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CBIC notifies Nepalgunj road as an additional LCS

April 20, 2023 1779 Views 0 comment Print

Seeks to further amend notification No. 55/2022-Customs, dated the 31st October 2022, in order to notify Nepalgunj road as an additional LCS against condition number 1 Vide Notification No. 31/2023-Customs Dated: 20th April, 2023 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 31/2023-Customs | Dated: 20th April, 2023 G.S.R.309(E). – In exercise […]

HC quashes section 148 notice issued in the name of non-existing company

April 20, 2023 1953 Views 0 comment Print

Section 148 notice is quashed solely on the ground that the impugned notice was issued in the name of non-existing company

Pass reasoned and speaking after giving an opportunity of hearing: HC

April 20, 2023 603 Views 0 comment Print

Dispose of representation of petitioner in accordance with law and by passing a reasoned and speaking after giving opportunity of hearing.

No Opportunity for Cross Examination: ITAT deletes Addition

April 20, 2023 1638 Views 0 comment Print

Addition made on the basis of information and material collected on the back of the assessee cannot be tackled as valid basis for making addition

HC dismisses Writ Petition against Section 148A notice as final order already been passed

April 20, 2023 1638 Views 0 comment Print

This is not a case where the petitioner has approached this writ court immediately after getting notice under Section 148A(b) of the Act or after passing the order under Section 148A(d) of the Act

HC grants stay against GST recovery subject to payment of further 10% of disputed tax

April 20, 2023 762 Views 0 comment Print

Illegal demand raised by GST department. Petitioner has a remedy to approach GSTAT, but till date GSTAT not been constituted.

GST payment in installment – HC directs appellant to apply to Commissioner

April 20, 2023 516 Views 0 comment Print

Petitioner prays for relief of granting installment in payment of revenue dues in question under the relevant provisions of GST Act

Common Maintenance Charges cannot be treated as part of rent for TDS

April 20, 2023 7104 Views 0 comment Print

Tax Authorities have fallen in error in holding that assessee required to pay TDS @10% towards common area maintenance charges.

HC upheld deletion of addition of provision for dam maintenance

April 20, 2023 897 Views 0 comment Print

HC held that ITAT was justified in deletion of addition in respect of provision for dam maintenance for five dams being RHEP, Rangali, BHEP, Balimela, UKHPE, Barinut, HPS, Burla and UIHEP, Mukhiguda

No Addition for mere appearance of Assesees name in documents found during Search

April 19, 2023 3630 Views 0 comment Print

Neelam Nitin Sankhe Vs CIT (ITAT Mumbai) The only reason for making addition of Rs.27.00 lacs in Assessment Year 2013-14 and Rs.5.00 lacs in Assessment Year 2014-15 is that the name of assessee appeared in some document found during the search action in the case of Ameya Group(supra). There is nothing on record to further […]

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