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K.M. Trans Logistics (P) Ltd., In re

  Section 100 of the CGST/RGST Act 2017   Service Tax

Under section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for…

Kashish Enterprise v. ITO

  Section 271(1)(c)   Direct Taxes

Assessee did not disclose income voluntarily but it was disclosed in pursuance to survey conducted…

Shiv Kumar Sushil Kumar Tea Enterprises (P) Ltd. v. Asstt. CIT

  Section 80-IA   Direct Taxes

As return was not filed within time prescribed under section 139(1), AO was justified…

Aristoplast Products (P) Ltd., In re

  Section 96 of the CGSTax Act, 2017   Service Tax

Any person deeming himself aggrieved by this Advance Ruling may appeal against the…

Thiruvananthapuram District Cooperative Bank Ltd. v. CIT & Ors.

  Section 220   Direct Taxes

Since assessee had already paid over 33% of the total demand, whereas Office…

ACIT v. KPMG, Lodha Excelus

  Section 195   Direct Taxes

Looking at the nature of services rendered by residents, it became clear that none of the…

Aristoplast Products (P) Ltd., In re

  Section 100 of the CGST Act, 2017   Service Tax

Any person deeming himself aggrieved by this Advance Ruling may appeal against the…

Bhansali Fincom (P) Ltd. v. DCIT

  Section 153A   Direct Taxes

Unabated/concluded assessment, on the date of search, deserved to be undisturbed in the absence of any incriminating material found during search and accordingly impugned addition was deleted.…

Blue Star Diamonds (P) Ltd. v. Addl. CIT

  Section 14   Direct Taxes

Income from renting of property along with facilities of a ‘Business Service Centre’ had to be assessed under the head ‘Income from House Property’ instead of income from other sources.…

Pr. CIT v. NRA Iron & Steel (P) Ltd.

  Section 68   Direct Taxes

Mere mention of the income-tax file number of investors was not sufficient to discharge onu…

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