Judgements by Bimal Jain

Shapoorji Pallonji & Company Private Limited ('Applicant') is engaged in the construction business dealing with various clients under Composite Works Contracts involving supply of both goods & services. They had entered into an agreement, dated Novem

The present appeal has been filed by the Director of Income Tax ('Appellant') against the impugned judgment passed by the Hon'ble Delhi High Court ('Delhi HC') holding that a newly registered Trust is entitled for registration under section 12AA of t

The Hon'ble Supreme Court in the matter of Union of India v. Adfert Technologies Pvt. Ltd. [SLP No. 4408 dated February 28, 2020] has rejected a Special leave Petition filed by the department against the order of the Hon'ble HC, Punjab and Haryana al

The Hon’ble HC, Gujarat in the matter of M/S Prince Spintex Pvt Ltd v. Union of India [R/Special Civil Application No. 20756 of 2018 dated February 3, 2020] allowed refund of IGST paid on imports of capital goods under Export Promotion Capital Goods

The Hon’ble HC, Rajasthan in Paridhi Jain v. State [S.B. Criminal Miscellaneous Bail Application No. 742/2020, 48/2020 dated January 20, 2020]after considering the fact that fact that the Petitioner being a practising Chartered Accountant and a lady

The Hon’ble HC, Madras in the matter of GE T & D India Limited v. Deputy Commissioner of Central Excise [W.P. Nos. 35728 to 35734 of 2016 and WMP. Nos. 30704 to 30710 of 2016 dated November 7, 2019] held that service tax is not leviable on the paym

In a landmark judgment in the case of Mohit Mineral Pvt. Ltd. v. UOI [Special Civil Application No. 726/2018 decided on January 23, 2020], the Hon'ble Gujarat HC has declared levy of Integrated Goods and Services Tax ('IGST') on ocean freight & corre

The Hon'ble AAR, Goa in the matter of M/s Goa Industrial Development Corporation [AAR No. GOA/GAAR/01 of 2019-20/1875 dated October 17, 2019] has held that the compensation paid by the Applicant on lessor's deposit would clearly qualify as 'supply of

The Hon'ble Madras HC in Civil Miscellaneous Appeal No. 1699 of 2017 dated January 6th, 2020, allowed the Revenue's appeal to hold that to avail the exemption of duty under any Notification, the Rules and Regulations and the conditions prescribed the

The Hon’ble HC, Jharkhand in the matter of Godavari Commodities Ltd. v. The Union of India [W.P.(T) No.1786 of 2019 decided on December 3, 2019] has held that the intimation letter for payment of interest is to be treated as a show cause notice and d