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WTO develops tool to map rising mountains of trade statistics
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ITAT: Provision of Article 289 is not applicable as the Trust did not fall under Article 12 of the Constitution since it has a separate legal entity distinct from the state.

HC: Without any substantive material, assessee cannot be construed as owner of the WTGs. Payment made by it to Wescare can be treated only as a consumption charge for electricity supplied to them, for…

ITAT: Consultancy charges paid for introduction of client located and engaged in the business in India was in the nature of FTS, making assessee liable to withholding tax.

ITAT: All the primary facts in connection with the deduction claimed by the Assessee were called for in the original assessment on perusal of which, the deduction was granted.

HC: It is a case where the assessment was sought to be reopened on account of change of opinion, which is not permissible in terms of proviso to Section 147.

HC: Revenue’s appeal before ITAT needs to be restored and considered on its own merits in light of observations made in this order and after considering the documents/orders sought to be placed on record…

ITAT: It could not be said that the business was not set-up since the assessee had procured the land and partially constructed building during the year which was a vital step to commence the business …

ITAT: Whether corporate death of an entity on amalgamation invalidates a tax assessment order ordinarily cannot be determined on a bare application of Section 481 and will depend on facts of each case…

HC: The issue raised in the petition is that on assessee’s appeal before the ITAT against the CIT(A)’s order, the CIT(A)’s order was set aside, and thus the very foundation of the prosecution against …

ITAT: Issue of reopening was not decided by the CIT(A) and never raised by the assessee before the ITAT, and thus the same cannot be decided by the ITAT presently under any provisions.

AAR: Letting out of property by Applicant to Backward Classes Welfare Department, Govt. of Karnataka, who in turn is providing hostel facilities is nothing but renting of an immovable property for welfare…

Sessions Court: Petitioner cannot be granted blanket protection for the reason that Petitioner, though being a sleeping partner has prima facie committed offence.

HC: As far as indirect taxes are concerned, an assessee can enter into a contract to shift its liability on the other party.

HC: Merely by recording that some investigation is going-on a drastic far-reaching action under Rule 86A of the CGST Rules cannot be sustained and same is against the provisions.

HC: GST registration cannot be cancelled basis a cryptic show-cause notice.

HC: The petition requires consideration and hence, the same is allowed.

AAAR: Appellant and HO are different persons under GST law and since all the pre-requisite of supply u/s 7(1)(a) are satisfied, activities by Appellant will clearly constitute supply to HO.

NAA: Prescription of time limit under Rule 133(1) and 129(6) are not mandatory and Respondent’s plea regarding non-observance of time limits are untenable.

HC: The provisions of section 140 and 117 are directory and not mandatory.

AAR: Software supplied by the Applicant qualifies as Computer Software resulting in supply of goods and therefore, classifiable under Heading 8523 80 20.

Clause 202 - Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
Clause 201 - Time and manner of payment
Clause 200 - Particulars to be furnished
Clause 199 - Declaration of tax payable
Clause 198 - Definitions
Clause 197 - Short title and commencement
Clause 193 - Scheme not to apply to certain persons
Clause 192 - Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
Clause 191 - Exemption from wealth-tax in respect of assets specified in declaration
Clause 190 - Declaration by misrepresentation of facts to be void
Clause 189 - Declaration not admissible in evidence against declarant
Clause 188 - Tax in respect of voluntarily disclosed income not refundable
Clause 187 - Undisclosed income declared not to be treated as benami transaction in certain cases
Clause 186 - Undisclosed income declared not to affect finality of completed assessments
Clause 185 - Undisclosed income declared not to be included in total income
Clause 184 - Time for payment of tax
Clause 182 - Penalty
Clause 181 - Charge of tax and surcharge
Clause 180 - Declaration of undisclosed income
Clause 179 - Definitions
Clause 178 - Short title and commencement
Clause 163 - Collection and recovery of equalisation levy
Clause 162 - Charge of equalisation levy
Clause 161 - Definitions
Clause 160 - Extent, commencement and application
Clause 159 - Infrastructure Cess
Clause 158 - Krishi Kalyan Cess
Clause 157 - Amendment of notification issued under section 93A of Finance Act, 1994
Clause 156 - Insertion of new sections 101, 102 and 103- Special provision for exemption in certain cases relating to construction of canal, dam, etc- Special provision for exemption in certain cases relating to construction of Government buildings- Speci
Clause 155 - Amendment of section 93A
Clause 154 - Amendment of section 91
Clause 153 - Amendment of section 90
Clause 152 - Amendment of section 89
Clause 151 - Amendment of section 78A
Clause 150 - Amendment of section 75
Clause 149 - Amendment of section 73
Clause 148 - Amendment of section 67A
Clause 147 - Amendment of section 66E
Clause 146 - Amendment of section 66D
Clause 145 - Amendment of section 65B
Clause 144 - Amendment of Second Schedule
Clause 143 - Amendment of First Schedule
Clause 142 - Amendment of Third Schedule
Clause 141 - Amendment of section 37B
Clause 140 - Amendment of section 11A
Clause 139 - Amendment of section 5A
Clause 138 - Amendment of First Schedule
Clause 137 - Omission of section 8C
Clause 136 - Amendment of notifications issued under section 25 of Act 52 of 1962
Clause 135 - Amendment of section 156
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