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Income Tax Section 148 Notice against Dead Person Is null & void

June 28, 2022 2241 Views 0 comment Print

Explore the Delhi High Court judgment in Davinder Singh Thapar vs. ACIT, highlighting the invalidity of notices against a deceased assessee under Section 148 of the Income Tax Act.

PMLA: HC denies Bail as applicant likely to commit offence, if enlarged on bail

June 28, 2022 552 Views 0 comment Print

Dive into the Jharkhand High Court rejection of bail for Hemant Kumar Sinha in a money laundering case. Analysis of charges, arguments, and legal perspectives.

TVAT Act: Regular assessment for composition scheme dealer is untenable in law

June 28, 2022 810 Views 0 comment Print

Held that If there is payment of tax under the composition scheme, question of regular assessment would not arise under Telangana Value Added Tax Act, 2005 (TVAT Act).

Service Tax on Marketing & Distribution of Cellular Mobile Telephone Services- HC directs dept to pass orders in accordance with law

June 28, 2022 351 Views 0 comment Print

P.R. Mani Air Fridge & Electronics Vs Office of the Commissioner of Central Excise (Madras High Court) Heard Mr. N. Muralikumaran, learned counsel for the petitioner and Mr. V. Sundareswaran, learned Senior Panel Counsel for R1. There is no appearance for R2. 2. Both learned counsel will concur on the position that identically placed petitioners […]

Appeal on substantial question of law should not be dismissed on technical ground

June 27, 2022 927 Views 0 comment Print

Explore the Calcutta High Court ruling on PCIT vs Organon, examining the delay condonation application. Legal insights, precedents, and implications for income tax appeals.

HC cannot be called upon to reexamine the facts or to re-appreciate the tenor & ambit of documents

June 27, 2022 273 Views 0 comment Print

HC held that this Court while exercising jurisdiction under Section 260A of the Income Tax Act cannot be called upon to reexamine the facts or to re-appreciate the tenor and ambit of the document which was placed before the Assessing Officer, CITA and more importantly the Tribunal has noted that the assessee has failed to establish the reimbursement which was pleaded by producing document despite opportunity being given at the appellate stage.

Reassessment based on Materials already available during Regular Assessment is invalid

June 27, 2022 480 Views 0 comment Print

Calcutta High Court quashes IT notice against Tinplate Company, citing change of opinion in assessing officer approach. Detailed analysis and implications.

Foreign Arbitral Award Enforcement can be Filed in multiple High Courts

June 27, 2022 903 Views 0 comment Print

Explore the ACIT Vs Zodiac Transport case as ITAT Delhi directs fresh adjudication on protective additions, influenced by the SVP Group entities recent partial relief.

AO must give minimum 7 days notice to responds to Section 148 notice

June 27, 2022 1971 Views 0 comment Print

Meghalaya High Court orders the setting aside of a Section 148 notice due to procedural lapses, emphasizing the necessity of adhering to the mandated seven-day response period.

Discount cannot be equated with Rent to attract TDS under Section 194I

June 27, 2022 468 Views 0 comment Print

The assessee gave additional discount to parties on account of godown rent paid by the said parties. According to the assessee, the customers did not take the delivery of the goods in their own godown after the purchase and the goods would continue to be at the godown of the assessee till the customer sells the goods to the other parties.

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