HC Held that Collector could not revise stamp duty upon Deed of Assignment, when he already once levied the stamp duty and endorsed a certificate to that effect on the Deed and such stamp duty was also paid
Held that provisions of section 11(6) are judicial one and hence principal of opportunity of hearing or putting other party to notice is imperative. In absence of issuance of notice u/s 11 of A&C Act, order and proceedings gets vitiate.
Petitioner explained that they have not conducted any events in respect of documents available on Facebook and that documents were uploaded only for advertisement
To claim deduction on account of bad debts, two conditions have to be met by the Assessee i.e. (i) the bad debts must have been taken into account in computing the income of the Assessee of previous year or of an earlier/previous year and; (ii) the bad debts should have been written off in the accounts of the Assessee.
Withholding certificate at a low tax rate rejected for huge outstanding demand, although same were due to pending rectification applications
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.
