Dy. DIT (IT) Vs weatherford Oil Tools (ME) Ltd. (ITAT Delhi) On Issue relating to the service tax, learned AR placed reliance on the decision of the Hon’ble Jurisdiction High Court in the case of CIT vs Mitchell Drilling International P. Ltd. 380 ITR 130 in support of his contention that the service-tax being statutory […]
Sharp Designers and Engineers India Pvt. Ltd. (Formerly Khinvasara Investments Pvt. Ltd.) Vs ACIT (ITAT Pune) AO had not brought any comparables from market to make out that the case that impugned payment was excessive or unreasonable within the meaning of section 40A(2)(b) and based his conclusion merely on low profitability of recipient firm was […]
A. FAQs on Search for Submitted GST Applications and Open the related ARN Q.1 Can I search for my submitted applications without login on the GST Portal? Ans: No, you cannot search for my submitted applications without login on the GST Portal. Q.2 I am on “My Applications” page. Can I search for all applications […]
FAQs on Install emSigner Q. 1 What are the pre-requisites for installing the emSigner ? Ans: The pre-requisites for installing the emSigner are provided as below: Windows 32 / 64 bit OS Java 1.6 JRE 1.6.0_38+, Java 1.7, Java 1.8 Windows: Admin access to install the emSigner component Any one of the following ports should […]
Atluri Usha Rani Vs Asst. CIT (ITAT Hyderabad) I have carefully considered the rival submissions and perused the record. I have also carefully perused the development agreement-cum-GPA. The said agreement shows that the builders and developers have to bear all the expenditure for preparation of the said plan, obtaining licenses, permissions as well as execution […]
A. FAQs on View Submitted Application Q.1 Where can I access my submitted applications? Ans: You can login to the GST Portal and navigate to Services > User Services > View My Submissions to access your submitted applications. Q.2 What is the difference between a saved application and a submitted application? Ans: A saved application is an incomplete application and it […]
Penalty order u/s 271D and 271E would reckon from the date when the show cause notice was issued by the AO and not from the date when the show cause notice was issued by the Joint Commissioner who is competent to pass the penalty orders.
Where CIT (A) had annulled original scrutiny assessment concluded under section 143(3) on the legal ground that notice issued under section 143(2) was time-barred, then revenue was precluded to adopt recourse of reassessment under section 147 to correct the mistake committed originally in not issuing notice under section 143(2) in time.
When income of the assessee was computed by applying gross profit rate, there was no need to look into the provisions of section 40A(3), as applying the gross profit rate takes care of expenditure otherwise by way of cross cheque also. Following the same the action of Tribunal could not be held as unjustified.
FAQs on Acts Q.1 Where can I see the applicable Acts, Rules, & Schedules for my state? Under the GST regime the following taxes will be levied: Integrated Goods and Service Tax Act (IGST) Central Goods and Service Tax Act (CGST) GST compensation Act (Cess) State Goods Service Tax Act (SGST) / Union Territory Goods […]
