Judgements and Orders, Supreme Court and High courts of India

When is repair expenditure allowed as a deduction?

Poojitha Raam Vinay 18 August 2021 at 09:28

This appeal is filed by the ld. ACIT, Circle 5 (1), New Delhi, against the order passed by the ld. CIT (Appeals)�38, New Delhi, dated 18.09.2017 wherein the ld.

Posted in Income Tax | 138 Views

Quantification of penalty is dependent upon the additions made to the income of the assessee

Poojitha Raam Vinay 18 August 2021 at 09:28

This appeal filed by the assessee is directed against the order dated 31.01.2018 passed by the Commissioner of Income Tax(Appeals)-23, New Delhi relating to Assessment Year 2011-12.

Posted in Income Tax | 127 Views

Assessment u/s 143(3) r.w.s. 153C of the Income Tax Act

Poojitha Raam Vinay 18 August 2021 at 09:28

The appeals filed by the respective assessees are directed against the orders passed by Ld. CIT(A)-11, Bengaluru in their respective hands and they relate to the assessment years mentioned in the caption.

Posted in Income Tax | 170 Views

Statutory notice issued under section 142(1) r.w.s. 129 of the Income Tax Act

Poojitha Raam Vinay 18 August 2021 at 09:28

Assessee is in appeal against order of the ld.CIT(A)-3, Ahmedabad dated 31.12.2018 passed under section 271(1)(b) of the Income Tax Act, 1961.

Posted in Income Tax | 599 Views

Placement of specified medical instruments to unrelated customers like hospitals, labs constitute as supply under the CGST Act

Poojitha Raam Vinay 18 August 2021 at 09:28

Whether in the facts of the case, the provision of specified medical instruments by the applicant to unrelated parties like hospitals, lab etc for use without any consideration constitutes a "supply" or whether it constitutes "movement of goods".

Posted in GST | 145 Views