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Archive: 01 January 2023

Posts in 01 January 2023

Addition for difference in form 26AS due to service tax is not sustainable

January 1, 2023 675 Views 0 comment Print

Smt. Taraben Jayantilal Patel Vs DCIT-CPC (ITAT Ahmedabad) The appellant has computed ‘income from house property’ excluding of service tax whereas in Form 26AS it is inclusive of service tax. The order dated 06.08.2019 upon rectification under Section 154 of the Act, the income under the head ‘income from house property’ was computed at Rs.37,12,839/- […]

Section 35(2AB): Cut of date mentioned in DSIT certificate is of no relevance

January 1, 2023 258 Views 0 comment Print

It is held that the cut of date mentioned in the certificate issued by the DSIR would be of no relevance. It is also held that what is to be seen is that the assessee was indulged on R & D activity and had incurred expenditure thereupon and once a certificate by DSIR is issued that would be sufficient to hold that the assessee fulfill the conditions laid down in the aforesaid provisions.

GST liability for delay in export – HC directs petitioner to approach jurisdictional GST authority for refund/Reversal

January 1, 2023 888 Views 0 comment Print

ESL Steel Limited Vs Bharat Heavy Electricals Limited (Jharkhand High Court) The original dispute for which the petitioner came before us was the incidence of tax liability that had fallen upon the petitioner on account of delay in making export within the specified time in terms of the notification dated 23rd October, 2017. Petitioner had […]

Mere impression that Auditor will file appeal is not a Sufficient Cause to condone delay in appeal filing

January 1, 2023 171 Views 0 comment Print

Devaraj Construction Vs ITO (ITAT Chennai) In this case the reason for the delay in filing the appeal was that Shri S. Muthiah, F.C.A. died on 02.03.2015 and because of that there is no coordination between the assessee and the C.A. firm. The appellate order passed by the ld. CIT(A) dated 28.12.2017. The assessee knows […]

Rs. 258 cr GST Scam accused granted bail by Chhattisgarh High Court

January 1, 2023 813 Views 0 comment Print

Paritosh Kumar Singh Alias Diwakar Choudhary Vs Senior Intelligence Officer (Chhattisgarh High Court) 1. This is second application on behalf of applicants under Section 439 of Code of Criminal Procedure, 1973 for grant of regular bail as applicants are in custody since 25.1.2021 in connection with Crime/DDGI Case No.124/2020-21 registered in the office of the […]

Section 271D penalty cannot be imposed on amount disallowed under section 40A(3)

January 1, 2023 1710 Views 0 comment Print

Once, it is established that these payments are for construction contract and particularly the AO has made disallowance by invoking the provisions of section 40A(3) of the Act, no disallowance can be made by invoking the provisions of section 269SS of the Act for levy of penalty u/s.271D of the Act.

HC decision continue to apply despite appeal against the same unless reversed or stayed by SC

January 1, 2023 1011 Views 0 comment Print

CIT, International Taxation Vs Westin Hotel Management LLP (Delhi High Court) 1. Present Income Tax Appeals have been filed challenging the common order dated 29th April, 2022 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2013/Del./2019 for Assessment Year (‘AY’) 2015-16 and ITA No. 2012/Del./2019 for AY 2015-16. 2. Learned Counsel for […]

Delhi HC Warns Dept for Non-Disbursal of GST Transitional Credit despite its Order

January 1, 2023 681 Views 0 comment Print

Mauria Udyog Ltd. Vs Union of India (Delhi High Court) It appears that in the present case, there was a technical problem that was required to be resolved. The respondents have now resolved the same by opening the portal for filing the revised forms including TRAN-1. Although this Court is of the view that if […]

SC cannot exempt Spinal Muscular Atrophy Medicine from GST

January 1, 2023 1011 Views 0 comment Print

Cure Sma Foundation of India Vs Union of India (Supreme Court) By way of this petition filed under Article 32 of the Constitution of India in the nature of Public Interest Litigation (PIL), the following prayers/reliefs are sought : (a) Pass a writ of and/or writs in the nature of mandamus directing the respondent to […]

Assessment Order passed without considering objection against section 148A(b) Notice is invalid

January 1, 2023 1251 Views 0 comment Print

Assessment Order has been passed without considering the objection filed by the petitioner against the notice under Section 148A(b) of the Act and also on the ground that the said order is in violation of principle of natural justice by not affording any opportunity of hearing to the petitioner in spite of specific request.

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