Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
← Previous Next →
  • Contents
  • Cases Cited

 

User Login
Username  
Password  
Stay sign in     

Forget password        New User/ Regiser

 

Our database contains Statutory Provisions, Notifications, Circulars / Trade Notices, Forms, Tariff, Schedules etc. and case laws on various topics.

Large number case laws include cases from Supreme Court, High Courts, Tribunals, Advance Rulings Authority related to various laws including, Direct Taxes, Indirect Taxes and corporate laws are being updated on daily basis. Forward linking and Backward linking of cases laws (i.e. cited case laws, referred case laws) is also being done for each reference.

Landmark cases / Importance cases which has been referred in another cases are also being updated on daily basis for easy reference and use.

Topics Covered by us:   Income Tax, DTAA, Wealth Tax and Other Direct Tax related Provisions, Benami Transactions, Money-Laundering (PMLA), Goods and Services Tax (CGST, IGST, UTGST, SGST, Cess, etc.), Customs, FEMA, SEZ and FTP, Companies Law, Insolvency & Bankruptcy, etc., Finance Acts, Finance Bills and Others and Service Tax, Central Excise, Cenvat Credit, CST etc.

Note: Statutory Provisions, Notifications, Tariff Tables etc. are being updated from time to incorporate latest amendments.

Additional Features: we also provide subscription free services such as Discussion Forum, Articles, News, Highlights of important update etc.

We strive continuously to provide latest and updated information.

 

 

2015 (9) TMI 1043

Head Note / Extract:
Grant of registration u/s. 12AA rejected - as per CIT(A) assessee is providing services in lieu of fee - assessee Board has been established for regulating employment of Private Security Guards employed in factories and establishment - Held that:- As decided in Nashik District Security Guards Board Vs. CIT case [2015 (6) TMI 752 - ITAT PUNE] As per the provisions of the Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981 that the said legislation is intended to regulate the employment of private security guards employed in factories and establishments in the State of Maharashtra for making better provisions in the terms and conditions of their employment and welfare through the establishment of the Boards.

We are enumerating the clauses of the Maharashtra Private Security Guards (Regulation of Employment and Welfare) Act, 1981 only to point out that the legislature has enacted the aforesaid statute not with the purpose of carrying out of any trade, commerce or business or any activity of rendering any services in relation to any trade, commerce or business. Ostensibly, the said objectives are for regulating the employment of private security guards employed in factories and establishments in the State of Maharashtra and for making better provision for terms and conditions of their employment and welfare. Clearly, it is a welfare measure of the Government of Maharashtra and in our view, the activities of the Board cannot be said to be falling foul of the proviso to section 2(15) of the Act, as contended by the Commissioner. The objections raised by the Commissioner are not germane to reject the assessee’s plea for registration u/s 12A(1)(a) of the Act.- Decided in favour of assessee.

 


← Previous Next →

 

 

 

Discussion Forum
what is new what is new
 

Let's just recapitulate:

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.