Advancing reasons for non-payment of service tax even though collected, it has been submitted by the appellant that during the relevant period, they were under severe financial crisis. In my view, this cannot be a reasonable cause for non-payment of service tax even though collected from the customers but not deposited with the Government.
Rule 3(7)(a) of Cenvat Credit Rules (CCR) applies only the duty has been paid at the concessional rate prescribed in Serial No. 2 of Notification No. 23/2003-CE dated 31/03/2003.
Laxmi Narain Vs ITO (ITAT Delhi) In the present case there is no dispute regarding the fact the assessee deposited Rs. 10,49,000/- in cash on 18.11.2016 during demonetization period and the AO picked up said amount for making addition in the hands of assessee u/s. 69A of the Act. From the copies of the order […]
ITO Vs Marda Associates (ITAT Kolkata) CIT (A) held that A.0. misunderstood that the benefit/ incentive/additional margin passed on by the appellant through credit notes was in the nature of commission. He further, misunderstood that discount/ additional margin could be given only on the invoice and not post invoice. It is submitted that the commission […]
SC set aside the order passed by the High Court imposing a condition of deposit while granting bail to the appellant therein.
Impugned order was passed by CIT(A) in absence of assessee. Assessee did not get an opportunity to represent his case before CIT(A)
Riya Sunil Jain Vs ITO (ITAT Mumbai) A.O has come to the conclusion that cash deposited in the bank account of the assessee has no connection with tuition income received by her. Therefore, the AO treated the cash deposited during the demonetization period appearing in the bank account as unexplained money u/s 69A of the […]
SCN is deficient if it does not sufficiently disclose reasons why petitioner’s GST Registration was suspended or was proposed to be cancelled
Detaining ATM machines of Licensee by Municipal Corporation was totally high handed & We do not approve of such action- HC
HC court is mystified as to how an direction to de-seal and restore water connection could be incorporated without officer having read the same in first place.
