It is further observed and held that when the State is inclined to give some tax benefit to tax prayers, terms or provisions of the policy should be interpreted in a liberal manner and with an intention to see that the purpose for which the policy is framed is fulfilled and the beneficiaries is helped.
Inderjit Singh Mann Vs ACIT (ITAT Chandigarh) The assessee has filed copy of the sale deed dated 19.2.2009 in the paper book in which it is specifically mentioned that assessee received various advances from the purchasers on different dates in the year 2007 before execution of sale deed. According to the chart prepared by the […]
Once the documents clearly establish the name of the consignor, who is a registered dealer in the State, the proceedings should have been initiated against the owner of the firm instead of the driver, so as to enable him to respond to the notice.
It is submitted that Mobileye Connect is a surveying system used for collision avoidance and consists of three main components and functions of which are as under: (i) Camera Unit (ii) Display Unit (iii) GPS Unit
Mehala Machines India limited Vs ITO (TDS) (Madras High Court) TDS Delay- Offence u/s 276/278- Separate notice u/s 2(35) is not necessary before issuance of SCN to consider Directors as principal officers The Company assessee had deducted TDS but failed to pay within the prescribed time. As the Petitioners (Company & directors) had delayed the […]
CESTAT Kolkata held that Customs Broker cannot be held liable for mis-declaration as Bill of Entry (BOE) was filed by the Customs Broker based on the documents given by the importer and there is no evidence brought on record to show that the Customs Broker was aware of the misdeclaration.
CESTAT Chennai held that relevant date of filing refund claim under Rule 5 of the Cenvat Credit Rules in case of export of service is the date of realization of the foreign exchange.
Pratap Joisher Vs ACIT (ITAT Mumbai) ITAT Mumbai held that assessment framed on the basis of ‘base note’ without preferring to collect evidence based on ‘consent waiver form’ is not sustainable in the eyes of law. Facts-On receiving information by the Central Board of Direct Taxes (CBDT) from French Authority under Article 28 of the […]
CESTAT Mumbai held that rejecting exemption benefit and duty demand u/s 28 of Customs Act, 1962 by reassessing ‘cameras’ under general and residual description i.e. ‘others’ under 8525 8090 instead of declared specified classification i.e. 8525 8020 is unjustified.
CESTAT Chennai held that handling of export cargo is excluded from the purview of service tax. The same is not exempted service. In nut-shell, any activity on which no service tax is payable doesn’t make such activity an exempted service.
