Prime Minister’s Office has merely stated that details regarding imposition of nation-wide lockdown sought by the Applicant attract the provisions of Section 7(9) of the RTI Act, 2005.
CESTAT find that there is no deliberate non-compliance and further the situation is wholly revenue neutral. Thus, there is no incentive for the appellant to evade payment of service tax under the RCM. Accordingly, CESTAT allow this appeal and set aside the penalty under Section 78.
Gharpure Engg. & Construction (Pvt) Ltd Vs Assistant Commissioner (ST) (Madras High Court) The challenge is to an order of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the period 2013-14. The substantial addition to turnover is on the ground of mismatch of particulars between the details contained […]
Baid Trade Fina Pvt. Ltd. Vs ITO (ITAT Kolkata) Facts in brief are that the assessee filed its return of income on 26.09.2010 claiming TDS of Rs. 79,028/- as per Form 26AS, however in the intimation/order dated 25.04.2011 u/s 143(1) of the Act, the assessee was not granted the credit of TDS without assigning any […]
Understand the importance of Merchant Export Scheme for exporters after changes in GST rate. Learn about compliances for manufacturers and exporters.
Appellant entitled to take CENVAT credit of duty paid on input. Question whether input arisen out of a process of manufacture is irrelevant.
If an assessee has cash available prior to demonetization and if he opted to deposit the same multiple times, there is no prohibition in law for such deposits.
After circulation of my article Determination of Tax and Demand with Relevant Forms under GST, I have received suggestions from colleagues and department friends to come with an an article on Demand and Recovery with Relevant Forms under GST
The challenge to the order passed under Section 73 under GST cannot be entertained in writ jurisdiction since the time limit prescribed for an aggrieved assessee to prefer statutory remedy has expired before filing of the writ petition. Application for rectification of mistake can be entertained where time limit for proceedings extended by the Supreme Court.
Phool Singh Vs ITO (ITAT Delhi) ITAT do not find any merit into the objection of the assessee that the land in question being agricultural land cannot be treated as capital asset. The sale-deed itself goes to demonstrate that what was being transferred was an industrial land. Therefore, there is no ambiguity on these facts. […]
