If no incriminating material found during Income Tax search in respect of an issue, no addition for such issue can be made Sections 153A/153C
HC Quashed GST SCN not indicating contravention committed by petitioner & issued in a format without striking off irrelevant particulars
Addition by AO without providing any cogent reasoning or working, based on which such disallowances were made are not sustainable.
Disputed demand has arisen for failure of Tata Teleservices to deduct tax at source on interest payments made to China Development Bank
Held that building constructed as residential building and given on rent for residential purpose cannot be treated as commercial building for levying building tax.
Held that insufficiency of evidence or material is not a ground for setting aside an arbitral award. Income tax return is material evidence to establish the claim.
It also observed that the conviction of the petitioner is under the NI Act which are ordinarily treated as minor offences in criminal jurisprudence.
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 […]
The challenge to the order passed under Section 73 under GST cannot be entertained in writ jurisdiction since the time limit prescribed for an aggrieved assessee to prefer statutory remedy has expired before filing of the writ petition. Application for rectification of mistake can be entertained where time limit for proceedings extended by the Supreme Court.
SRF Ltd Vs Union of India (Delhi High Court) Section 35(2AB) of the Act provides for weighted deduction of one and one half times (150%) of the expenditure incurred by a company on scientific research on in-house R&D facilities approved by the prescribed authority i.e. DSIR. In support of his submission, he relies upon Rule […]
