Judgements by Bimal Jain

In Re: M/S. Vijayavahini Charitable Foundation [AAR No. 14 /AP/GST/2021 decided on March 20, 2021] wherein M/S. Vijayavahini Charitable Foundation ('the Applicant') has proposed to undertake the activity of providing pure and safe drinking water at a

In Principal Commissioner of Customs v. M/s M. D. Overseas Limited [Customs Appeal No. 51072 of 2020 dated August 13, 2021], arising out of Order-in-Appeal dated June 18, 2020 ('OIA'), the Commissioner of Customs (Appeals) had set aside the Assessmen

In M/s. World Courier (India) Pvt. Ltd. v.  The Assistant Commissioner of Income Tax, Circle- 7(1)(2), Bengaluru [ITA Nos. 1727, 1577/Bang/2017 dated August 11, 2021], M/s. World Courier (India) Pvt. Ltd. ("the Appellant") has filed an appeal against

In M/s Premier Book Company v. The Additional. C.I.T Circle- 30(1) New Delhi [ITA No. 5149/DEL/2014 dated August 11, 2021], M/s Premier Book Company ("the Appellant") has filed the current appeal challenging the order by the Commissioner of Income Ta

In Maj. Surendra Kumar Hooda (retd.) V. Kapil Gupta the Hon'ble Delhi High Court held that, the correctness of the allegations against the Director who has already resigned on the date of presentation of postdated cheques issued by the Director of th

The Hon’ble Supreme Court, set aside the judgment of the Delhi High Court by observing Explanation 3C to be clarificatory as it explains Section 43B(d) the way it originally stood and does not purport to add a new condition retrospectively. Held, the

In Eko India Financial Services (P) Limited vs Assistant Commissioner of Income Tax in W.P.(C) 5819/2021 dated August 03, 2021 the Hon'ble Delhi High Court directed the Revenue ('the Respondents') to refund the amount adjusted in excess of 20% of the

In M/s. Kotak Mahindra Bank Limited v. K. Bharathi and Ors [W.P.No.12957 of 2021 dated August 5, 2021], the petition has been filed under the writ of Mandamus directing the Hon’ble National Company Law Tribunal, Chennai ('NCLT') to dispose of the app

The Hon’ble Kerala Authority for Advance Ruling ('AAR')noted from the facts submitted by the Applicant, it is seen that the discount received through credit note is a post supply discount. The applicant has not disclosed whether the discount is estab

The Hon’ble High Court of Chhattisgarh, relied on the case of Valerius Industries v. Union of India [Special Civil Application No. 13132 of 2019 dated July 31, 2019] which stated that there has to be some relevance to establish the sufficiency of gro