Vineet Sethi Vs ITO (ITAT Bangalore) The assessee has been terminated vide letter issued by TBM Consultants India Pvt. Ltd. dated 23.2.2016 due to misconduct of the assessee, wherein it was alleged that assessee has been indulging in activities, which are prejudicial to the interest of the employer company and assessee was promoting and carrying […]
All Odisha Tax Advocates Association Vs Union of India (Orissa High Court) HC held that Considering that the Department has itself acknowledge that there have been technical glitches which have prevented many Assesses from filing their returns and tax audit reports within time, and taking a cue from the aforementioned judgment of the Gujarat High […]
Arati Construction Vs Joint Commissioner of State Tax (Appeal) (Orissa High Court) In the event the petitioner wants to avail the remedy by preferring appeal before the 2nd appellate tribunal then the petitioner is liable to pay 20% balance disputed tax for consideration of its appeal by the 2nd GST appellate tribunal GSTAT). Since the […]
The assessee however submitted that its operations were closed and being no regular employee looking after the matter, the notices issued by the Learned CIT(A) could not be complied.
ITAT held that as per specific provision of Section 28(v) of the Income Tax any interest, salary etc. earned by a partner from a partnership firm is taxable under the head profit and gains of business or profession and there is no question of categorizing it under the head income from other sources.
limitation for appeal before GSTAT start only after date on which President, or State President of Tribunal after its constitution under Section 109 of GST enters office.
CESTAT held that unless CENVAT Credit availed by the appellant has not been recovered by way of issue of show cause notice invoking Rule 14 of CENVAT Credit Rules, 2004, the CENVAT Credit available on the books of account cannot be rejected when it is accumulated on account of export of Service.
Diwakar Sharma Vs Anand Sonbhadra (NCLAT Delhi) The issue in this case is as to whether the delay caused in filing of the appeal much beyond the period of 45 days can be condoned by NCLAT? Section 61 of Code deals with the Appeals and Appellate Authority. Section 61(1) of IBC, 2016 provides for a […]
Fact that Assessee had filed his ITR for assessment year 2011-12 within time limit proves that Assessee was aware of process of filing ITR.
Section 70 (1) of GST act only says that the proper officer shall have the power to summon any person whose attendance is considered necessary either to give evidence or to produce a document or any other thing in the enquiry and nothing more.
