Case Law Details
Case Name : M/s. Golden Tobacco Limited (Formerly GTC Industries Limited) Vs The JCIT (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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Brief of the Case
ITAT Mumbai held In the case of M/s. Golden Tobacco Limited (Formerly GTC Industries Limited) vs. The JCIT that the law does not give powers to the AO to reopen an assessment carried out u/s 143(3) after the expiry of four years unless the AO is able to demonstrate that there was failure on the part of the assessee in disclosure of material facts. Even in those cases, where there was a retrospective amendment in the law, no reopening can be done after the expiry of four years unless there was failure on the part of the assessee in disclosure of material facts. In the given ca...
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Dear Sir,
Pl advice
Swachh Bharat Cess in case of service tax liability is under Reverse Charge Mechanism
Sr. No. Invoice of vendor dated Payment made to vendor Applicable Rate of Service Tax
1 After 15th August After 15th November ?