Charanjeet Singh Chanderpal Vs Vasant D. Salunkhe & Ors. (Supreme Court of India) SC held that Mere issuance of the Circular and/or sending the intimation is not enough. The Bar Council of India is required to see that the directions issued by this Court are truly and fully complied with by the Bar Council of […]
GSR Ventures Private Limited Vs DCIT (ITAT Hyderabad) Once any TDS is effected in accordance with the provisions of the Act and paid to the Central Government, such an amount shall be treated as a payment of tax on behalf of the person from whose income the deduction was made, and, therefore, a credit of […]
NBCC (India) Ltd. Vs State of West Bengal (Calcutta High Court) MSMED Act is a special legislation and has an overriding effect, the parties governed by it are bound to follow the mechanism provided under Section 18 of the Act. It was further reiterated in Mackintosh Burn Limited v. Micro and Small Enterprises Facilitation Council […]
The signature of the appellant on season ticket, was not disputed by the Railways. Moreover, season ticket and the journey extension tickets, were recovered, from the appellant while removing him at Hospital. In the circumstances, non-production of Identity Card alongwith season ticket, itself would not render proper season ticket, invalid.
A-One Realtors Pvt. Ltd Vs Energy Efficiency Services Ltd (Delhi High Court) It is settled law that a litigant is not entitled to refund of court fees in case of rejection of plaint under Order VII Rule 11 of the CPC where the plaint does not disclose a cause of action. On the same analogy, […]
No limitation is applicable to claim of Service Tax refund claim filed after GST introduction due to overriding effect of Section 142(8)(b) of CGST Act and claim can be denied only on grounds of unjust enrichment.
Jagran Prakashan Limited Vs Assessing Officer (Allahabad High Court) Undisputedly, in view of the decision of the Supreme Court as regularly followed by this Court by way of procedural principle, the Court does not directly entertain the challenge to re-assessment proceeding before disposal of the objection filed by the assessee to the initiation of such […]
Bistro Hospitality Pvt. Ltd. Vs ACIT (ITAT Delhi) Disallowance of Rs.4,00,000/- was made by the AO on adhoc basis on the ground that the amounts claimed under the expenses are neither fully vouched nor fully verifiable, so it cannot be said that the same are wholly and exclusively incurred for the purpose of business. The […]
Section 111 and Section 112 are attracted only when the goods are held to be liable for ‘confiscation’ when they are ‘improperly imported goods’.
Addition for difference in Share of profit from Partnership due to Mistake in lowering the profit in revised Return same not sustainable
