With the constant presence of upcoming multinationals in all production sectors such as agriculture and marketing there was a need for small time production companies to operate as a cooperative under an umbrella body such as the Ministry of Corporate affairs.
TechNVision Ventures Ltd. Vs. DCIT (ITAT Mumbai) Merely because the assessee had claimed the expenditure, where claim was not accepted or was not acceptable to the revenue, that by itself would not, attract the penalty under Section 271(1)(c).
The Revenue secretary , Mr Das has clarified that three draft legislations are being prepared by different committees comprising i) senior officers of the CBEC, ii) department of revenue and finance as well as iii)taxation department officials of state governments
File No 279/Misc/142/2007-ITJ Date : 27th August, 2015 To identify all the cases in their jurisdiction, where jurisdictional High Courts/ITATs have dismissed departmental appeals after applying the Instruction governing monetary limit retrospectively and without adjudicating the issue on merit.
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