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Grant of Regular Bail - Forged tax invoices - Non-existent ghost business entities - commission of...
Grant of Regular Bail - Forged tax invoices - Non-existent ghost business entities - commission of offence u/s 132(1)(b)(c) & (l) of the OGST Act - The court acknowledged the severe impact of economic... ...
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Recovery of tax arrears from the Former director of the Company - Attachment of Bank accounts - DIN of...
Recovery of tax arrears from the Former director of the Company - Attachment of Bank accounts - DIN of the petitioner got disqualified under Section 164(2)(a) of the Companies Act, 2013 - The High Cou... ...
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Seeking grant for Anticipatory Bail - Allegations of availing ineligible Input Tax Credit (ITC) by their...
Seeking grant for Anticipatory Bail - Allegations of availing ineligible Input Tax Credit (ITC) by their firm. - Prayer to release the attached bank account - non-existent at the given registered addr... ...
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Seeking activation of GSTIN and granting final certificate of registration to the Petitioners from...
Seeking activation of GSTIN and granting final certificate of registration to the Petitioners from 01.07.2017 - The case involved a dispute regarding the activation of the petitioner's GSTIN under the... ...
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PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
Dear experts 1] Serial number 9 of the Notification No.13/2017-Central Rate dated 28/06/2017 issued under Section 9[3] of the CGST Act, 2017 reads as under: [ 9] Supply of services by a music composer... ...
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Classification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - The court...
Classification of goods - rate of tax - Classic Malabar Parota - Whole Wheat Malabar Parota - The court determined that the Malabar Parotas should not be classified under the heading 2106 as they are ... ...
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Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and...
Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and distributor, failed to file returns for six months due to ill-health. However, it noted that the cance... ...
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Violation of principles of natural justice - Mode of Communication - petitioner submits that in most of...
Violation of principles of natural justice - Mode of Communication - petitioner submits that in most of the cases, the assessees are not aware of the show cause notices and assessment orders due to la... ...
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Cancellation of GST registration of petitioner - The High Court acknowledges that the show cause notice...
Cancellation of GST registration of petitioner - The High Court acknowledges that the show cause notice was served solely through the portal and not through other means such as email or letter. Consid... ...
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Correct head of income - Income from leasing or letting out the properties in shopping-cum-entertainment...
Correct head of income - Income from leasing or letting out the properties in shopping-cum-entertainment Mall - “income from business” or “income from house property” - After careful consideration, th... ...
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Validity of reopening of assessment - The High court observed that the reasons for reopening did not...
Validity of reopening of assessment - The High court observed that the reasons for reopening did not specifically allege any failure on the part of the petitioner to disclose all material facts. Moreo... ...
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Revision u/s 263 - CSR expenses - admissibility as the deduction u/s 37(1) - The High Court concurred...
Revision u/s 263 - CSR expenses - admissibility as the deduction u/s 37(1) - The High Court concurred with the findings of the ITAT that the assessing officer had adequately inquired into the CSR expe... ...
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Acquittal of charge u/s 276CC - respondent has failed to comply with the provisions contained u/s 139(1)...
Acquittal of charge u/s 276CC - respondent has failed to comply with the provisions contained u/s 139(1) and he has submitted the income tax returns after a delay of 28 months - The High Court conclud... ...
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Denial of specific request for personal hearing - The High Court noted that the petitioner had indeed...
Denial of specific request for personal hearing - The High Court noted that the petitioner had indeed expressed a legitimate difficulty in availing the opportunity for a personal hearing through video... ...
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Deduction u/s 80P - interest income(s) derived from such nationalized/other bank(s) - After examining...
Deduction u/s 80P - interest income(s) derived from such nationalized/other bank(s) - After examining the provisions of Sec. 80P(2)(d) and relevant legal interpretations, including judicial pronouncem... ...
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Additions based on Cash Expenditure - Disclosure were made by the appellant in IDS - The Tribunal ruled...
Additions based on Cash Expenditure - Disclosure were made by the appellant in IDS - The Tribunal ruled in favor of the appellant, holding that the entries did not warrant additional taxation. It note... ...
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Validity of order passed u/s 154 - "Amount to Review" of the original assessment order or not - The...
Validity of order passed u/s 154 - "Amount to Review" of the original assessment order or not - The primary issue was the source of investment - The Appellate Tribunal upheld the appellant's contentio... ...
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Nature of expenses - Relaunch expenses - deferred revenue expenditure claimed to the extent of 1/3rd in...
Nature of expenses - Relaunch expenses - deferred revenue expenditure claimed to the extent of 1/3rd in each of the year -The tribunal disagreed with the AO's categorization of the relaunch expenses a... ...
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Addition of bogus sales - difference in opinion between learned Members constituting the bench - The...
Addition of bogus sales - difference in opinion between learned Members constituting the bench - The appellate tribunal (Third Member) addressed the dispute arising from alleged bogus sales transactio... ...
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Additions on account of Bogus unsecured loans and bogus share capital money - Revenue argued that the...
Additions on account of Bogus unsecured loans and bogus share capital money - Revenue argued that the unsecured loan from entities controlled by a hawala operator should be treated as accommodation en... ...