August 2017

GST Caselaws, Section 16

Rajasthan H.C : ‘Goods transport agency service’, ‘outdoor catering service’, ‘insurance service’, ‘rent-a-cab service’, ‘club or association service’, ‘clearing and forwarding agent service’ and ‘cargo handling service’ received by assessee would come within purview of ‘input service’

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High Court Of Rajasthan Commissioner, Central Excise, Udaipur vs. Manglam Cement Ltd. Section 16 K.S. Jhaveri And Inderjeet Singh, JJ.

Section 68

Bombay H.C : Where assessee failed to produce relevant documents and confirmation in respect of loan taken from various parties, mere fact that he did not maintain proper books of account could not be accepted as a valid plea and, thus, amount in question was to be added to assessee’s taxable income under section 68

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High Court Of Bombay Arunkumar J. Muchhala vs. CIT–8 Section 68 Assessment year 1996-97 S.C. Dharmadhikari And Smt. Vibha Kankanwadi,

Section 147

Allahabad H.C : The action initiated against the assessee u/s 147 of the Act was not legally valid ignoring the fact that the Assessing Officer, on the basis of information received from the Investigation Wing, had prima facie reason to believe that the assessee had omitted to disclose fully and truly all material facts and that as a consequence of such non disclosure, income had escaped assessment within the meaning of Section 147

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High Court Of Allahabad Pr.CIT vs. Light Carts P. Ltd. Section 147 Asst. Year 2005-06 Pankaj Mithal & Umesh Chandra

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