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H: Classification of goods - Rate of GST - concessional rate of GST@5% - ...

H: Liability of GST - landlord charges electricity or incidental charges ...

H: Exemption from GST or not - Educational Services or not - the applican...

H: Classification of goods - product ‘Zn EDTA - Zinc Ethylenediamine Tetr...

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H: Classification of goods - pharmaceutical products - Bulk Drugs and int...

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H: Accrual of income in India - Taxation of ESOP benefit - In the absence...

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C: Relaxation from compliance with certain provisions of the SEBI (Listin...

C: Norms for investment and disclosure by Mutual Funds in Exchange Traded...

C: Scheme for condonation of delay for companies restored on the Register...

N: Tariff Notification in respect of Fixation of Tariff Value of Edible O...

N: Appointment of CAA by DGRI

N: Appointment of CAA by DGRI

F: GST on insurance claim received

C: Amount of remuneration prescribed under section 9A(3)(m) of the Income...

C: Introduction of online e-PRC System for Application seeking Policy/Pro...

N: Amendment in Notification No. 28/2019-Customs (N.T./CAA/DRI) dated 09....

N: Bihar Goods and Services Tax (Fourteenth Amendment) Rules, 2020

N: Appoints the 1st day of January, 2021, as the date on which the provis...

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1963 (3) TMI 61 - PUNJAB HIGH COURT - Income Tax

Extract:
....... amended provisions. The observations of their Lordships of the Supreme Court in Maharaj Kumar Kamal Singh v. Commissioner of Income- tax(2) are nearest to the matter arising in this case and following the ratio in that case the assessee's contention cannot prevail. I would, therefore, dismiss both the petitions with costs. Petitions dismissed.

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