Category: Judgments
Entity exempt from excise duty not liable to pay NCCD, Education Cess and Secondary & Higher Education Cess – Supreme Court ABCAUS Case Law Citation: ABCAUS 2847 (2019) (03) SC Important Case Laws Cited/relied upon by the parties SRD Nutrients Pvt. Ltd. v. Commissioner of Central Excise, Guwahati …
SIFO investigation does not come to an end even after expiry of period within which a report has to be submitted u/s 212(3) of the Companies Act 2013 ABCAUS Case Law Citation: ABCAUS 2846 (2019) (03) SC Under Section 212(3) of the Companies Act, 2013 (2013 Act) where …
Excluded employee under EPF Act/Scheme 1952-Supreme Court explains that employee who withdraw accumulations from GPF/ other Funds not covered in the definition ABCAUS Case Law Citation: ABCAUS 2845 (2019) (03) SC The basic question that arose for determination in the instant case was as to whether the retired …
Mobile Crane Wire Rope an essential part of Mobile Crane and therefore, taxable at the rates prescribed for the Mobile Crane under Rajasthan VAT – SC ABCAUS Case Law Citation:ABCAUS 2844 (2019) (03) SC Important Case Laws Cited/relied upon by the parties M/s Annapurna Carbon Industries vs. State …
Compensation made to the flat allottees for surrendering rights allowed as business expenditure of the assessee in view of Completed Contract Method of Accounting ABCAUS Case Law Citation: ABCAUS 2843 (2019) (03) HC Important Case Laws Cited/relied upon by the parties Shahzada Nand & Sons v. CIT, Patiala …
Lack of full declaration in Form 10 of accumulation u/s 11(2) by itself would not be fatal to the claim. Supreme Court dismisses SLP of the Revenue ABCAUS Case Law Citation: ABCAUS 2842 (2019) (03) SC Important Case Laws Cited/relied upon by the parties CIT v. Hostel and …
Issue of notice u/s 143(2) on the same day return was filed made the entire assessment illegal for being non application of mind by the AO – ITAT ABCAUS Case Law Citation: ABCAUS 2841 (2019) (03) ITAT Important Case Laws Cited/relied upon by the parties Ashtech Industries Pvt. …
Mere agreeing to increased net profit rate, by itself was no ground to levy penalty u/s 271(1)(c) when it was already higher compared to preceding assessment years – ITAT ABCAUS Case Law Citation: ABCAUS 2840 (2019) (03) ITAT Important Case Laws Cited/relied upon by the parties Harigopal Singh …
Pendency of criminal proceedings u/s 498A of IPC makes a person not fit and proper to become an Insolvency Professional. ABCAUS Case Law Citation: ABCAUS 2839 (2019) (03) IBBI In the instant case, the Insolvency and Bankruptcy Board of India (IBBI/Board) rejected the application for registration as an …
Transporters/Trucks owners can be proceeded against under UPGST Act despite not doing business in respect of sale/ purchase of goods – High Court ABCAUS Case Law Citation: ABCAUS 2837 (2019) (03) HC In the instant case, the petitioners were the Truck owners who challenged the individual notices issued …
