Judgements and Orders, Supreme Court and High courts of India

As per Consumer Protection Act losing a case on merit could not be termed as deficiency in service by the advocate: Supreme Court

Bimal Jain 24 November 2021 at 10:30

Hon’ble Supreme Court in Nandlal Lohariya v. Jagdish Chand Purohit and Ors. [S.L.P. (C) Diary No. 24842 of 2020, decided on November 8, 2021] held that in each and every case where a litigant has lost the case on merits and is not guilty of negligenc

Posted in LAW | 310 Views

Job work services such as anodizing, plating, on goods/materials belonging to registered persons attracts 12% GST

Bimal Jain 24 November 2021 at 10:30

In M/s Alcoats [KAR ADRG 62/2021 dated October 29, 2021] Karnataka Authority for Advance Ruling ("KAAR") held that job work services undertaken by M/s Alcoats ("the Applicant") by way of treatment or processing such as anodizing, plating, on the goo

Posted in GST | 166 Views

Verification of large deductions claimed u/s 54-B, 54-C, 54-D, 54-G of the Income Tax Act

Poojitha Raam Vinay 23 November 2021 at 11:18

Income Tax (“PCIT” in short ), Raipur-1 communicated to the assessee on 26.03.2021 passed under Sect ion 263 of the Income Tax Act, 1961

Posted in Income Tax | 171 Views

Deletion of disallowance of deduction u/s 80IA of the Income Tax Act, 1961

Poojitha Raam Vinay 23 November 2021 at 11:18

These two appeals by the Revenue arise out of the separate orders dated 28-10-2016 & 10-01-2017 passed by the CIT(A)-4, Pune in relation to the assessment years 2012-13 and 2013-14

Posted in Income Tax | 142 Views

Calculation of Capital Gain by invoking the provisions of Section 50C of the Income Tax Act

Poojitha Raam Vinay 23 November 2021 at 11:18

This appeal by the Revenue is directed against the order passed by the CIT(A)-1, Aurangabad on 23-06-2017 in relation to the assessment year 2014-15.

Posted in Income Tax | 204 Views

Taxability of amount received by a Switzerland based non-resident from its Indian Affiliate

Poojitha Raam Vinay 23 November 2021 at 11:18

This appeal by the assessee is directed against the final assessment order dated 09.12.2020 passed by the Assessing Officer (AO) u/s.143(3) r.w.s.144C(13) of the Income-tax Act, 1961

Posted in Income Tax | 182 Views

Assessee challenges the assumption of jurisdiction by AO u/s 147 of the Income Tax Act

Poojitha Raam Vinay 23 November 2021 at 11:18

This is an appeal filed by the assessee against the order of ld. CIT(A)-2, Jaipur dated 15.03.2018 for the assessment year 2008-09.

Posted in Income Tax | 161 Views

Rejection of books of accounts by invoking provisions of Section 145(3) of the Income Tax Act

Poojitha Raam Vinay 23 November 2021 at 11:18

This is an appeal filed by the assessee against the order of ld. CIT(A)-1, Jodhpur (Camp at Jaipur) dated 18.12.2018 pertaining to assessment year 2012-13.

Posted in Income Tax | 196 Views

Criteria for levy of penalty u/s 271D of the Income Tax Act

Poojitha Raam Vinay 23 November 2021 at 11:18

This is an appeal filed by the assessee against the order of ld. CIT(A)-2, Jaipur dated 28.06.2019 pertaining to A.Y 2009-10 wherein the assessee has challenged the confirmation of levy of penalty u/s 271D of the Act.

Posted in Income Tax | 261 Views