Rented property jointly owned by five persons, whether appellants are liable to service tax by clubbing of all five persons or otherwise
Limitation for default in filing of the return u/s 153A would start from expiry of time allowed by AO in notice u/s 153A and assessee filed the return within time allowed by notice u/s 153A of the Act and, therefore, there is no delay in filing return of income by assessee as provided u/s 153A. No interest is levibale u/s 234A
No Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when service is rendered either as service simpliciter or as a works contract
CESTAT Ahmedabad dismisses revenue’s appeal against IOCL, affirming the transaction value under Section 4(1)(a), setting a precedent for similar cases.
ub-section (5) of Section 203 of the Act provides that if any company makes any default in complying with the provisions of this section, such company shall be liable to a penalty of five lakh rupees and every director and key managerial personnel of the company who is in default shall be liable to a penalty of fifty thousand rupees and where the default is a continuing one, with a further penalty of one thousand rupees for each day after the first during which such default continues but not exceeding five lakh rupees.
Bombay High Court dismisses plea for DOB correction in service records of a government servant, emphasizing strict adherence to Maharashtra Civil Service Rules.
ITAT Chennai rules in favor of First STP Pvt. Ltd., restoring matters to CIT(A) and AO for fresh adjudication due to missed opportunities and severe stress.
Assessee must be informed of grounds of penalty proceedings through statutory notice and an omnibus notice suffers from vice of vagueness
Section 199 of Income-tax Act r.w. rule 37BA(3) provide that credit of TDS shall be given for assessment year for which income is assessable
Section 75(4) of UPGST Act makes it mandatory to grant opportunity of hearing where an adverse decision is contemplated.
