Rejection of refund claim against pre-deposit, in compliance to Section 35F (Pre 2014 amendment)- Payment made towards discharge of duty confirmed alongwith interest and penalty was in the form of pre-deposit so as to acquire right of appeal and doctrine of unjust enrichment will not be applicable in respect of such deposit,
Mandatory requirement of pre-show cause notice consultation, as embedded in Rule 142 (1A) of the Central Goods and Service Tax Rules, 2017 – Voluntary statement cannot substitute pre-show cause notice consultation
Halliburton Offshore Services Inc. Vs Union of India (Bombay High Court) The word ‘case”’ used in Section 127-B of the Customs Act, 1962 is defined u/s 127-A(b) to mean any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, pending before an adjudicating authority on the date […]
Jain Peripherals Pvt. Ltd. Vs DCIT (ITAT Delhi) Section 41 postulates disallowance of cessation of liability for expenditure incurred in trading account earlier. In the present case, disallowance has been made by the AO and confirmed by the ld. CIT(A) on the plank that the purchases are not genuine. In our considered opinion, the issue […]
It is submitted on behalf of the assessee that the ld. CIT(A) has failed to appreciate that the notice dated 25.02.2013 issued u/s 274 r.w.s.271(1)(c) of the Act is not legally sustainable as it is not disclosed as to if the notice is issued for furnishing inaccurate particulars or concealment of particular income.
Honble Delhi High Court considering the decision of the Honble Bombay High Court in the case of CIT Vs. M/s. Jet Airways (I) Limited (2011) 331 ITR 236 (Bom.) held that if the Assessing Officer does not make any addition on the primary ground on the basis of which proceedings under Section 147 were initiated he cannot make other additions.
CESTAT set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, SHEC and KKC
Explore the open issue of TDS Section 194H – whether on payment of commission or on discount given. Get insights on this unresolved matter after 15 years.
A critical analysis of the recommendations made during the 47th GST Council Meeting. Gain insights into the changes in rates, laws, and procedures in GST.
Excel format to calculate TDS on Salary which needs to be deducted by the employer from the employee Salary.
