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…
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.…
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…
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…
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…