Module wise new functionalities deployed on the GST Portal for taxpayers
08/04/2022 Various new functionalities are implemented on the GST Portal, from time to time, for GST stakeholders. These functionalities pertain to different modules such as Registration, Returns, Advance Ruling, Payment, Refund and other miscellaneous topics. Various webinars are also conducted as well informational videos prepared on these functionalities and posted…
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Yahoo!, Inc. vs. Akash Arora & Anr [1999 (19) PTC 201 (Del)
This is one of the first Landmark Judgements on IPR Law in India that is related to the protection of Intellectual Property Rights on the Internet. The Delhi High Court (HC), in this case, that is known till date as one of the Landmark Judgments on IPR Law related to cyber squatting held that the domain name…
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Bajaj Auto Ltd vs. TVS Motor Company Limited [JT 2009 (12) SC 103]
In this case of the IPR Law is related to a Dispute over Patent for the Usage of a Twin-Spark Plug Engine Technology. The Supreme Court (SC) of India, in this one of the Landmark Judgments on IPR Law in India, has directed all the Indian courts for the speedy…
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Amendment by the Finance Act, 2021 disallowing employee’s contribution to ESI/PF is applicable prospectively
Case Details: Salzgitter Hydraulics (P.) Ltd. v. ITO The assessee filed the appeal against the order of the Commissioner of Income-tax (Appeals) [CIT(A)]. Assessee-company had contended that the CIT(A) erred in sustaining the addition on account of employees’ contribution to PF & ESI without considering that they were paid before the…
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‘iPad’ may have some computing functions, but it isn’t a computer for higher depreciation: ITAT
Case Details: Kohinoor Indian (P.) Ltd. v. ACIT The Amritsar Tribunal has ruled that the predominant purpose of the iPad is communication, and it is not a computing device. Its main features are email, WhatsApp, Facetime calls, music, films, etc. Though the iPad may discharge some of the functions of computers,…
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BCCI isn’t engaged in commercial activities as funds generated from IPL are used for promoting cricket: ITAT
Case Details: Board of Control for Cricket in India v. PCIT The Mumbai Tribunal has allowed relief to BCCI and directed CIT to grant registration under Section 12A citing that BCCI is still promoting the game of cricket. The Court has ruled that the prime character of popularising cricket is not…
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Supreme Court rules that ITAT has no power to recall its order even if submissions were filed on merits
Case Details: CIT v. Reliance Telecom Ltd. The Supreme Court held that the order passed by the ITAT recalling its earlier order is beyond the scope and ambit of the powers under Section 254(2). In exercise of powers under Section 254(2), the ITAT may amend any order passed by it to…
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Pre deposit
Pre deposit for filing appeal under GST to be paid through cash ledger and not from credit ledger: Orissa HC Case Details: Jyoti Construction v. Deputy Commissioner of CT & GST The petitioner was a partnership firm engaged in the business of execution of works contract including civil, electrical and mechanical.…
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Refund of unutilized Input Tax Credit
SEZ unit is eligible to claim refund of unutilized Input Tax Credit: Madras HC Case Details: Platinum Holdings (P.) Ltd. v. Additional Commissioner of GST & Central Excise, Chennai The petitioner was a Special Economic Zone (SEZ) and made purchases from several suppliers/vendors for the development of the SEZ. The petitioner…
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