Analysis of ITAT Hyderabad’s decision in Mareddy Jagan Mohan Vs ITO: Cost levied for ignoring CIT(A) NFAC notices and impact on the assessee’s appeal.
Review of the ITAT Delhi’s decision on Arrow Manpower Services case. Discussion on the disallowance of depreciation claim and implications of the verdict.
ITAT Chennai’s landmark decision on the non-issuance of notice to Arunachalam, underlining the importance of natural justice in tax proceedings.
ITAT Delhi rules on the invalidity of a notice issued without accessing an assessee’s return, showcasing the nuances of the Income Tax Act.
ITAT Mumbai decides on the applicability of penalties under Section 271(1)(c) after disclosing concealed income under the IDS scheme.
Delhi High Court decides on the admissibility of evidence in PCIT Vs ARN Infrastructure, emphasizing officer authorization & corroborative evidence.
Delhi HC rules that only the Commissioner has the authority under the CGST Act to order the attachment of a bank account. Details on Vikas Enterprises case.
The crux of the matter revolved around whether such programs, including outstation camps and other activities, are subject to service tax or can avail exemptions.
The primary issue in contention was the Service Tax demanded on GTA services and whether it’s applicable in cases where no overcharges are made beyond the actual freight charges.
The judgment by the Gujarat High Court in this case reiterates the principle that parallel investigations on the same subject by different GST authorities can lead to legal complexities. By ordering the transfer of documents to a single investigating unit, the court ensures a streamlined process, emphasizing the need for coherence in legal proceedings.
