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Bombay High Court Allows Refund in GST Case Based on Department's Affidavit Acknowledging Eligibility — Interest Not Payable Under Amended Section 50(3) of CGST Act, 2017. Petitioner's credit balance never fell below wrongly availed amount, so no interest was due.

The petitioner, Soorajmull Bajinath Private Limited, filed a writ petition challenging an order dated 18 August 2021 passed by the Joint Commissioner ...

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Bombay High Court Allows Writ Petition Challenging TDS Deduction on Interest Component of Motor Accident Compensation. Interest on compensation under Motor Vehicles Act is not 'income' and TDS cannot be deducted under Income Tax Act.

The petitioner, Balkrishna Mhaske, through his wife Latabai, filed a writ petition challenging the deduction of Tax at Source (TDS) on the interest co...

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High Court Allows Writ Petition for Refund of IGST on Ocean Freight -- Sets Aside Appellate Order Directing Limitation Verification -- Reliance on Precedents for Mistake of Law Refunds

The petitioners imported fertilizers on CIF basis, paying IGST on ocean freight under reverse charge mechanism as per RCM Notification No.10/2017. Aft...

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Bombay High Court Allows Writ Petitions for Pensionary Benefits to Shikshan Sevaks under Maharashtra Zilla Parishad Primary Schools (Conduct of Service) Rules, 2014. Held that service as Shikshan Sevak counts towards qualifying service for pension.

The judgment concerns three writ petitions filed by Shikshan Sevaks (teachers) employed in Zilla Parishad schools in Maharashtra. The petitioners, Vij...

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Bombay High Court Quashes Customs Order-in-Original for Defying Advance Ruling on Betel Nut Classification. Authority for Advance Rulings' classification of betel nut products under CTH 2106 90 30 is binding on Customs authorities under Section 28J of the Customs Act, 1962.

The petitioner, Isha Exim, a business engaged in importing edible products including processed betel nut (supari), challenged an Order-in-Original dat...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case for Lack of Fresh Material. Section 148 Notice Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, Konark Life Spaces, a registered partnership firm, challenged a notice under Section 148 of the Income Tax Act, 1961 dated 30 March 20...