ITAT Kolkata held that as reasons to believe, as recorded by AO, for reopening of the assessment under section 148 of the Income Tax Act is not supplier to the assessee, it will be construed that no valid notice is served and hence the proceedings are liable to be set aside.
CESTAT Delhi held that allocation of area development charges by the State Government to the appellant to meet up its administrative expenses without performance of any service in exchange of the amount cannot be treated as consideration towards a service.
CESTAT Ahmedabad held that amount charged as freight and handling charges which are separately shown in the invoices cannot be included in the assessable value under section 4 of the Central Excise Act, 1944.
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CESTAT Ahmedabad held that the Construction of Residential Complex under Jawaharlal Nehru National Urban Renewal Mission (JNNURM) Scheme and construction of residential housing for Gujarat State Police Housing Corporation Ltd. is not liable to service tax.
CESTAT Kolkata held that central excise duty demand not sustainable as there was no under-valuation in the costing of the product i.e. footwear components.
ITAT Amritsar held that date of presentation of cheque should be taken as date of payment. Accordingly, payment of employee contribution is deemed to have been made on the date of presentation of cheque.
It is self-evident that migrant workers have rights, and that human rights apply to migrants as well. It is also a reality that there is a significant gap between the legal rights that migrants worker shave and their industrial application. In such a situation, the right to access to justice is crucial.
ITAT Kolkata held that penalty u/s 271(1)(c) of the Income Tax Act not leviable as computation of income resulting into higher income is only a difference of opinion.
Uttarakhand High Court held that issuance of notice by Commissioner (Appeals) mandatory in terms of section 251(2) of the Income Tax Act before enhancing the assessment.
