If very initiation of penalty proceedings on a defective notice is invalid and it do not warrant imposition of penalty u/s.271(1)(c) of the Act on the assessee.
Charanjeet Singh Chanderpal Vs Vasant D. Salunkhe & Ors. (Supreme Court of India) SC held that Mere issuance of the Circular and/or sending the intimation is not enough. The Bar Council of India is required to see that the directions issued by this Court are truly and fully complied with by the Bar Council of […]
The signature of the appellant on season ticket, was not disputed by the Railways. Moreover, season ticket and the journey extension tickets, were recovered, from the appellant while removing him at Hospital. In the circumstances, non-production of Identity Card alongwith season ticket, itself would not render proper season ticket, invalid.
Bistro Hospitality Pvt. Ltd. Vs ACIT (ITAT Delhi) Disallowance of Rs.4,00,000/- was made by the AO on adhoc basis on the ground that the amounts claimed under the expenses are neither fully vouched nor fully verifiable, so it cannot be said that the same are wholly and exclusively incurred for the purpose of business. The […]
Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs North Block, New Delhi-110 001 Tel. : +91-11-23092849, Fax : +91-11-23092890 E-mail : vivekjohri.irs gpv.in 20th June,2022 Chairman DO No. 29/CH(IC)/2022 Amongst the many splendours of the natural world, the most joyous is perhaps watching birds. Darwin referred to […]
All CS Students of Foundation Programme (admitted prior to 3rd February, 2020) may note that the December 2022 will be the last session of Foundation Programme examination.
Income Tax Department carried out search and seizure operations on 15.06.2022 on a leading industrial group of Chennai, engaged in the business of manufacturing of IMFL, logistics, hospitality, entertainment etc. The search operations were carried out at more than 40 premises located in Chennai, Villupuram, Puducherry, Coimbatore and Hyderabad.
In consultation with Stock Exchanges and Depositories, it has been decided that all demat accounts maintained by stock brokers should be appropriately tagged.
Dharampal Satyapal Ltd. Vs State of Maharashtra (Gauhati High Court) The provision of Section 41 and 42 of the FSS Act, make special provision as regard how investigation needs to be carried out whenever there is a reasonable doubt about commission of the offence relating to food item by the authority. Section 41 prescribes that […]
Government has issued Order granting the benefit of reimbursement of State GST (SGST) on Cinematographic shows of Kannada Cinema titled 777 Charlie exhibited in Cinema theatres/Multiplex theatres in the State of Karnataka for a period of six months from 19-06-2022 subject to the conditions mentioned in the said G.O.
