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Judiciary

Department cannot file Revise Application in terms of Section 35EE of excise

June 22, 2023 180 Views 0 comment Print

CESTAT Mumbai’s decision, clarifying role of Revenue in filing revise applications under Section 35EE of Excise Act, in the case of Mail Order Solutions (I) Ltd.

HC dismisses Writ due to detailed Section 147 order with extensive reasons

June 21, 2023 7296 Views 0 comment Print

Court dismissed the writ petition arguing that the impugned assessment order under Section 147 of the Act was, in fact, an appealable order, and had been passed providing extensive reasons.

Writ Petition Not Maintainable if based on mere Apprehension or Proposed Action

June 21, 2023 2304 Views 0 comment Print

Bombay High Court, the court held that a writ petition is not maintainable if filed purely on apprehension or proposed action.

ITAT deletes addition for Cash Deposit considering evidence submitted by appellant

June 21, 2023 2739 Views 0 comment Print

ITAT Delhi partially approves the appeal by the assessee in Sudha Vs ITO, eliminating additional cash deposit sourced from past savings and agricultural activities.

Non-Written Back Amounts: Section 41(1) Inapplicable, Clarifies ITAT

June 21, 2023 1737 Views 0 comment Print

In Raunika Fashion Pvt. Ltd. Vs ITO (ITAT Delhi) case, ITAT clarifies that Section 41(1) cannot be invoked when trading liabilities have not been written back in books of accounts.

PF-ESI due date aligned with Payment Month, Expenses can be claimed u/s 37 instead of 36(1)(va)

June 21, 2023 7506 Views 0 comment Print

ITAT Delhi’s ruling on Sentinel Consultants P. Ltd. vs ACIT addresses the due dates for PF-ESI contributions, aligning with the ESIC & PF Act over the Income Tax Act’s Mercantile System, impacting the assessment years 2018-19 and 2019-20.

Section 271(1)(c) quashed as AO not specified the grounds for penalty 

June 21, 2023 1020 Views 0 comment Print

An in-depth look at the ITAT Dehradun ruling in Saraswati Dynamics Pvt Ltd Vs ACIT, highlighting the importance of specifying the grounds for penalty under Section 271(1)(c) of the IT Act. Explore how the tribunal’s decision impacts tax jurisprudence

Delayed payment charges collected from customers from 01.07.2012 is not leviable to service tax

June 21, 2023 993 Views 0 comment Print

CESTAT Chennai held that service tax could not be levied on ‘delayed payment charges’ collected by the appellant from their customers from 01.07.2012 also.

Provisional release of goods directed on payment of enhanced customs duty

June 21, 2023 732 Views 0 comment Print

Madras High Court directed provisional release of goods on the payment of enhanced customs duty. Further, directed that prayer for waiver of demurrage be addressed to appropriate respondent.

Charitable activity genuineness unproved: Section 12AB Registration rejected

June 21, 2023 1080 Views 0 comment Print

Discover the intricacies of the ITAT Pune’s recent decision in Vashi Parivaar Foundation Vs Commissioner of Income Tax(Exemptions), highlighting the importance of proving the genuineness of charitable activities for gaining tax exemption.

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