raam Vinay 17 August 2021 at 08:48

This appeal by the assessee is directed against the order dated 22.11.2017 passed by the Ld. CIT(Appeals)-5, Pune for the assessment year 2013-14.

Posted in Income Tax | 145 Views

Penalty levied u/s 27(1)(c) on account of disallowance of deduction u/s 35 of the Income-tax Act, 1961

Poojitha Raam Vinay 17 August 2021 at 08:48

These two appeals preferred by the Revenue emanates from the different orders of the Ld. CIT(Appeals)-1, Aurangabad dated 09.08.2019 for the assessment year 2014-15 .

Posted in Income Tax | 137 Views

Credit of TDS on excess amount reflected in Form 26AS

Poojitha Raam Vinay 17 August 2021 at 08:48

This appeal by the assessee is directed against order of Ld. CIT(A) dated 12/09/2017 and pertains to Assessment Year 2014-15.

Posted in Income Tax | 153 Views

Disallowance of claim of deduction by LIC, under Section 80G of the Income Tax Act 1961

Poojitha Raam Vinay 17 August 2021 at 08:48

By way of this appeal, the assessee-appellant has challenged the correctness of the order dated 27th March 2019, passed by the learned CIT(A) in the matter of assessment u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘t

Posted in Income Tax | 147 Views

Disallowance of bogus purchase bills by the AO

Poojitha Raam Vinay 17 August 2021 at 08:48

This appeal by the Revenue is directed against the order Commissioner of Income Tax(Appeals)-45, Mumbai [in short 'the CIT(A)’] dated 24/10/2019 for the assessment year 2011 12.

Posted in Income Tax | 148 Views