Vidyasagar M.P. Sah v. Dy. CIT

  Section 14   Direct Taxes

Though activity of purchase and sale of shares was not main occupation of assessee, however, high volume of trade in shares held for very short period showed that assessee was using his…

Zaver Shankarlal Bhanushali, In re

  Section 97 of CGST, 2017   Service Tax

The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and…

Outsource Partners International (P.) Ltd. v. Dy. CIT

  Section 14A   Direct Taxes

Once it was held that section 14A was to invoked and it was not the case of assessee that no exempt income was earned, AO was justified in computing disallowance in accordance with rule 8D…

Manjira Machine Builders (P.) Ltd., In re

  Section 97 of TGST Act, 2017   Service Tax

M/s. Manjira Machine Builders (P) Ltd , Flat No. 307 & 308 , Bhanu Enclave , Sundernagar, Hyderabad-500038 has filed an application in Form GST ARA-01under section 97(1) of TGST Act,2017 read…

Om Art Prints v. CIT

  Section 263   Direct Taxes

Where all the issues raised in notice under section 263 were examined by AO in detail, the assessment order of AO, could not be treated as erroneous and prejudicial to the interest of Revenue.…

BASF India Ltd., In re

  Section 20 of IGST, 2017   Service Tax

The present application has been filed under clause (xviii) of section 20 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the IGST Act) read with section 97 of the Central Goods…

Chandra N. Hingorani v. ITO

  Section 74   Direct Taxes

Merely because the assessee had sold the shares at face value in a distressed situation it could not be presumed that the assessee had engineered the transaction to manage its tax liability.…

Inox India (P) Ltd., In re

     Service Tax

The applicant M/s. Inox India (P) Ltd. has submitted that the range of products manufactured and supplied by the company inter alia includes Cryo Container, also known as Liquid Nitrogen Containers…

Leela Devi Bumb v. ITO

  Section 69   Direct Taxes

When assessee failed to file any reliable evidence or documents, which could establish that she was a sub-broker and cash deposited in her bank account belong to her clients, then action of…

In Re: JSW Energy Ltd.

  Section 97 of CGST, 2017   Service Tax

The present application has been filed under section 97 of the Central Goods and Services Tax Act 2017 and the Maharashtra Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and…

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