Abdul Kadir Vs State of Assam (Gauhati High court) The petitioner, namely, Abdul Kadir has filed an application under Section 482 Cr.P.C. with prayer for quashing the FIR registered under Sections 120(B)/379/420 of the Indian Penal Code (IPC in short). HD held that petitioner is alleged with an offence of evading payment of taxes to […]
ITAT held that acquisition of new house in wife’s name would not jeopardise Section 54 exemption claim of assessee as sale proceeds is utlised for construction of house property
B T Patel & Co Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) CESTAT find that the learned Commissioner in denying the exemption by made a strict interpretation of language of the notification no. 4/2004-ST dated 31.03.2004 though as per the language of the exemption of service provided to SEZ developer or to the unit in SEZ. […]
Notice under Section 148A(b) & order U/s. 148A(d) of Income Tax Act against an entity (LLP), which was no longer in existence is invalid.
Assessee filed return of income within extended due date with Form No. 67 & complies with requirement of Rule 128(9) and entitled to claim FTC
Sh. Ishwar Chand Proprietor of M/S Bhagwati Trading Co. Vs Union of India (Delhi High Court) The controversy in the present petition relates to levy of penalty for late filing of the GST returns, for the period the petitioner was disabled from doing so, on account of cancellation of its GSTIN registration. It is the […]
Rohit Kapur Vs PCIT (Delhi High Court) The proviso to Sub-section(4) of Section 270AA of the Act makes it amply clear that before an application is rejected, the applicant must be given an opportunity of being heard. In the present case, there is no dispute that the petitioner was not afforded the said opportunity. In […]
Impugned notice is quashed as it was issued in the name of non-existing company in spite of revenue having notice & knowledge of non-existence of such Company.
Harish Tex Mach Pvt Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) In terms of Notification No. 6/2005-ST, the exemption was provided upto the aggregate value of Rs. 4 lakh in the year 2005-06, 2006-07 and Rs. 8 Lakh in the year 2007-08 and 2008-09. Accordingly, the value of taxable services of the […]
Isolux Corsan Power Concession India Pvt. Ltd. Vs ITO (ITAT Delhi) In this case AO has treated Interest income as Income from other sources as Business of Assessee was not set-up in the year under consideration and held as follows:- In the present case, the appellant has miserably failed to demonstrate that during the year […]
