Asha Ram Suryavanshi Vs Chhattisgarh Gramin Bank (Chhattisgarh High Court) There is a clear distinction between the term ‘Resignation’ and ‘Voluntary Retirement’. The reasons in the application for voluntary retirement cannot be construed by the management of it being an application for resignation from service. The management/employer cannot give its own interpretation to an application […]
In View of the current Covid 19 situation Govt. of India has further extended the GST due dates. On 24.06.2020 Govt. of India came up with Notification ranging from Notification No 49/2020 to 54/2020 and extended due dates for various assesses based on their Turnover and Principal place of business. As dates provided are bifurcated […]
GST Interest and Late Fee Auto Calculator for Extended Due Dates due to Covid 19 in Excel Format Due to Covid 19 pandemic in India, The Indian Government has extended the Due Dates of filing GSTR returns of various assesses for the months of February 20 to April 20. These dates are declared through Notifications 30/2020 to […]
Marriot International Inc. Vs DDIT-International Taxation (ITAT Mumbai) In the instant case, the assessee has undertaken the job of marketing the “Marriott / Rennaisance” brands. There is no doubt that the assessee company belongs to Marriott group. Further the claim of the assessee that it was undertaking the marketing work on cost to cost basis […]
The issue under consideration is whether the AO need to conduct an Inquiry into Factual Situation as to activities of assessee society to determine eligibility of deduction u/s 80P?
C.U.Inspections (I) Pvt. Ltd Vs DCIT (ITAT Mumbai) Mere fact that the payment in question is not reimbursement of expenses to the holding company would not per se expose the expenditure to disallowance u/s 40(a)(ia) of the Act. It has been noticed supra that the disallowance u/s 40(a)(ia) is activated when there is failure on […]
As per Explanation 2 attached to section 9(1)(vii) of the Act in the case of remittance or reimbursement of expenses where no element of taxable income in India is found, then the question of tax deduction at source does not arise.
Anticipatory Bail Granted against GST Evasion by considering Clean Criminal History of Applicant along with furnishing a personal bond of Rs. 50,000/- with two sureties.
No disallowance of interest can be made u/s 14A if the assessee’s own capital is more than the investments fetching exempt income. Similar view has been taken by the Hon’ble Gujarat High Court in the case of CIT vs. Suzlon Energy Ltd. (2013) 354 ITR 630 (Guj).
whether the AO can expand the assessment from ‘Limited Scrutiny’ to ‘Complete Scrutiny’ without following the procedure as laid by the CBDT Circular?
