Dive into the Allahabad High Court’s judgment in Chandra Bhan Vs Union Of India, which rules on the validity of manual notices issued under Section 148 of the Income Tax Act without DIN.
For issuance of SCN involving extended period of limitation, suppression has to be brought on record which has not been done in this case by revenue.
Analysis of Jharkhand High Court’s judgment in A.M. Enterprises Vs State of Jharkhand, quashing TDS-related criminal proceedings. Insights into Section 276B and its implications.
Analyzing Delhi High Court’s decision in Dhruv Suri Vs ITO. The court has directed the appellant to file tax return pursuant to Section 148.
CESTAT Ahmedabad order on Pharmanza India Pvt Ltd vs C.C.E. & S.T. case. Understand why manufacturing of drugs is not subject to business auxiliary service tax.
Analysis of Tvl. Raja Stores Vs Assistant Commissioner (ST) ruling by the Madras High Court. Learn why a GST audit can’t be conducted on a closed business.
Explore the intricacies of ACIT Vs Satish Kumar Keshri, a pivotal case by the Patna High Court about the application of Section 153A in Income Tax assessments. Learn about the court’s stand and its implications.
Required certificate under Section 65B(4) of of Evidence Act is unnecessary if original document itself is produced. This can be done by owner of a laptop computer, computer tablet or even a mobile phone, by stepping into witness box and proving that concerned device, on which original information is first stored, is owned and/or operated by him.
ITAT Ahmedabad held that payment of cash towards purchase of land exceeding the prescribed limit is duly disallowed under section 40A(3) of the Income Tax Act.
ITAT Ahmedabad held that tax deduction at source doesn’t apply to service which are neither availed nor rendered and not even utilized in India. Accordingly, disallowance u/s 40(a)(ia) unjustified.
