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2023 (3) TMI 665 - ITAT DELHI
TDS u/s 194I - TDS on common area maintenance charges - payment made to the landlord, other than under the head rent - HELD THAT:- As relying on M/s. Johnson Watch Company Pvt. Ltd. [ 2022 (11) TMI 1... ...
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Composition Levy Scheme in GST
Chapter Eleven 1. Composition Levy Scheme under GST law. Composition levy scheme is a very simple, hassle free compliance scheme for small taxpayers. It is a voluntary and optional sche... ...
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2023 (3) TMI 940 - MADRAS HIGH COURT
Reversal of Input Tax Credit (ITC) - manufacturing / invisible loss - Interpretation of statute - construction/interplay of Section 19(2)(ii) vis-a-vis Section 19 (9) of the Tamil Nadu Value Added Tax... ...
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2023 (3) TMI 1340 - ITAT BANGALORE
Jurisdiction of Single Member Bench of the Income Tax Appellate Tribunal - Monetary limit Rs.50 lakhs for hearing Appeal - appeals where total income determined by AO does not exceed Rs.50 lakhs - ... ...
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2023 (2) TMI 611 - PUNJAB AND HARYANA HIGH COURT
Vivad se Vishwas Scheme - whether the scheme is discriminatory to the petitioner Seeking direction to the respondents to allow adjustment of the amounts already paid by the petitioner while considerin... ...
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UNEMPLOYMENT RATES FALL FROM 5.8 PER CENT IN 2018-19 TO 4.2 PER CENT IN 2020-21
RISE IN RURAL FEMALE LABOUR FORCE PARTICIPATION RATE FROM 19.7 % IN 2018-19 TO 27.7% IN 2020-21 NEED TO BROADEN HORIZON OF MEASURING WORK FOR WOMEN 28.5 CRORE UNORGANIZED WORKERS REGISTERED ON E... ...
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2023 (2) TMI 95 - PUNJAB AND HARYANA HIGH COURT
SEZ unit - Levy property tax at industrial rates instead of Commercial Rates - it is argued that the petitioner's property which is IT/ITES and SEZ is liable to be classified under the categor... ...
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2023 (1) TMI 289 - ORISSA HIGH COURT
Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess on inputs used in relation to zero-rated supplies - periods February, 2018 to June, 2018 - refund application(s) bei... ...
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2022 (12) TMI 731 - DELHI HIGH COURT
Powers to impose monetary as well as non-monetary sanctions - online intermediation services - HELD THAT:- This Court has perused the order dated 6th December, 2022 passed by the NCLAT, as also, the ... ...
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2022 (12) TMI 722 - BOMBAY HIGH COURT
CENVAT Credit - input services - Restaurant services - Accommodation services - Internet Cafe services - Cab Operations services - Health Club and Fitness Centre - Beauty Parlor - Dry Cleaning - Outdo... ...
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2022 (11) TMI 1203 - ITAT DELHI
House property income - assessee has already claimed deduction u/s 24 on the rental income earned by it and it had voluntarily made disallowance of expenses debited on account of earning of such ren... ...
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2022 (11) TMI 1395 - Supreme Court
Termination of Power Purchase Agreement (PPA), which was entered into by the Appellant and the first Respondent - statutory contract or not - scope of judicial review of action by the State in a matte... ...
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2022 (11) TMI 1106 - ITAT DELHI
TDS u/s 194I - CAM charges paid by the appellant company considering the common area maintenance charges as part of the rental activity covered u/s 194I and treated the appellant company as assessee i... ...
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2022 (11) TMI 137 - MADRAS HIGH COURT
Exemption u/s 11 - Denial of exemption as quid-pro-quo element was involved in the trust accepting donations from donors - reliance on Statement recorded u/s 132(4) of donors - Whether ITAT was leg... ...
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2022 (10) TMI 553 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - purchase of flat - it is alleged that Respondent No. 1 had not passed on the benefit of ITC to him by way of commensurate reduction in prices - contravention of section 171 of CGST Act ... ...
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2022 (10) TMI 174 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - construction service - it is alleged that Respondent had not passed on the benefit of ITC to him by way of commensurate reduction in the price - contravention of Section 171 of the CGST... ...
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2022 (9) TMI 252 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - supply of three products - Juvederm Voluma with Licodaine - Juvederm Ultra Plus XC - Juvederm Ultra - benefit of reduction in the GST rate from 28% to 18% was not passed on to the recip... ...
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2022 (8) TMI 1512 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - construction service supplied by the Respondent Applicant No. 1 - failure to pass on the benefit of ITC by way of commensurate reduction in the price on purchase of Apartment - contrave... ...
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2022 (9) TMI 28 - ITAT MUMBAI
TP Adjustment - AMP expenditure as established as an international transaction - HELD THAT:- We set aside the whole issue back to the file of the learned Assessing Officer/ Transfer Pricing Officer f... ...
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2022 (10) TMI 68 - CESTAT NEW DELHI
Levy of penalty under Section 114 of the Customs Act - smuggling - mobile phone (Samsung A3) - Foreign and Indian currency - used clothes - rusk (toast) - wafer (papad) packets - baggage rules - relia... ...
