Judgements and Orders, Supreme Court and High courts of India
Can gross sale consideration be the capital gain in the hands of the assessee?
Poojitha Raam Vinay 24 December 2021 at 08:31
Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-4, Ahmedabad dated 21.1.2019 passed for the Asstt.Year 2014-15.
Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-5, Ahmedabad dated 25.02.2019 passed for the Asstt.Year 2015-16.
The ld.CIT(A)-XI, Ahmedabad has decided appeal of the assessee for the Asstt.Year 2009-10 vide order dated 12.11.2012.
Mere acceptance of joint custody of goods does not amount to supply
Bimal Jain 23 December 2021 at 13:52
The AAR, Madhya Pradesh in the matter of M/S. Mohammad Arif Mohammad Latif (Advance Ruling Order No. 03/2021 dated June 17, 2021) held that, that mere acceptance of joint custody of goods without rights, privileges of ownership of goods does not amou
The AAR, Madhya Pradesh in the matter of M/S. Bharat Oman Refineries Limited [Advance Ruling Order No. 02/2021 dated June 7, 2021] held that, GST is applicable on payment of notice pay by an employee to employer in lieu of notice period and telephone
The Hon'ble Madras High Court in M/S. S.D. Arun Associates v. Designated Committee (SVLDRS) & Anr. [W.P.(MD) No. 21092 of 2021 and W.M.P(MD). No. 17687 of 2021 dated December 10, 2021] directed the Revenue Department to issue a discharge certificate
Whether Form GSTR-3B is a return or not under the CGST Law
Bimal Jain 17 December 2021 at 19:13
The Hon'ble Supreme Court of India in Union of India & Ors. v. Aap and Company [Civil Appeal No(s). 5978/2021 dated December 10, 2021] reversed the judgment of the Hon'ble Gujarat High Court, ruling that FORM GSTR-3B is not a return under Section 39
The Hon'ble AAR Telangana in the matter of M/S. Vijayneha Polymers Pvt. Ltd. [Advance Ruling No. A.R.Com/13/202 TSAAR Order No.29/2021 dated December 9, 2021] held that, Input Tax Credit ("ITC") can be availed on GST charged by contractor supplying s
The Hon'ble AAR, Maharashtra in the matter of M/S. Rotary Club of Mumbai Elegant [Advance Ruling No. GST-ARA-26/020-21/B-108 dated December 9, 2021] held that, contributions from club members, recovered for spending on weekly meetings, other petty ad
The Hon'ble Kerala High Court in Dr. R.P. Patel & Ors. v. the Assistant Director of Income Tax (Investigations) & Ors. [WA No. 352 of 2005 dated July 30, 2021] set aside the judgment of the learned Single Judge denying benefit to the assessee under t
CAclubindia
