Rajiv Singhal Vs Godrej Projects Development Ltd. & Anr (NCDRC Delhi) Buying a property is often the biggest investment that most people make in their lives. It is an exciting time filled with the promise of a better future but also a time fraught with danger. Unfortunately, for many buyers, buying a property is not […]
Assessee filed ROI claiming relief u/s 90 but did not file Form No.67. Form was subsequently filed beyond the due date as per under Rule. CPC did not give credit for foreign tax.
Karnataka High Court in cancellation of GST registration held that sufficient time needs to be given for furnishing the documents, accordingly, order quashed with a direction to restore the proceedings for reconsideration by the department.
CESTAT Chennai held that no documents are placed on record establishing that services are rendered in India, accordingly, service tax liability under management, maintenance or repair service unsustainable.
Bombay High Court dismissed PIL in absence of any absolute evidence or live link between the alleged malpractices in the B.M.C and private respondents.
Patna High Court held that non-constitution of Appellate tribunal deprives petitioner’s statutory right to appeal u/s. 112(8) and 1129(9) of Bihar Goods and Services Tax Act (BGST).
Once the show cause notice proposes a particular classification it is not open to Adjudicating authority to classify the goods under a different If the revenue wishes to change the classification a separate show cause notice is required to be issued within permissible time.
ITAT Delhi held that the income earned on the job assigned at Indonesia cannot be considered to be global income of the assessee to be taxable in India.
Sri Laxmi Narayan Agency Vs ITO (Orissa High Court) On writ the assessee contended that the documents on the basis of which the Assessing Officer had formed the reason to believe that income had escaped assessment were not supplied to the assessee, and that the request for opportunity of cross-examination of the persons on the […]
CIT Vs Laxman Dass Khandelwal (Supreme Court of India) After filing a return of income u/s 139(1), 139(4), 139(5), 142(1) if income tax authority considers, it is necessary or expedient to ensure that assessee has not understated the income or has not computed excessive loss or has not under-paid the taxes in any manner, shall […]
