Judgements by Bimal Jain

In M/s Siddhi Vinayak Trading Company V. Union of India & Ors. [Special Leave to Appeal (C) No.11071/2021] dated July 26, 2021 the Hon'ble Supreme Court dismissed the Special Leave Petition ('the SLP') as alternative remedy of appeal against the Asse

The Hon'ble Kerala Appellate Authority of Advance Ruling ("KAAAR") has held that additional discount reimbursed by the Principal Company is liable to be added to the consideration payable by the customers or dealers to the Appellant and  appellant is

In Bharatkumar Kalubhai Ghadiya v. Assistant Commissioner of Income Tax, Central Circle 2(3) [R/Special Civil Application No. 7743 of 2021 dated August 19, 2021], Bharatkumar Kalubhai Ghadiya ("the Petitioner") has filed the current petition seeking

In Krishan Agarwal Vs. PCIT  [W.P.(C) 3459/2021 & C.M.No.10489/2021, W.P.(C) 8371/2021& C.M.No.25917/2021, W.P.(C) 5513/2021, W.P.(C) 5583/2021 & CM APPL. 17357/2021 dated August 27, 2021],  the Hon'ble Delhi High Court vide Order 3459/ 2021 and 8371

In Piramal Enterprises Limited v. Additional/Joint/Deputy/Assistant Commissioner of Income-tax/Income-tax Officer National e-Assessment Centre and Others [Writ Petition (L) No .11040 OF 2021 dated July 30, 2021], Piramal Enterprises Limited ("the Pet

In Re Shree Jagannath Traders v. Commissioner of State Tax Odisha, Cuttack [W.P.(C) NO.15061 OF 2021 dated June 07, 2021] the Hon'ble High Court of Orissa held that, mere delay in enclosing a certified copy of order appealed against along with the ap

The Authority for Advance Ruling ("AAR"), Gujarat vide Ruling no. GUJ/GAAR/R/39/2021 dated July 30, 2021 held that, no GST is leviable on amount representing the employees portion of canteen charges, which is collected by the employer and paid to the

In the State of Jharkhand and Ors. v. M/s. Bihar Sponge Iron Ltd. [IA No. 20324/2021 - Exemption from filing O.T dated August 9, 2021], the current appeal has been filed against the Order SLP(C)No. 14956 of 2020 dated October 23, 2019 by the Hon'ble

In M/s BMW India Financial Services Pvt. Ltd. v. The Union of India and Ors [Writ Petition No.9166 of 2020 dated August 18, 2021], M/s BMW India Financial Services Pvt. Ltd. ('the Petitioner') has challenged the action of the Revenue for not transiti

In M/s. Greenbrilliance Renewable Energy LLP [ADVANCE RULING NO. GUJ/GAAR/R/34/2021 dated July 30, 2021] M/s. Greenbrilliance Renewable Energy LLP ("the Applicant") is a channel partner to execute the solar rooftop system in Gujarat under the Surya G