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Share Application Money: Addition U/s. 68 not justified if AO not enquired on details submitted by Assessee

CIT Vs. M/S Russian Technology Center (P) Ltd. (Delhi High Court)

CIT (Central) Vs. M/S Russian Technology Center (P) Ltd. (Delhi High Court) The preceding enumeration of the circumstances of the case show that the assessee had furnished all relevant data before the AO and the CIT(A), which, however, were not inquired into by the AO. Instead he obdurately adhered to his first impression and/or initial [...

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Terminal Excise Duty payment is not Valid reason to deny Refund

Same Deutz-FahrIndia (P) Ltd. Vs Union of India (Madras High Court)

Same Deutz-Fahr India (P) Ltd. Vs Union of India (Madras High Court) AThe petitioner filed these writ petitions for the following reliefs: i. . W.P. No. 32596 of 2017 has been filed challenging the Policy Circular issued by the second respondent which denies the Terminal Excise Duty (TED) refund contrary to policy provisions and Foreign...

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Order passed U/s. 110 A of Customs Act, 1962 is an appealable order

The Commissioner of Customs Vs S.S. Offshore Pvt. Ltd. (Bombay High Court)

Commissioner of Customs Vs S.S. Offshore Pvt. Ltd. (Bombay High Court)  A right of an appeal has to be bestowed by a statute and no person can claim it as of a right, de hors the statute. However having found that there is a right of appeal conferred from the orders of the Commissioner of […]...

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Interest on donation with specific direction to form part of corpus of trust will be exempt U/s. 11 d with specific direction o form part of corpus of trust will be exempt U/s. 11

CIT Vs Mata Amrithanandamayi Math (Karala High Court)

CIT Vs Mata Amrithanandamayi Math (Karala High Court) A reading of section 11 shows that subject to the provisions of sections 62 and 63, the incomes enumerated therein shall not be included in the total income of the previous year of the person in receipt of the income. The person in receipt of the income, […]...

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Deduction U/S 80-IB cannot be denied merely for variance of actual construction with approved Plan

The Commissioner of Income Tax Vs. M/s. C. N. Builders & Developers (Bombay High Court)

A two-judge bench of the Bombay High Court, in The Commissioner of Income Tax, Valsad v. M/s. C. N. Builders & Developers held that the deduction under section 80-IB is available to the assessee- Builder, even if the construction is not according to the plan approved by the authorities....

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Medical college collection Huge Capitation Fee as Anonymous Donations – HC disallows Tax exemption

M/s Navodaya Education Trust Vs Sri. Sunki Rajender Reddy (Karnataka High Court)

M/s Navodaya Education Trust Vs Sri. Sunki Rajender Reddy (Karnataka High Court) The petitioner – Trust in question having the cloak of an Educational Trust, to enjoy the exemption from Income Tax obtained the approval under Section 10(23-C) of the Act, was thoroughly misused and abused by the Trustees who appear to be Members of [&...

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No service tax on maintenance services provided by builder under Statutory Obligation

The Commissioner of Service Tax Vs. M/s. Shri Krishna Chaitanya Enterprises (Bombay High Court)

Whether the CESTAT was right in holding that the assessee was not providing Management, Maintenance or Repair Service by collecting amount from prospective flat buyers, for maintaining the building, in the guise of deposits which is not returnable? Whether the CESTAT has erred in holding that assessee is providing statutory service and ha...

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Sales tax applies on Divisible Contract if predominant intention was Sale of Equipment

M/s. Bharat Heavy Electricals Ltd. Vs. The State of Maharashtra (Bombay High Court)

M/s. Bharat Heavy Electricals Ltd. Vs. State of Maharashtra (Bombay High Court) It is evident that in the facts of the present case the contract was clearly one for supply and erection of equipment, supply of equipment being dominant purpose. No doubt the State of Maharashtra had enacted the Maharashtra Sales Tax on “Transfer” of [&he...

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Notice U/s. 148 invalid if AO not issued notice U/s. 143(2)

Pr. CIT Vs. Paramount Biotech Industries Ltd. (Delhi High Court)

Pr. CIT Vs. Paramount Biotech Industries Ltd. (Delhi High Court) The proposal to reopen an assessment under section 147 of the Act is to be based on reasons to be recorded by the assessing officer. Such reasons have to be communicated to the assessee. However, merely because the assessee participates in the proceedings pursuant to [&helli...

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Petition filed in Bombay HC for alleged Tampering of TRAN-1 Status

It is alleged by petitioner that despite the Petitioner having filed the TRAN-1 form on 24.11.2017 and the status after filing being FILED on GSTN Portal, the status of the form online was tampered on the GST portal from FILED to SUBMITTED at the end of GSTN which is an unauthorized, illegal, malafide and criminal act by a Private Limited...

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