Category Archives: Income Tax Judgments

Hoarding charges for advertisement on boundary walls is House Property Income

By | March 5, 2020

Chaitanya Developers Vs Addl. CIT (ITAT Mumbai) ITA No. 1341/Mum/2017 09/04/2019 Related Assessment Year : 2011-12 FULL TEXT OF THE ITAT JUDGEMENT This is an appeal filed by the assessee. The relevant assessment year is 2011-12. The appeal is directed against the order of the Commissioner of Income Tax-33, Mumbai [in short ‘CIT(A)’] and arises… Read More »

HC directs payment of Development / Environmental Cess at increased rate till disposal of Appeal by SC

By | March 5, 2020

Nuvuco Vistas Corporation Limited  Vs State of Chhattisgarh (Chhattisgarh High Court) Writ Appeal No. 163 of 2020 14/02/2020 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. Revision and enhancement of the rate of ‘development cess’ and ‘environment cess’ as per Annexure P/1 Notification dated 04.09.2019 issued by the Respondent/State amending Schedule -1 and Schedule-2… Read More »

No Service Tax on Membership Fees paid by Member to Club/Association

By | March 5, 2020

Confederation of Indian Industry Vs Commissioner of C.E. & S.T (CESTAT Chandigarh) Appeal No. ST/1207/2011 -[DB] 22/01/2020 FULL TEXT OF THE CESTAT JUDGEMENT The appellant is in appeal against the impugned order demanding service tax under the category of ‘Club & Association Service’ in terms of Section 65 (25a) of the Finance Act, 1994 for the… Read More »

Cenvat Credit can be utilised for payment of Service Tax on reverse charge basis

By | March 5, 2020

Sahara India TV Network Vs C.C.G.ST. (CESTAT Mumbai)  Service Tax Appeal No. 88789 of 2018 25/02/2020 FULL TEXT OF THE CESTAT JUDGEMENT This Appeal has been filed from the order dated 28.03.2018 passed by the Commissioner of CGST and Cx.(Appeals-III), Mumbai in Order-in-Appeal No. NA/GST A-iii/MUM/609/17-18. 2. The issue to be decided is Whether the Appellant… Read More »

HC refuses to allow release of goods for Non Disclosure of Godowns & Non Payment of GST & Penalty

By | March 5, 2020

Ashu Traders Madar Gate Vs UOI (Allahabad High Court) Writ Tax No. -1583 of 2018 24/02/2020 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT The subject matter of challenge in the instant writ proceeding is in respect of a seizure order dated 10th May, 2018, issued by the respondent no. 4, namely, the Deputy Commissioner, (Special… Read More »

Refund service tax paid, which was not actually payable: HC

By | March 5, 2020

Vasudha Bommireddy Vs Assistant Commissioner of Service Tax (Telangana High Court) WP 5980/2017 20/12/2019 Vasudha Bommireddy Vs Assistant Commissioner of Service Tax (Telangana High Court) Conclusion: Assessee was entitled to claim refund of service tax on composite contract of immovable property including value of land as merely because assessee made the payment, it would not… Read More »

Casino vessels classifiable as ‘passenger ship’ and not as‘pleasure boats’

By | March 5, 2020

Commissioner of Central Excise Vs Vijai Marine Services (CESTAT Mumbai) Excise Appeal No: 86759 of 2016 1/11/2019 FULL TEXT OF THE CESTAT JUDGEMENT In this appeal we are called upon to resolve the dispute in classification of ‘MV Royale Floatal’, a vessel manufactured by M/s Vijai Marine Services in which Revenue is aggrieved by order-in-original no.… Read More »

Permit petitioner to file or revise already filed incorrect TRAN-1: HC

By | March 5, 2020

Silicon Constructions Pvt. Ltd. Vs Union of India and others (Punjab and Haryana HC) CWP-14192-2019 (O&M) 25/11/2019 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT CM-17182-2019 Allowed, as prayed for, subject to all just exceptions. Documents at Annexure P-17 are taken on record. CWP Nos.14192 and 32868 of 2019 This order shall dispose of CWP-14192-2019 titled as “Silicon… Read More »

New Exemptions to Government Companies | Companies Act 2013

By | March 4, 2020

Exemptions to Government Companies under section 462 of the Companies Act 2013 vide notification dated 02.03.2020. GOVERNMENT OF INDIA MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 02 March, 2020 G.S.R. ___  (E). – In exercise of the powers conferred by clauses (a) and (b) of sub‑section (1) and in pursuance of sub-section (2) of… Read More »

Airlines Allowed to permit use of Mobile and Internet in Aircraft

By | March 4, 2020

MINISTRY OF CIVIL AVIATION NOTIFICATION New Delhi, the 21st February, 2020 G.S.R. 142(E).—Whereas, the draft of certain rules further to amend the Aircraft Rules, 1937, was published in the Gazette of India, Extraordinary, as required by section 14 of the Aircraft Act, 1934 (22 of 1934), vide notification of the Government of India in the… Read More »