Direction issued to State and PSC for consideration /providing reservation to persons with disabilities on cadre post of State Administrative Service. 1. The petitioner is a visually handicapped/differently abled person who suffers from 100% blindness. He appeared in the Civil Services Examination conducted by the Chhattisgarh Public Service Commission for which advertisement was issued on […]
HC held that a reference to TPO can be made only after passing a speaking odder disposing off objections raised by assessee. In the present case since, the reference was made without passing such a speaking order, the reference so made was invalid.
Penalty U/s. 271(1)(c) not leviable where there is complete absence of recording of any finding that assessee had indulged in any concealment of any material particulars or that explanation offered by him was not bonafide or was false
Whether Tribunal was correct in holding that loss on sale of actionable claim by assessee was a business loss allowable as a deduction?
Section 179 of Act pertains to a Director of a Private Limited Company and permits revenue to recover unpaid taxes from Director of such a company, subject to fulfillment of certain conditions.
Bombay HC held that an unintentional error on the part of assessee while filling an appeal, more so when the department also acted ignoring the error, would not result in rejecting assessee’s appeal being time barred.
Section 68. Where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof or the explanation offered by him is not
Sec 145A(a)(ii) has no applicability on service revenue which follows that service revenue need to be inclusive of service tax. It also held that service tax which has not even been claimed as deduction cannot be disallowed by recasting profit and loss account of assessee.
In this case Punjab & Haryana High Court upheld the The law laid down in Visvesvaraya Technological University vs. ACIT 384 ITR 37 (SC) that generation of surplus is not fatal to the grant of exemption under section 10(23C)(vi)(via)/ 80G of Income Tax Act, 1961 if such surplus is utilized for charitable purposes. In this […]
In case a copy of the FIR is not provided on the ground of sensitive nature of the case, a person grieved by the said action, after disclosing his identity, can submit a representation to the Superintendent of Police or any person holding the equivalent post in the State.
