ITAT Mumbai held that a start-up company incurring cost for branding of the company and other relevant expenditure which creates popularity which helps promotion of contents at the time of its product launch is allowable expenditure.
ITAT Bangalore held that credit of TCS should be given to the assessee which is finally and lawfully assessed to tax in respect of the corresponding income on which TCS has been collected irrespective of person in whose name TCS certificate is issued.
Madras High Court held that rejection of application u/s 125 of the Customs Act, 1962 for release of confiscated goods on payment of redemption fine justified as the rejection was based on sound reasons.
ITAT Pune held that non-compliance with communication under Section 143(1)(A) of Income Tax Act 1961 due to IT-Website technical glitches was unintentional and beyond the control of appellant. Accordingly, exemption in the evince of Form No 10B duly available.
Madras High Court held that it is well settled now that carry forward of unadjusted VAT TDS (TNVAT Act) to GST is duly allowed in terms of Section 140 of the TNGST Act, 2017.
National Stock Exchange of India Circular Department: Investor Services Cell Circular Ref No: NSE/CML/2023/17 Date: February 17, 2023 The Company Secretary All Listed Companies Subject: Resolution of Company complaints through NEAPS Dear Sir/ Madam, The Exchange has been providing a mechanism to resolve complaints pertaining to Listing Obligations and Disclosure Requirement (LODR) received from Investors against […]
ITAT Chandigarh held that AO not empowered to disturb the assessment order/ reassessment order which has attained finality, unless contrary material gathered in the course of proceedings u/s 153A of the Income Tax Act.
ITAT Delhi held that provisions of section 292C of the Income Tax Act is only a deeming provision and the deeming provision cannot be applied mechanically, ignoring the facts of the case and surrounding circumstances.
Bombardier Transportation India Pvt Ltd Vs C.C.E. & S.T Vadodara II (CESTAT Ahmedabad) We find that there is no dispute that the appellant had initially filed the refund application on 13.06.2011. It is this refund claim which was rejected by the sanctioning authority and the matter had travelled up to this Tribunal. This tribunal vide […]
Kusum Mehta Vs PCIT (ITAT Cuttack) Admittedly, the facts remain that on the death of an individual, Government draws information in respect of death from the cremation spot or on the basis of doctor’s death certificate. The State Government then issues the death certificate within 7 to 14 days. It is after this that the […]
