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GST assessment based on Facebook & social media postings- HC dismisses writ

August 14, 2022 2298 Views 0 comment Print

Petitioner explained that they have not conducted any events in respect of documents available on Facebook and that documents were uploaded only for advertisement

Income cannot be taxed merely based on TDS credit in Form 26AS

August 14, 2022 3831 Views 0 comment Print

ITAT not agreed with Conclusion that whatever income was shown in Form 26AS under assess’s PAN is his income

Withholding certificate at a low tax rate cannot be rejected for demand due to pending rectification applications

August 14, 2022 1743 Views 0 comment Print

Withholding certificate at a low tax rate rejected for huge outstanding demand, although same were due to pending rectification applications

HC quashed GST SCN issued without striking off irrelevant particulars 

August 14, 2022 2235 Views 0 comment Print

HC Quashed GST SCN not indicating contravention committed by petitioner & issued in a format without striking off irrelevant particulars

Lenient Consideration of Parole Application justified for Person Convicted for Offences Under NI Act

August 13, 2022 732 Views 0 comment Print

It also observed that the conviction of the petitioner is under the NI Act which are ordinarily treated as minor offences in criminal jurisprudence.

Nationwide Lockdown information cannot be denied without explaining the reasons

August 13, 2022 903 Views 0 comment Print

Prime Minister’s Office has merely stated that details regarding imposition of nation-wide lockdown sought by the Applicant attract the provisions of Section 7(9) of the RTI Act, 2005.

Madras HC direct VAT dept to follow circular addressing mismatch issue

August 13, 2022 1581 Views 0 comment Print

Gharpure Engg. & Construction (Pvt) Ltd Vs Assistant Commissioner (ST) (Madras High Court) The challenge is to an order of assessment passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the period 2013-14. The substantial addition to turnover is on the ground of mismatch of particulars between the details contained […]

Input arisen out of manufacture process or not is irrelevant for claiming Cenvat Credit

August 13, 2022 468 Views 0 comment Print

Appellant entitled to take CENVAT credit of duty paid on input. Question whether input arisen out of a process of manufacture is irrelevant.

No section 271F penalty for delay in Filing Income Tax Return under Bona Fide Belief of No Taxable Income

August 13, 2022 9606 Views 0 comment Print

Assessee has shown reasonable cause for not filing the return of income before due date of return. ITAT direct AO to delete penalty levied under Section 271F

Non reporting of change in constitution by Customs Broker – CESTAT upheld Penalty

August 13, 2022 1104 Views 0 comment Print

Regulation 13 of CBLR, 2013 lays down that change of constitution of a Customs Broker needs to be communicated within 60 days from the date of such change for grant of license under Regulation 7.

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