Swaraj Excellent Manpower Facilities Pvt. Ltd. Vs DCIT (ITAT Pune) Hon’ble Supreme Court has held that the Employee’s Contribution towards Provident Fund has to be deposited before the due date mentioned in the respective statute. In this case it is an admitted position by the assessee in the Audit Report that the amount was not […]
Indus Tropics Ltd Vs C.C.E. & S.T. Rajkot (CESTAT Ahmedabad) The issue in brief is that though entire defaulted amount of central excise duty along with interest stands deposited with a delay of few weeks, the Department is of the view that as per the provisions of Rule 8(3A) of Central Excise Rules, 2002, the […]
Aroshi Jain Vs ACIT (ITAT Delhi) Circular No.03/2017 dated 21.02.2017 provides that no further clarification or verification is required to be made in a case of an individual when the deposited amount during demonetization period is upto Rs. 2,50,000/-. In the present case, the assessee who is a housewife having no other source of income […]
LCL Logistix India Private Limited Vs Union Of India And ANR. (Calcutta High Court) This intra-Court appeal filed by the appellant/writ petitioner is directed against the order dated 19th January, 2017 in WP No.3 of 2017. In the said writ petition, the appellant had challenged the order passed by the Commissioner, Service Tax (ii), Commissionerate, […]
ITAT Delhi held that eligible deduction under section 11 of the Income Tax Act cannot be denied merely on the basis of technicalities.
Sharad Kumar Garg Vs ACIT (ITAT Delhi) It is seen from the record that the lower authorities have been disputing the factum of Will. It is also undisputed fact that in the Will there is no specific mention relating to weight and description of such jewellery which was being bequeathed by the testator. However, it […]
ITAT Delhi held that deriving Arm’s Length Price without resorting to any method prescribed as per the Income Tax Rules is unjustifiable. Accordingly, TPO/ AO directed to determine Arm’s Length Price.
The raw material supplier cannot be implicated for clandestine removal of the goods by the buyer of the raw material.
Shreedhra Agro LLP Vs Commissioner of Customs (Delhi High Court) 1. The appellant has filed the present appeal impugning an order dated 22.06.2022 passed by the Customs Authority for Advance Rulings, New Delhi (hereafter ‘CAAR’) whereby the products proposed to be imported by the appellant being ‘Scented & Flavoured and Sweetened Supari’ are classified under […]
Shabu George Vs State Tax Officer (Kerala High Court) CGST Act authorizes the seizure of things, including cash in appropriate cases, we do not think that the present is a case that called for a seizure of the cash found in the premises of the appellants at the time of the search. The power of […]
