West Bengal Authority of Advance Ruling Infobase Services Pvt Ltd Classification of the services of printing and selling advertisement space as an agent when supplied as a bundle 38/WBAAR/2019-20 dated 24.12.2019 Download Click here
Tamil Nadu Authority of Advance Ruling M/s Tamil Nadu Coop Silk Producers Federaqtion Ltd Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860) TN/49/AAR/2019 dated 22.10.2019 Download Click here
Tamil Nadu Authority of Advance Ruling M/s. Kalis Sparkling Water Private Limited 1.Whether their product K juice Grape fall under category of fruit beverages or fruit based drinks? 2. What is the rate of tax and HSN code for their product name? 3.Is there any preserved percentage of fruit or pulp in the beverages to… Read More »
. The Hon’ble Gujarat High Court took note of the fact that object of scheme legislated for assessment in search cases is to bring to tax the undisclosed income which is found during the course of or pursuant to search or requisition and therefore additions/disallowances must be linked with search/requisition. It was noted by the… Read More »
,The interest on the delayed refund becomes part of the principle amount and the delayed interest includes the interest for not refunding the principle amount. Accordingly, it also includes the interest on the delayed refund. HIGH COURT OF HIMACHAL PRADESH Principal Commissioner of Income-tax v. Ambuja Darla Kashlog Mangoo Transport Co-operative Society L. NARAYANA SWAMY,… Read More »
HIGH COURT OF BOMBAY Miranda Tools (P.) Ltd. v. Income-tax Officer M.S. SANKLECHA AND NITIN JAMDAR, JJ. WRIT PETITION NO. 2240 OF 2019 NOVEMBER 14, 2019 Madhur Agarwal and Atul Jasani for the Petitioner. N.C. Mohanty for the Respondent. ORDER 1. By this petition, the Petitioner has challenged the notice dated 26 February 2019 and the order passed on 15 July 2019.… Read More »
Once the cancellation of registration has been set aside and registration granted under section 12A of the Act has been restored by the Tribunal, learned Commissioner (Appeals)’s decision for disallowance of exemption under section 11 of the Act becomes redundant, hence, has to be set aside . IN THE ITAT MUMBAI BENCH ‘A’ Amateur Riders… Read More »
SUPREME COURT OF INDIA Principal Commissioner of Income Tax v. Subarna Rice Mill A.M. KHANWILKAR AND DINESH MAHESHWARI, JJ. SLP (CIVIL) DIARY NO(S). 8991/2019 JANUARY 9, 2020 Arijit Prasad, Sr. Adv., Syed Abdul Haseeb, Adv. and Mrs. Anil Katiyar, AOR for the Petitioner. Mohit Paul, AOR and Ms. Sunaina Phul, Adv. for the Respondent. ORDER 1. Learned counsel for the petitioner, on instructions issued by… Read More »
It is pertinent to note here that section 80HH and section 80-IA(2)(iv)(c) are two different and independent provisions. The decision of Hon’ble Rajasthan High Court relied upon by the learned counsel for the respondent is of no assistance to the assessee in the fact situation of the case as the aforesaid decision was based on… Read More »
GST exemption available for activities covered in Article 243G if received in area covered under Panchayat limits AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd., In re MANOJ KUMAR CHOUBEY AND VIRENDRA KUMAR JAIN, MEMBER CASE NO. 23/2019 AND ORDER NO. 04/2020 JANUARY 16, 2020 Download Click here