Siddhabali Stone Gallery Vs State of Gujarat (Gujarat High Court) Considering the documents placed on record which reveal that the petitioner had paid the integrated goods and services tax on the goods in question at the time of import thereof as well as the fact that after the conveyance came to be intercepted, the petitioner […]
Karan Bhalla Vs ITO (ITAT Delhi) The assessee has given the details of source of the cash which are reproduced in the order of the Ld. CIT(A).However no supporting documents have been filed. The assessee did not produce any independent evidence in support of cash flow statement. No evidence of any amount is received on […]
Smt. R. Santha Vs CIT (Madras High Court) There can be no allegation against the assessee of diversion assessee and her husband, who had established the dhall mill and that the assesee is at an advantage in obtaining finished product from her husband’s dhall mill and she will be assured of time delivery of the processed dhall and assured of quality […]
CIT (E) Vs Kanakia Art Foundation (Bombay High Court) We have perused the objects of the trust with a special focus on the objects which the Commissioner has referred to for holding that they are not charitable in nature. The Commissioner has referred to clause (f) of the objects but reproduced only part of it […]
If only a part of the amount deposited in the Capital Gains Account Scheme is utilized for the construction or purchase of a new asset within the specified time, income tax is chargeable on the unutilized amount.
The Tyre Plaza Vs Union of India & Ors. (Delhi High Court) Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim the input tax credit (ITC) has not been doubted by the Respondents. However, for no fault of the Petitioner, despite repeated attempts, it could […]
Sikka Motors Pvt. Ltd. Vs Commissioner, Central Goods And Service Tax & Ors. (Delhi High Court) Learned counsel for the Petitioner points out that in the present case, the eligibility of the Petitioner to claim ITC has not been doubted by the Respondents. However, for no fault of the Petitioner, despite filing the form GST […]
Addition made by AO during the assessment proceedings on the basis of unaccounted sales cannot be regarded as the turnover for the purpose of section 44AB of the Act because the documents relied upon by AO are neither the part of books of account nor would substitute the books of account or constitute the books of account of the assessee regularly maintained.
Manglesh Champaklal Gandhi Vs Aditya Birla Finance Ltd. (Gujarat High Court) It is clear that on reading the provisions of Section 13(4) of Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 with Rule 8 of Security Interest (Enforcement) Rules, 2002, the Court held that once possession notice is given under […]
t is apparently clear that appellant was providing cleaning service through manpower engaged under its control and supervision and not supplied manpower to the service receiver to undertake cleaning service under the control and supervision of the service receiver and and the same cannot be treated as Manpower, recruitment or Supply Services.
