[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
Table of Contents In Re: Cognizance For Extension of Limitation.Order:Read the Order: In Re: Cognizance For Extension of Limitation. Order: Due to the onset of the COVID-19 pandemic, this Court took suo moto cognizance of the situation arising from difficulties that might be faced by
Table of Contents Property of Wife cannot be encumbered for the Excise Duty Liability of Husband unless the same is inherited from HusbandFacts of CaseHeld Property of Wife cannot be encumbered for the Excise Duty Liability of Husband unless the same is inherited from Husband
Table of Contents Case Covered:Order:Read the Order: 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
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
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.-
Table of Contents Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of ElectricityFacts of the CaseDepartment ContentionDecision Relied UponThe order passed by Tribunal Liquidated Damage- No Service Tax on Penalty for Un-authorize Use of Electricity 2021 (2) TMI 821 – CESTAT New Delhi
Table of Contents Withholding of Refund Order was Quashed as no Reasons of Fraud or MalfeasanceFacts of the CaseThe decision of Hon’ble CourtDirections issued by Hon’ble Court Withholding of Refund Order was Quashed as no Reasons of Fraud or Malfeasance 2021 (2) TMI 924 –
Table of Contents Case Covered:Issue:Brief Facts of the Case:Brief Arguments by Petitioner/ Appellant:Brief Arguments by Respondents:Judgement/ Ratio (in brief):Head Note/ Judgement in Brief: Case Covered: Basant Pherumal Makhija Versus State of Gujarat Issue: The applicant was arrested on 09.12.2020, for the allegations of total evasion
Table of Contents Case Covered:Issue:Brief Facts of the Case:Brief Arguments by Petitioner/ Appellant:Brief Arguments by Respondents:Cases relied upon by:Judgement/ Ratio (in brief):Head Note/ Judgement in Brief:Other Judgments (Similar Ratio): Case Covered: M/s KMC Constructions Ltd. Versus Principal Commissioner of Central Tax Issue: Provisional attachment of
