Judgements and Orders, Supreme Court and High courts of India

CESTAT: Burden of proof lies on Revenue w.r.t. intention of assessee to evade Excise Duty

Bimal Jain 15 September 2021 at 15:19

In M/S. Mahatma Gandhi University of Medical Sciences and Technology v. Commissioner, Central Excise & Central Goods and Service Tax, Jaipur [Service Tax Appeal No. 50962 of 2020 (SM) dated September 08, 2021], Mahatma Gandhi University of Medical Sc

Posted in Excise | 116 Views

Claim of deduction made u/s.80 IB (10) of the Income Tax Act, 1961

Poojitha Raam 15 September 2021 at 14:53

This appeal by the Assessee is directed against the order of learned CIT(A)-33 dated 16.08.2019 and pertains to Assessment Year 2010-11.

Posted in Income Tax | 101 Views

Is late payment of employee's contribution to EPF an allowable deduction u/s 36 (l)(va) r.w.s. 2(24)(x)?

Poojitha Raam 15 September 2021 at 14:52

These are Revenue�s appeals directed against respective orders of learned CIT(A) pertaining to assessment years 2013-14 and 2016-17.

Posted in Income Tax | 122 Views

Disallowance of Interest of Rs. 17,73,769/- on account of Non Deduction of TDS

Poojitha Raam 15 September 2021 at 14:52

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-2, Jaipur dated 21/08/2019 for the A.Y. 2012-13.

Posted in Income Tax | 106 Views

The aspect of interpretation of the word "and" as "or", the existence of the word "also" is of a great significance, states ITAT

Poojitha Raam 15 September 2021 at 14:52

The present appeal has been filed by the assessee against the order of the ld. CIT(A)-2, Jaipur dated 13/12/2019 for the A.Y. 2011-12.

Posted in Income Tax | 100 Views

How can deferred sales tax liability be claimed under the head of Goodwill and sought to be depreciated?

Poojitha Raam 15 September 2021 at 14:52

These appeals filed by the assessee for AYs 2009-10, 2010-11 and 2012-13 are directed against CIT(A) – 2, Hyderabad’s separate orders involving proceedings u/s 143(3) of the Income Tax Act, 1961.

Posted in Income Tax | 89 Views

Alleged failure in non-reporting of the trade receivables as an international transaction u/s. 92D of the IT Act

Poojitha Raam 15 September 2021 at 14:52

This assessee’s appeal for Asst. Year 2012-13 arises from the Commissioner of Income Tax (Appeals)-1, Hyderabad’s order dt.11.03.2019 passed in case No.0080/2017-18/DCIT.

Posted in Income Tax | 129 Views

Coaching services with other supply viz. test paper, printed material, bag, uniform etc. is a composite supply of services

Bimal Jain 14 September 2021 at 20:08

In SYMMETRIC INFRASTRUCTURE PVT.LTD. [Advance Ruling No. RAJ/AAR/2021-22/09 dated September 02, 2021], Symmetric Infrastructure Pvt. Ltd ("the Applicant'') has sought an advance ruling on certain issues in relation to coaching services and its taxabi

Posted in GST | 99 Views

Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers

Bimal Jain 14 September 2021 at 11:43

In AUTOBAHN ENTERPRISES PVT. LTD. v. COMMISIONER OF SERVICE TAX, [FINAL ORDER NO: A /8673 /2021 dated September 07, 2021], Autobahn Enterprises Pvt. Ltd. ("the Appellant")was an authorized dealer of M/s Skoda Auto India Pvt Ltd. and in accordance wit

Posted in Service Tax | 136 Views

ITC should be allowable on Invoices, not furnished in FORM GSTR-1 by Suppliers

Bimal Jain 14 September 2021 at 11:43

In Eastern Coalfields Ltd [Order No. 07/WBAAR/2021-22 dated 08 September, 2021], Eastern Coalfields Ltd. ("the Applicant") has sought an advance ruling on the issue whether he is entitled for GST Input Tax Credit ("ITC") already claimed by him on the

Posted in GST | 158 Views