Piedade Carvalho Vs Maria Victoria Boavinda (Bombay High Court) In this case, the delay was of only 67 days. Further, the explanation offered was that the appellant was illiterate, knowing neither to read nor write. He was a senior citizen suffering from various ailments related to his age. He engaged an Advocate to represent him […]
The Ld. AR has also submitted that the case for this year was picked up for scrutiny wherein the rental income has been assessed by AO as ‘business income’.
Assistant Director Directorate of Enforcement Vs Kamal Ahsan & Anr. (Supreme Court of India) In the peculiar facts and circumstance of the case and taking into consideration the fact that the respondent is suffering from Malignancy and Cancer and thereafter when he has been released on bail, the same is not required to be interfered […]
Tribunal can only grant a stay subject to a deposit of not less than 20% of disputed demand, or furnishing of security thereof, it cannot be open to us to grant a stay in violation of these basic statutory provisions.
Cloud computing is a model for enabling ubiquitous, convenient, on-demand network access to a shared pool of configurable computing resources (e.g., networks, servers, storage, applications, and services) that can be rapidly provisioned and released with minimal management effort or service provider interaction – NIST Definition.
Section 129, can be invoked by the department with regard to the goods in transit and the goods can be released only in the event the owner of the goods comes forward for payment of penalty as specified in clause (a) or (b) or (c) of Section 129 (1) of the Act and on payment of the said amount, the intent is to give quietus to the litigation.
Excise and Taxation Department, Government of Haryana had identified a list of 373 active registered taxpayers of State jurisdiction who had not filed FORM GSTR-3B up till March 2021. These taxpayers were liable to be cancelled under the provisions of Section 29 of the HGST Act, 2017.
V.C. Infra Vs Commissioner of State Tax (Bombay High court) Heard. 02] On 18/02/2022 the Deputy Commissioner of State Tax passed an adjudication order directing the petitioner to satisfy the demand of Rs.8,43,502/-. The petitioner being aggrieved by the aforesaid, preferred an appeal before the appellate authority On 02/08/2022, the said appeal came to be […]
Ragavs Diagnostic & Research Centre Pvt. Ltd. Vs ACIT (ITAT Bangalore) From the plain reading of section 69C, it is clear that when an assessee offers no explanation or the explanation offered is not satisfactory in the opinion of the AO, then the amount of such expenditure is to be taxed as income u/s. 69C […]
AO made additions on ground that cash deposited in bank account was more than total turnover declared by assessee, since assessee furnished bank statements which showed that there were deposits and withdrawals of almost equal amounts and AO failed to give any findings regarding said withdrawals, assessee deserved to get benefit of telescoping and thus, addition was unjustified
