M/s Jain Granites and Projects Pvt. Ltd. Vs Assistant Commissioner (CT) (Madras High Court) Assessing Officer cannot be solely guided by the proposal given by the Enforcement Wing Officers and that the Assessing Officer has to independently consider the same, without being influenced by such proposals of the higher officials. Some of the decisions in […]
whether the Tribunal was right in remanding back to the file of AO for investigation as to whether the company was in existence at the relevant time by holding that the assessment order passed was nullity?
The issue under consideration is whether the order passed by AO by denying the cross examination request of custom banker as well as bank officials is justified in law?
High Court restricted the Central Government from appointing technical members to the Goods and Services Tax Appellate Tribunals (GSTAT) until further orders.
whether Tribunal is right in holding that amendment made to Section 40(a)(ia) by Finance Act, 2010 would apply retrospectively though the amendment is made with effect from 01.4.2010?
Revenue Bar Association Vs Union of India (Madras High Court) Madras High Court restrained the Central Government from appointing technical members to the Goods and Services Tax Appellate Tribunals (GSTAT) until further orders vide its order dated 17.08.2020. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Heard Mr.Rahul Unnikrishnan, learned counsel for the appellant and […]
CIT Vs Shardlow India Ltd. (Madras High Court) In this case The assessment was reopened on 06.8.2013 by issuing a notice under Section 148 of the Act on the ground that the assessee transferred some portion of its land at Sembium to its holding company namely M/s.Simpson & Co. Ltd., for a consideration of Rs.375 […]
whether the tribunal is correct in holding that the assessee is carrying on manufacturing activity as per SEZ Act, 2005 and hence eligible for deduction U/s.10AA?
The issue under consideration is whether the expenditure incurred in renovation and redecoration of rooms in a hotel is a revenue expenditure or capital expenditure?
Whether the income derived from letting out of the property in an industrial park/SEZ including the amenities would be business income in the hands of the owner of the property?
