Tribunal/Court cannot award compensation exceeding the amount so claimed under Motor Vehicles Act, 1988. The Tribunal/Court ought to award ‘just’ compensation which is reasonable in the facts relying upon the evidence produced on record.
HC held that the filing of a reply to the show-cause notice in form GST-DRC-06 is not mandatory under Section 73(9), 74(9) and 76(3) of CGST Act and reply so filed through post shall also be treated as valid.
Priyo Gopal Bishoyi Grandson Vs ACIT (ITAT Kolkata) We find that Revenue has erred in comparing two accounting statements, which are un-comparable to each other because Revenue has taken book stock on the basis of Tally Software, whereas physical stock on the basis of ORIEL Software. It is also observed that ld. Assessing Officer failed […]
Whether assessee can claim deduction for provision of doubtful debts without giving adjustment in individual ledger account of sundry debtors?
Trans India Carco Carriers Vs The Assistant Commissioner (Circle) (Madras High Court) I have had an occasion to consider the identical issue that arises in these writ petitions, in a batch of writ petitions in W.P.Nos.10663 of 2022 etc. batch and I have passed the following order on 17.08.2022:- ‘All writ petitioners have challenged orders […]
Officers of department must not take advantage of ignorance of assessee about his rights and it is their duty to assist tax payer in every reasonable way particularly in claiming and securing reliefs,
Toshiba JSW Power Systems Private Limited Vs DCIT (ITAT Chennai) The AO had held that payment made by the assessee to non-resident towards cost of salary of seconded employees is fees for technical services as per section 9(1)(vii) of the Act and also as per Article 12(4) of India & Japan DTAA and held to […]
Time limit for suspension of registration in case of regular registration has been prescribed vide Rule 21 (h) as 6 months from the due date of GSTR 3B. Time limit for suspension of registration in case of composition levy has been prescribed vide Rule 21 (i) as 3 months from the due date of GSTR 4.
The time limit for reporting the Foreign Direct Investment (FDI) under Single Master Form (SMF) is provided under Regulation 4 of Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019
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