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ITAT: Merely because certain attributes like fixed remuneration, leaves, rules, fixed timings were applicable to doctors, they cannot be considered as employees in absence of master-servant relationship.
ITAT: The case clearly falls beyond scope of Para 4(i) of Circular No. 10/2019 and since the Assessee failed to file any application for condonation of delay under Section 119(2)(b) as mandated in Para 4(ii) of the said circular, the delay cannot be condoned.
ITAT: Assessee could not be treated as an assessee in default for mere book entries passed within meaning of Section 201(1) and consequently interest under Section 201(1A) is liable to be deleted.
ITAT: The explanation offered by the Assessee constitutes a reasonable cause and the Assessee is eligible to the protection envisaged under Section 273B.
ITAT: Consideration paid in excess of the book value of the assets acquired consists of goodwill and the same is an intangible asset, eligible for depreciation.
HC: When a case is transferred under Section 127, all proceedings under this Act gets transferred, whereas such power is nowhere provided for under the aforesaid schemes.
ITAT: Revenue failed to place on record any contrary view and thus, there is no infirmity in CIT(A) order deleting the disallowance.
ITAT: There is no illegality or perversity in CIT(A) order directing AO to rectify mistake of omission to make addition of the unaccounted income, which was apparent from record.
ITAT: In case there is a failure to get the accounts audited for the purpose of Section 12A(1)(b), there is no penalty provision under the Act, however the benefit under Section 11/12 could be denied.
ITAT: Provision is in relation to claims incurred but yet to reported by the insured to the Assessee, on the basis of actuarial valuation as mandated by IRDA and the claims are now well settled.
ITAT: The burden to establish existence of fixed place PE is entirely on the Revenue and in the present case the Revenue failed to discharge the said burden.
ITAT: Effluent treatment plant shall be considered as part of water treatment plant and shall be eligible for deduction under Section 80-IA(4).
ITAT: Maintenance support services and training services do not fall in the ambit and nature of FTS within Article 12(4) of India-Singapore DTAA.
ITAT: Assessee is directed to furnish a bank guarantee of Rs.10 Cr. before the Revenue on or before Jun 2, 2023, which shall remain in force until the disposal of Assessee’s appeal.
ITAT: Exchange of Information provided for in the Protocol will be applicable for information relating to any fiscal year beginning on or after the Apr 1, 2011.
HC: Transfer of assessment to DCIT, Jaipur would cause inconvenience and hardship to the Assessee in terms of money and resources, accordingly, the order under Section 127 is liable to be set aside.
ITAT: Interest received by the Assessee cannot be treated as operational income as the interest received does not pertain to credit facilities provided to its members as stipulated in Section 80P(2)(a)(i).
ITAT: Since the final assessment order passed by Revenue on Nov 10, 2017 refers only to the name of amalgamating company without any reference to the amalgamated company, the order suffers from illegality and is also incapable of countenance.
HC: The limited scope available under Article 226 of Constitution is to ascertain the existence of information in view of scheme of Section 148A and no other contrary construction can be culled out.
ITAT: If the Assessee has chosen to reap the fruits of the interpretation given by the High Court, the Assessee is also liable to face consequences, if interpretation given by the High Court is reversed or modified by Supreme Court.
HC: Reasonable opportunity ought to be given to a person to show cause and depending upon the facts of each case, further extension of time can be granted by the Assessing Officer.
HC: The condition imposed by the learned Single Bench directing deposit of 20% of the disputed tax is set aside.
AAAR: Works contracts services supplied to Uttar Pradesh Jal Nigam is taxable at 18% GST, since it qualifies as a Governmental Authority.
HC: Section 13(3)(b) of the IGST Act is applicable in respect of services where the physical presence of the service recipient or its representative in India is necessary.
HC: Section 159(5) clearly gives adequate power to the Assessee to file objection for releasing the bank account or, in the instant case cash-credit facility, thus when there is efficacious relief in the statute itself, the Assessee should adopt such efficacious relief.
HC: Value of goods in transit is to be determined as per section 15 read with Explanation 2 of Rule 138.
HC: Assessee is providing work contract services under a contract of construction of building of a Hotel wherein transfer of property in goods is involved in the execution of such contract and it has fulfilled all the conditions of work contracts.
HC: As per Rule 89 of the CGST Rules, there is no specific requirement that the declaration must be signed in physical mode.
HC: Refund of SGST was processed and disbursed, however, refund of CGST and IGST was not processed despite refund order sanctioning the same.
AAR: Service provider of motor vehicle hire service has to charge GST on whole amount of bill which includes monthly rental plus night charges plus fuel on mileage basis, and not just monthly rental.
AAR: Since the transfer of property in the goods supplied under first contract is not taking place during the execution of the Works Contract under second contract, the value thereof cannot be included in Works Contract.
HC: Mere suspicion that the petitioner is a dummy company in complete disregard of the corporate documents would clearly fall foul of the requirement of forming an opinion for taking an action under Section 83 of the CGST Act.
HC: Question whether an entity is an intermediary will have to be determined on the basis of actual work performed.
HC: It is not for the transporter to make a submission for seeking release of conveyance on the ground that tax has been paid in full, as such payment, if at all, would have been borne by the assessee concerned, and not the transporter.
AAR: To the extent of foundation and structural support for the Sand mill & Spray dryer, ITC is eligible, but blocked on structure/shed erected on it, since they would fall within the ambit of civil structure.
Sustains demand under ‘Manpower Recruitment or Supply Agency’ services to Godrej Household Products
HC: The order of the appellate authority is even further bad in law as it discloses no reason, whatsoever for assessing the tax and quantifying the liability.
AAR: The processing done by the Applicant on the purchased goods changes the nature of goods as opposed to the conditions stated under Rule 32.
AAAR: Composite supply of construction services will not include sale/right to use car parking since it is not naturally bundled with construction services.
AAR: If the sale price is a consolidated price, then charges proportionate to club house and common amenities are applicable to GST.