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Archive: 25 October 2014

Posts in 25 October 2014

Live Course on Appeal, Pleading & Drafting under GST by CA Sachin Jain

May 15, 2024 7173 Views 0 comment Print

oin us for an immersive live course led by renowned expert CA Sachin Jain, as we delve into the intricacies of appeal, pleading, and drafting under GST.

Penalty u/s 271(1)(c) should not be levied on the amount which was voluntarily surrendered by the assessee during survey

October 25, 2014 2997 Views 0 comment Print

It is evident from the record that surrender was made during the course of survey by the assessee and furnished the return of income declaring additional income and paid the tax thereon. Nothing has been brought out on record by the Assessing Officer that the surrender was made when the assessee was cornered by the Assessing Officer.

Expenses incurred between the dates of commencement of business to setting up of business are allowable

October 25, 2014 16021 Views 0 comment Print

Some of the relevant facts are, the assessee company was incorporated on September 19, 2007 under the Companies Act, 1956, to carry on trading activities which primarily included wholesale trading of all kinds of consumer goods durables, articles and products.

M/s Surya Constructions Vs. Commercial Tax Officer (WC & LT) – Kerala High Court

October 25, 2014 5457 Views 0 comment Print

When the petitioner had sub contracted the entire work and also obtained the Form 20H certificate from the sub contractor who undertook to discharge the tax liability in respect of the entire work that was sub contracted, the amounts retained by the petitioner, from out of payments made by the awarder of the contract, represented only the profit element that accrued to the petitioner in his capacity as the main contractor.

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