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Notification No. 05/2021 – Central Tax
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 05/2021 – Central Tax New Delhi, the 8th March 2021 G.S.R…..(E).– In
Property of Wife cannot be encumbered for the Excise Duty Liability of Husband unless the same is inherited from Husband
Property of Wife cannot be encumbered for the Excise Duty Liability of Husband unless the same is inherited from Husband 2021 (3) TMI 168 – CESTAT Ahmedabad in Mrs. Meena Krishna Agarwal Vs C.C.E & S.T, Vadodara Facts of Case 1. Government dues which were
CA Rachit AgarwalMar 9, 2021Allahabad HC in the case of Awadh Bar Association Versus Union of India
Case Covered: Awadh Bar Association Versus Union of India Order: At the threshold, it is stated by the learned Additional Solicitor General of India that respondent nos. 1 and 2 have taken a decision to file a Special Leave Petition to assail the correctness of
Whether Service Tax Payable On Constructed Area Falling To The Share of Land-Owner Under Joint Development Agreement?
Whether Service Tax Payable On Constructed Area Falling To The Share of Land-Owner Under Joint Development Agreement? It is very common in the Real Estate Industry, the land–owner does not the wherewithal for construction and development of (a) Group Housing Complex (b) Commercial Complex (c) Residential–cum– commercial
Advocate Pradeep KumarMar 8, 2021MCA Notifies MGT-7A for OPC and Small Companies.
G.S.R-(E).- In exercise of powers conferred by sub-section (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Management and Administration) Rules, 2014, namely:- Short, title and Commencement.-
Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity
Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity 2021 (2) TMI 821 – CESTAT New Delhi in M.P. Poorva Kshetra Vidyut Vitran Co. Ltd. Versus Principal Commissioner CGST And C.E Bhopal Facts of the Case Appellant is engaged in the business
CA Rachit AgarwalMar 6, 2021Telangana HC in the case of M/s KMC Constructions Ltd. Versus Principal Commissioner of Central Tax
Case Covered: M/s KMC Constructions Ltd. Versus Principal Commissioner of Central Tax Issue: Provisional attachment of the bank account of the petitioner continued even after the expiry of 1 year. Brief Facts of the Case: • Petitioner’s bank account was provisionally attached on 07.06.2019 by
Dr. Avinash PoddarMar 5, 2021Withholding of Refund Order was Quashed as no Reasons of Fraud or Malfeasance
Withholding of Refund Order was Quashed as no Reasons of Fraud or Malfeasance 2021 (2) TMI 924 – Allahabad High Court in M/S Bushrah Export House Thru Sole Prop. Asif Ali Versus U.O.I. Thru Secy. Finance Ministry Revenue Deptt. & Ors. Facts of the Case
CA Rachit AgarwalMar 5, 2021Gujarat HC in the case of M/s Surat Mercantile Association Versus Union of India
Case Covered: M/s Surat Mercantile Association Versus Union of India Oral Order: We have heard Mr. Vinay Shraff, the learned counsel assisted by Mr. Parth Shah, the learned counsel appearing for the writ applicants. The subject matter of challenge in the present writ application is
Gujarat HC in the case of Basant Pherumal Makhija Versus State of Gujarat
Case Covered: Basant Pherumal Makhija Versus State of Gujarat Issue: The applicant was arrested on 09.12.2020, for the allegations of total evasion of GST and disposing of the manufactured goods without showing any record about its manufacturing activity and has applied for regular bail. Brief
Dr. Avinash PoddarMar 5, 2021No Royalty, No TDS
Inclusion of Software Payments In The Definition of ‘Royalties’? Excellence Private Limited Vs. The Commissioner of Income Tax & Anr Civil Appeal Nos. 8733 – 8734 OF 2018 Dated 03 .03. 2021 I. Important Definitions 1) In India, “software” has been defined under the Income
TaxTru Business AdvisorsMar 4, 2021Patna HC in the case of Pinax Steel Industries Pvt Ltd Versus State of Bihar
Case Covered: Pinax Steel Industries Pvt Ltd Versus State of Bihar Issue: Authority has passed the order without giving an opportunity of personal hearing and also not considered the reply filed by the petitioner is pure violation of principles of natural justice. Brief Facts of
Dr. Avinash PoddarMar 4, 2021