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Armour Steel Buildings India (P) Ltd. v. Asstt. State Tax Officer

  Section 129 of the GST Act   Service Tax

The petitioner, an assessee under the GST Act in Tamil Nadu, sent goods across to the State. The Assistant State Tax Officer intercepted the goods and detained them. After the initial procedural formalities…

ITO v. Dayamayee Marble & Granite

  Section 271D   Direct Taxes

Where assessee received capital from the partner in cash, it did not tentamount to loan or deposit and therefore, penalty under section 271D was not to be levied for violation of section 269SS.…

Dy. CIT v. Inventaa Industries (P.) Ltd.

  Section 10(1)   Direct Taxes

Agricultural operations carried out by assessee on land/soil, being human skill and labour were basically agricultural operation and as such just because mushrooms are grown in controlled…

Sutapa Sutradhar, In re

  section 97 of GST Laws   Service Tax

The applicant was a casual taxable person doing business on fireworks. In order to doing business during Deepawali season, on 9-11-2017 dealer had deposited CGST of Rs. 81,000 and SGST of Rs. 81,000…

Balakrishnan v. Union of India & Ors

  Section 10(37)   Direct Taxes

Merely because the compensation amount was agreed upon by assessee, pursuant to compulsory acquisition of his agricultural land by Government, the same would not change the character of…

CIT v. GVK Jaipur Kishangarh Expressway Ltd.

  Section 32(1)   Direct Taxes

Depreciation on public highway road was allowable treating the same as building.…

K.V. Joseph & Sons v. Asstt. CIT

  Section 37(1)   Direct Taxes

Though, assessee made payment of Rs. 2 crores to Mr. K., it was not shown as income in the hands of Mr. K by crediting the said amount in his profit & loss account and also no bills were raised…

Sanjeev Sarin v. ITO

  Section 54F   Direct Taxes

Where assessee, within stipulated period, made substantial investment towards purchase of new property and just because builder could not complete construction of residential house, claim of…

Hyundai Construction Equipment India (P) Ltd. v. Asst. State Tax Officer

  section 129 of the CGST Act   Service Tax

The petitioner seeks release of the goods detained by the 1st respondent, under section 129 of the Central Goods and Services Tax Act, as also the Kerala State Goods and Services Tax Act.…

DCIT v. Avtec Ltd.

  Section 10AA   Direct Taxes

Deduction prescribed under section 10AA cannot be treated in the nature of exemption and as such, loss suffered by assessee in unit eligible for deduction under section 10AA could be set off…

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