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Exemption from Additional Excise duty to fabrics not result into levy of VAT: Orissa HC

January 14, 2023 792 Views 0 comment Print

Textiles stood excluded from purview of ADE Act. It was accordingly concluded by STO that they would become amenable to Orissa sales tax from that date.

TDS on Freight – Non Submission of form 26A- ITAT restores matter to AO

January 13, 2023 1044 Views 0 comment Print

Arvind Purseth Vs CIT(A) (ITAT Cuttack) It was submitted by the ld. Sr. DR that the only issue in the appeal of the assessee was that TDS had not been deducted in respect of payments made to M/s Sundaram Finance Ltd. and M/s Gulshan Freight Carrier. It was the submission that Form 26A had been […]

TDS on common area maintenance charges & Rent paid to distinct companies

January 13, 2023 1620 Views 0 comment Print

Ace Datamatics Pvt. Ltd Vs ITO (ITAT Delhi) In the present case also the AO in para 4.2 of the assessment order observed that the payments received by Ambience group are split into two companies of same group on single contract one for rent and the other for maintenance charges. However, the AO noted that […]

Calcutta HC Directs Refund of admitted refundable VAT amount With Interest

January 13, 2023 564 Views 0 comment Print

Alkem Laboratories Limited Vs Joint Commissioner of Sales Tax (Calcutta High Court) Petitioner has filed this writ petition being aggrieved by the inaction on the part of the respondents Authority concerned in refunding the admitted refundable amount as indicated in pages 30,31 and 32 of the writ petition which comes around Rs.5,58,54,103.61 in total. Petitioner […]

Authorities should decide even ex parte proceedings as per facts & law

January 13, 2023 3243 Views 0 comment Print

HC find that authorities not to have adjudicated matter on attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if proceedings were ex parte in nature.

EODC Online Monitoring System for Advance/EPCG Authorisations

January 12, 2023 7908 Views 0 comment Print

Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Dated: 12.01.2023 Vanijya Bhawan, New Delhi Trade Notice No. 24/2022-23 To, 1. All Regional Authorities of DGFT 2. All Export Promotion Councils 3. All Advance/EPCG Authorisations holders Subject: EODC Online Monitoring System for Advance/EPCG Authorisations – reg Attention of […]

IFSCA (Investment by International Financial Service Centre Insurance Office) Regulations, 2022

January 12, 2023 1068 Views 0 comment Print

International Financial Services Centres Authority (Investment by International Financial Service Centre Insurance Office) Regulations, 2022

Commissioner (A) should consider order Passed by it in past for Similar Goods

January 12, 2023 477 Views 0 comment Print

ABB India Limited Vs Union of India (Bombay High Court) The Petitioner is a manufacturer of circuit breakers and switch gears of high voltage. The Petitioner exported the goods under ten shipping bills dated 21 January 2008, 5 February 2008, 12 February 2008, 4 March 2008, 11 March 2008, 11 June, 2008, 5 June, 2008, […]

Order sent on old address without any effort from AO to send on correct address is barred by limitation 

January 12, 2023 1422 Views 0 comment Print

DSV Solutions Pvt Ltd Vs DCIT (ITAT Mumbai) There was no forwarding, not even an effort to forward, the draft assessment order to the correct address, or at least the address furnished to the Assessing Officer under proviso to rule 127(2), within the permitted time frame under Section 153 r.w.s 144C of the Income Tax […]

Criminal proceedings arising out of orders of penalty not sustainable if penalty demand is quashed

January 12, 2023 1485 Views 0 comment Print

Sudhan Chandra Basak Vs Union of India (Allahabad High Court) This application is filed on basis of some undisputed facts that orders of penalty were passed against applicant under Sections 271(1)(a), 271(1)(c) and 273(b) of Income Tax Act for late filing of return for Assessment Year 1983-84. These orders were challenged by way of three […]

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