When there is no suppression of facts or mis-declaration, extended period is not invokable and the demand has to be held to be barred by time.
Order of provisional attachment cannot be passed with complying with the conditions of forming an opinion, having a tangible material, etc.
ACIT Vs Pradip Mullick (ITAT Kolkata) Assessee submitted that owing to business of manufacturing and sale of sweets and confectioneries, he has to regularly purchase different types of raw materials from different vendors for his day to day business requirement. The number of vendors are large as there are small vendors mostly supplying perishable item […]
In view of the submission made by Mr. Sanjit Kumar Nayak, and materials available on record, DC notes that Sanjit Kumar Nayak should have been more careful and vigilant in conducting the CIRP and Liquidation process. The deficiencies as noticed and conceded by Mr. Sanjit Kumar Nayak, with little care and knowledge of the statute, […]
HC held that merely because one party, has approached before MSME Council, Arbitration application cannot be held to be not maintainable
Whether the societies and the educational institutions (aided) run by the societies are subject to Right to Information Act, 2005?
Pegasus Pharmaco India Pvt Ltd. Vs Commissioner Central Goods & Service Tax (CESTAT Delhi) a) Balaji has not commenced commercial production prior to the cut-off date of 31.3.2010 even though a single invoice was issued and therefore, it was not entitled to the benefit of the exemption notification nor has it claimed it until a […]
MCA imposed penalties n Gujarat Chinese Enterprises for failing to file e-form INC-20A within due date. A comprehensive breakdown of legal procedures, penalties, and its implications
Regular books of accounts maintained by assessee in tally software, now being referred by Revenue, to justify impugned addition did not constitute incriminating material unearthed during search.
Option for opening and closing of Public Provident Fund (PPF) account is available under the ‘General Services’ tab of DOP Internet Banking.
