Man Trucks India Pvt. Ltd. Vs CCE (CESTAT Delhi) After perusing the catalogue of the vehicle, it is fairly obvious that such vehicles manufactured by the appellant are meant to carry loads and capable of off-loading but the same are not machines exclusively meant for off-road use. We have also perused the clarification obtained by […]
Bengal Tea & Fabrics Ltd. Vs Dy. CIT (ITAT Kolkata) ITAT held that when no business operations of commission agent were carried on in India, commission earned by them would be outside the ambit of income ‘deemed to accrue or arise in India’ for the purpose of section 5(2)(b) read with section 9(1)(i) of Income […]
Where AO typed the reasons but not signed the order sheet, there were no reasons recorded for re-opening assessment as required under section 148, therefore, notice issued under section 148 was bad in law, consequently reassessment order was to be annulled.
V. Venkata Siva Kumar Vs Institute of Cost Accountants of India (Madras High Court) The petitioner seeks for a mandamus directing the first respondent to strictly comply with Sec 2(2) of Cost and Works Accountants Act 1959 as amended and desist from encroaching into the domains earmarked for the third respondent (Chartered Accountants) and further […]
Merely because assessee-company had claimed deduction of expenditure without deducting TDS on interest payment, which was not accepted by Revenue, by itself, would not attract the levy of penalty.
Hon’ble High Court held that addition on account of undisclosed income is sustainable where creditworthiness of parties and genuineness of transaction was not established by assessee.
FAQs on how to View/ Download GST Registration Certificates Q.1. Can I view or download my Registration Certificate? Ans. The taxpayer can view and/or download various certificates issued by the tax authorities via the GST Portal. Example: Registration Certificate can be downloaded /viewed from the GST Portal at any time. Q.2. In what format will […]
A. FAQs on SEZ Unit / SEZ Developer under GST Q.1 I am a SEZ unit or SEZ Developer and registered under VAT or Central Excise. How will I get registered under GST? Ans. SEZ developers and SEZ Units are required to be registered a-fresh in GST regime. You need to apply for a new […]
Manual on Accepting/ Rejecting Taxpayer by GST Practitioner I want to Accept / Reject a Taxpayer’s Engagement request. How do I do that? Perform the following steps to Accept / Reject a Taxpayer’s engagement request: 1. As a GST Practitioner, visit the URL: https://www.gst.gov.in, and login to the GST Portal with your user-ID and password. […]
Manual on Viewing List of Taxpayers I want to view my list of engaged Taxpayers. How do I do that? Perform the following steps to view the list of engaged Taxpayers in GST Portal: 1. As a GST Practitioner, visit the URL: https://www.gst.gov.in, and login to the GST Portal with your user-ID and password. 2. […]
