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Naresh Gyanwani, S/o Jiyaram Gyanwani v. UOI & Three Ors.

  Article 226 of the Constitution of India   Service Tax

Writ petition --Seeking clarification regarding rate of GST on confectionary items…

Regency Mahavir Properties v. ACIT

  Section 153A   Direct Taxes

Where valid search was not conducted at assessee’s business premises then until and unless AO assumes valid jurisdiction under section 153A, assessment, therefore, made in consequence of…

CIT v. Shree Choudhary Transport

  Section 40(a)(ia)   Direct Taxes

Where assessee was earning booking charges for facilitating transport of goods and was merely a conduit in passing the freight to the truck owners, who were actually plying trucks,…

Sudhir Khandelwal & Anr. v. ITO

  Section 271(1)(c)   Direct Taxes

Where assessee had already paid income-tax on the amount surrendered during the course of survey, it could not be said that the surrendered income was not voluntary and the assessee wanted to…

DCIT, v. M.D. Garments Pvt. Ltd.

  Section 147   Direct Taxes

Reopening of assessment beyond four years merely on the basis of information received, however, without pointing out failure of assessee to furnish truly and fully all material facts was not…

G.E. Diesel Locomotive (P) Ltd., In re

  section 2(30) of CGST Act, 2017   Service Tax

M/s. GE Diesel Locomotive Private Limited, Locomotive Shed Roza, Post Roza RS, Shahjanpur, Uttar Pradesh (hereinafter called the applicant) is a registered assessee under GST having GSTN :…

CIT v. Aquatic Remedies (P) Ltd.

  Section 147   Direct Taxes

Where approval of Addl. CIT was not obtained to reopen the assessment, rather it was obtained from CIT, the same was in breach of section 151.…

CIT v. TBI Education Trust

  Section 12A   Direct Taxes

Where application for registration under section 12A is not disposed of by either accepting or refusing it within six months as per provisions of section 12AA(2), the registration would be…

Ajay Narayan Bhoir v. Asstt. CIT

  Section 148   Direct Taxes

In case of return of income processed under section 143(1), the only condition to be satisfied for reopening is that taxable income has escaped assessment and the assessee’s plea that no fresh…

Jawala Cooperative Urban Thrift & Credit Society Ltd. v. ACIT

  Section 80P   Direct Taxes

Where assessee, co-operative society, was engaged in providing credit facilities only to its members, then interest earned on funds kept in banks for this purpose could be said to be attributable to…

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