Legislature has nowhere incorporated that the lands re-purchased in section 54B deduction claim have to be agricultural on re-investment date
Appeal dismissed for technical lapse as Legal heir did not register himself as representative assessee along with PAN of deceased assessee
No service tax on composite works contract services of supply of goods/deemed supply of goods & services under any head before 1.6.2007
If no incriminating material found during Income Tax search in respect of an issue, no addition for such issue can be made Sections 153A/153C
PLA deposits are deposits for utilisation in future & same is not duty to attract limitation provision of section 11B of Central Excise Act
Asessee has failed to appear on 8 occasions before the ld. CIT(A). Conduct of assessee is clogging justice delivery system. Hence, ITAT directed the assessee to pay Rs.10,000/- to Prime Minister’s National Relief Fund
The Central Bureau of Investigation has arrested a Girdawar (Revenue Department Official equivalent to Kanungo), Miran Sahib, District Jammu for demanding & accepting bribe
THE INSTITUTE OF COST ACCOUNTANTS OF INDIA Payment of Membership Fee and updation of Professional address Members are kindly aware that the fee for the year 2022-2023 has become due and payable on 1st April, 2022. The amount of Annual Membership fee is payable (along with 18% G.S.T) for which letters have been sent to […]
CESTAT find that there is no deliberate non-compliance and further the situation is wholly revenue neutral. Thus, there is no incentive for the appellant to evade payment of service tax under the RCM. Accordingly, CESTAT allow this appeal and set aside the penalty under Section 78.
The challenge to the order passed under Section 73 under GST cannot be entertained in writ jurisdiction since the time limit prescribed for an aggrieved assessee to prefer statutory remedy has expired before filing of the writ petition. Application for rectification of mistake can be entertained where time limit for proceedings extended by the Supreme Court.
