Understanding your rights and duties in summons under GST. Get insights into the guidelines issued by the GST Investigation Wing.
Held that pension is deferred salary, akin to property under Article 300A of the Constitution of India. The right to pension is a constitutional right.
Held that right to cross-examine the witnesses examined on behalf of the complainant cannot be denied to an accused for his failure to deposit interim compensation.
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Article explains Clause 44 of Tax Income Tax Audit Report as applicable to Assessment Year in view of Recent ICAI Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, 1961 AY 2022-23. Clause 44 deals with Break-up of total expenditure of entities registered or not registered under GST.
Since the job worker had carried out all the activities which, as per the department, amounted to manufacturing therefore, the job worker was alone to pay the excise duty.
Since the whole case of Revenue was based on the balance sheets of assessee who had declared all the transactions in their records and had even paid capital gains tax on the profit/compensation received, therefore, it could not be said that assessee had resorted to wilful mis-statement or suppression of facts or had contravened of any of the provisions of service tax law with intent to evade payment of service tax.
Held that appeals against every decision of the ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who passed the assessment order is situated. The principle remains the same even if the case of an assessee are transferred in exercise of power u/s 127.
Held that insurance company is not required to deduct TDS on interest on compensation till 01.06.2015. However, after 01.06.2015, TDS is deductible if interest exceeds Rs. 50,000 per claimant per financial year.
Held that certain information sought by petitioner was favoured to be furnished in time bound way, respondent couldn’t close the appeal of petitioner leaving culpable delay to go with impunity. Penalty u/s 20 of RTI imposed for delay for furnishing information.
