Judgements by Bimal Jain

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

The Hon'ble Gujarat Appellate Authority for Advance Ruling("the Gujarat AAAR") in the matter of M/s. Sterlite Technologies Limited [Advance Ruling (Appeal No. GUJ/GAAAR/APPEAL/2021/13 dated March 08, 2021] held that Merchant trade transaction ("MTT")

The Hon'ble Orissa High Court ("Orissa HC") in the matter of Smt. Smrutisudha Nayak v. Union of India and Others [W.P. (C) Nos. 10587 OF 2009 dated October 27, 2021], held that assessment proceedings cannot be initiated if no incriminating materials

The Hon’ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore ("CESTAT") in the matter of Sherly Sany v. C.C, Cochin [Final Order No. 20812 / 2021 dated October 28,2021], while quashing an order of the customs authorities, held that the or

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Delhi ("CESTAT") in the matter of M/s. Ferryman Trading Company v. Commissioner of Customs (Appeals) [FINAL ORDER No. 51910/2021 dated October 28, 2021], held that the confiscating office

In Pr. Commissioner of Income Tax v. Sonu Realtors Private Limited [INCOME TAX APPEAL NO.956 OF 2017 dated October 11, 2021], Pr. Commissioner of Income Tax ("the Appellant") filed the appeal being aggrieved against Order dated July 20, 2016 passed b

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Delhi ("CESTAT") in the matter of M/s. Ferryman Trading Company v. Commissioner of Customs (Appeals) [FINAL ORDER No. 51910/2021 dated October 28, 2021], held that the confiscating office