2021 (7) TMI 466 – Rajasthan High Court in M/S. Avon Udhyog, Versus State Of Rajasthan, Assistant Commissioner, State Tax (Gst), Ward – II, Circle Anti Evasion, Jodhpur., Deputy Commissioner, Circle – C, Jodhpur – Ward – 3, Rajasthan. Facts A search was conducted
Due to the disastrous second wave of the Covid-19 pandemic, in order to reduce the compliance burden, the Income Tax Department, in accordance with the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TLA Act, 2020) has extended various due dates
Case Covered: Shri N.M. Thualseedharan, M/s. N.V. Chips Facts of the Case: The applicant requested for advance ruling on the following; 1. Whether jack fruit chips sold without BRAND NAME are classifiable as NAMKEENS and are covered by HSN code 2106.90.99 and taxable under Entry
Case Covered: M/s. ICICI Econet Internet And Technology Fund Versus Commissioner Of Central Tax Facts of the Case: Brief facts of the case are that the Appellants are venture capital funds established as a trust under the Indian Trusts Act, 1882, (“Trusts Act”) and registered
There are many sections in the Income-tax act that give exemptions and deductions to encourage people to invest in different assets and various financial schemes. This gives financial and social security to the taxpayers and helps the government in arranging funds for various infrastructural
Introduction Housing societies are bodies to maintain the societies. They are formed to provide common services. They collect an amount for these services. Generally called RWA or housing societies. There is controversy related to the mutuality and that their services are not supplied. But if
Case Covered: Greenwood Owners Association Versus The Union of India Facts of the Case: The petitioner in W.P.No.27100 of 2019 challenges an order of the Authority for Advance Ruling (AAR) levying tax on the entirety of the contribution by him to an RWA and the
Case Covered: Messrs Vishnu Aroma Pouching Pvt Ltd Versus Union Of India Facts of the Case: By this petition under Article 226 of the Constitution of India, the petitioners seek the following substantive reliefs:- “16. In the above premises, the petitioners most respectfully pray as
Case Covered: Shri Sentu Dey Versus The State of Tripura Facts of the Case: The petitioner has challenged an order dated 02.01.2021 passed by the learned Judicial Magistrate, 1st Class, Bishalgarh under which he has sent a criminal case CR 03 of 2020 for investigation
The penalty of Rs. 25000 on Deptt A penalty of Rs. 25000 on deptt is levied by the SC in case of Vishnu Aroma Pouching P Ltd Vs. UOI. The taxpayer won the case back in 2019. But the department went to file an SLP
