Judgements by Bimal Jain

The Hon’ble Karnataka High Court in P.R Commissioner of Income Taxv. M/s United Spirits Ltd. [I.T.A. No. 548/2015 c/w I.T.A No. 37/2010 decided on September 2, 2021] answered in favor of the M/s United Spirits Ltd. ("the Assessee")and held that the

The Hon'ble Gauhati High Court in Krit Kunal Dhawan v. State of Assam and Ors. [WP(C)/5642/2021, dated October 29, 2021] held that in a case where assessee is accused of passing on fake Input Tax Credit ("ITC") without actual moment of goods, a reaso

The Hon'ble CESTAT observed that, the agreement between producer/distributor engaged in business of production and distribution of films and the Appellant is of such nature that both the parties work independently and does not interfere or influence

The Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that though the Applicant is supplying pure services but has failed to satisfy that how her activities of providing residential accommodation to underprivileged girls is covered under

In M/s Kamdhenu Agrochem Industries LLP [GST-ARA-112/2019-20/B-87 dated February 24, 2020], Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that in a case where imported goods are sold and delivered directly from Container Freight Stat

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Delhi ("CESTAT") in the matter of M/s. Delta Power Solutions India Pvt. Ltd. v. Commissioner, Customs, Central Excise & Service Tax, Commissionerate, Hapur [Final Order No. 51919/2021 dat

In M/s Gew India Pvt. Ltd. [KAR ADRG 63/2021 dated November 8, 2021] Hon'ble Karnataka Authority for Advance Ruling ("KAAR") held that no separate registration is required for supply of works contract services in Karnataka by M/s L&T, Karnataka by th

In M/s. Krishna Bhagya Jala Nigam Ltd. v. Assistant Commissioner of Income Tax, Bangalore [ITA 3064 /BANG/2018, decided on November 10, 2021], Hon'ble Income Tax Appellate Tribunal, Bangalore ("ITAT") held that guarantee commission paid in considerat

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Delhi ("CESTAT") in the matter of M/s. Deify Infrastructures Limited v. Commissioner of Central Tax, Central Excise & Customs [Final Order No. 51927/2021 dated October 27, 2021], held tha

In Shri Shanthilal Movji Bhai Thakker v. The Income Tax Officer [ITA No. 2267-2270/Chny/2019 decided on November 3, 2021]Income Tax Appellate Tribunal, Chennai ("ITAT")held that rental income from sub-lease shall be considered as business income as t