CESTAT Ahmedabad held that placing reliance on the statements unjustified as no opportunity to cross-examine is granted and even the test of Section 9D of Central Excise Act is not passed.
In re PI Industries Ltd (GST AAR Haryana) AAR held that services of spraying of agrochemicals provided by the applicant to the farmers is an exempted supply under the Act as he provides the spraying service directly to the farmers and the consideration for such service is paid by farmers to the Applicant. The spraying […]
ITAT Delhi held that assessee duly deducted TDS @2% u/s 194C Income Tax Act on payment of Common Area Maintenance (CAM) Charges as provisions of section 194I of the Income Tax Act is not applicable to this payment.
ITAT Kolkata held that enquiring on issues other than limited scrutiny issue, before conversion of limited scrutiny to complete scrutiny, is against the procedure laid down in Instruction No. 5/2016 of CBDT dated 14.07.2016. Accordingly, assessment order is quashed as nullity and bad-in-law.
Harbhan Singh Sandhu Vs CC (CESTAT Chandigarh) In view of the judgement of Hon’ble Supreme Court in the case of Shabina Abraham vs. CCE-2015 (322) ELT 372 (SC), wherein it has been held that no proceeding can be initiated against dead person as it amounts to violation of natural justice inasmuch as dead person, who […]
It is seen that Discharge Certificate in Form No. SVLDRS-4 under SVLDR Scheme 2019 has been issued to assessee. Appeal is dismissed as deemed to be withdrawn.
Rishad Shipping And Clearing Agency Pvt. Ltd. Vs Commissioner of Customs (Export) (CESTAT Mumbai) CESTAT find that in para 29 of the Order-in-Original, the original authority has held that the appellant were liable for penalty under Section 117 of the Customs Act, 1962 and subsequently ordered imposition of penalty of 2.0 lakhs under Section 114(i) […]
According to provisions of law, mutation is meant for the purpose of identifying person primarily liable for payment of tax. Mutation neither creates nor extinguishes title of any of parties to property.
Siddarthini Nanda Vs ACIT (ITAT Cuttack) A perusal of the show cause notice as also the satisfaction recorded by the AO in the assessment order, clearly does not mention the specific notice issued u/s.142(1) of the Act in respect of which non-compliance the penalty has been initiated. A perusal of the assessment order in all […]
ITAT Chennai held that AO duly verified the subject matter in re-assessment proceedings and concluded that LTCG declared by the assessee is genuine. Accordingly, setting aside the assessment order invoking revisional jurisdiction u/s 263 on the same subject matter unjustified.
