Judgements by Bimal Jain

The Income Tax Appellate Tribunal, Ahmedabad Bench ("the ITAT") in Piyushbhai Mangalbhai Patel Vs Income Tax Officer [I.T.A. No.198/Ahd/2020 dated October 28, 2022] has deleted the addition of Rs. 12,70,000/- observing that the personal savings of go

The Income Tax Appellate Tribunal, Bangalore ("the ITAT") in the case of Shri H K Suresh v. Principal Commissioner of Income Tax [ITA No.625/Bang/2021 dated December 06, 2022] held that non- mentioning of Document Identification Number ("DIN") as per

The Income Tax Appellate Tribunal, New Delhi ("the Tribunal") in the case of M/s.Expeditors International Washington, Inc. v. ACIT (ITA No. 1464/Del/2022) dated October 31, 2022 held that payment received in India for providing logistics support serv

The Income Tax Appellate Tribunal, Mumbai ("the ITAT") in the case of JCIT v. Rahul Rajnikant Parikh [I.T.A. No. 638,639,640/Mum/2022 dated October 20, 2022] held that the interest income need not be assessed when assessee is a Non-resident.

The Karnataka Authority of Advance Ruling ("the KAAR") in Re: M/s Testmesures Spherea Solutions Private Limited [KAR ADRG 46/2022 dated December 2, 2022] denied to grant Goods and Service Tax ("GST") concession as the service of supply of test bunch

The Central, Excise and Service Tax Appellate Tribunal, Mumbai ("the CESTAT") in the case of M/s. Sequoia Capital India Advisors Pvt. Ltd. v. Commissioner of CGST & Central Excise (Service Tax Appeal No. 87174 of 2019) dated December 01, 2022 held th

The Hon'ble Calcutta High Court ("the High Court") in the case of Maxxcab Wires & Cables Pvt Ltd & Anr vs State Tax Officer [W.P.A. 24558 of 2022 dated November 24, 2022] held that the Non-speaking Order under Goods and Services Tax ("GST") is not va

The West Bengal Authority of Advance Ruling ("the WBAAR") in Re: M/s Shree Powertech [WBAAR 17 of 2022 dated October 21, 2022] ruled that the subcontractors are not eligible for the Goods and Service Tax ("GST") concession rate on shifting electrical

The Income Tax Appellate Tribunal, Jaipur ("the ITAT") in the case of Mr. Nikhil Garg v. Income Tax Officer (ITA No. 180/JP/2018) dated February 14, 2022 held that in no case the entire sales amount can be treated as income and only the profit embedd

The Income Tax Appellate Tribunal, Mumbai Bench ("the ITAT") in the case of Abbasbhai A. Upletawala v. Income Tax Officer Ward 16(1)(1) [ITA No. 5332/Mum/2015 dated October 21, 2022] asked the government to bring out a mechanism to ensure tax recover