ITAT Chennai held that there is no material on record that assessee has sought for advice of CA. Affidavit filed by the C.A. stating that assessee was advised not to file an appeal is nothing but an afterthought Accordingly condonation of delay not granted.
CESTAT Mumbai held that imposing late fee charges on filing of new Bill of Entry, as old Bill of Entry got purged and erased in ICEGATE, is unsustainable in law.
ITAT Delhi held that forfeited for loss of commission or short sales cannot be disallowed as TDS deduction against the same is paid by the appellant in the respective financial year.
Delhi High Court of the petitioner is that the impugned proceedings for reassessment have been triggered against an entity, which is no longer in existence.
Orissa High Court held that suo moto revisional power passed by the Addl CST lacked jurisdiction and beyond the powers to revise the order of STO and hence liable to be quashed.
Brightcareer Consultancy Services Pvt. Ltd. Vs Union of India (Bombay High Court) HC quashed proceedings under Benami Transactions (Prohibition) Amendment Act, 2016 for transactions prior to 25-10-2016 1. The petitioner in the present case, apart from challenging the constitutional validity of the provisions of the Benami Transactions (Prohibition) Amendment Act, 2016, has also challenged the […]
I hold that the comparison by the assessing officer between qualitatively different agreements with completely different terms and conditions was not appropriate.
Charanjit Singh Vs Commissioner of Customs (Port) (CESTAT Kolkata) The allegations are made that Appellant had actively participated in the operations regarding fraudulent import of the said cars and undertook the clearance of the cars from Kolkata port, where the said car was cleared as per the declaration. There was no mis-declaration at all as […]
HC held that mere selling of batteries by piece instead by weight does not make seller liable to be penalised under CGST Act, 2017
The assignment of debt in favor of another entity partly in exchange of land was integral part of the business activities of the assessee and any gain / loss arising on such an asset should be viewed as business profits only.
