Judgements and Orders, Supreme Court and High courts of India

Is an import license required for importing smart plugs that do not generate Wi-Fi or Bluetooth signals?

Guest 20 April 2021 at 17:13

By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 23.09.2020 passed by theJoint Commissioner of Customs, Gr. VA, Nhava Sheva-V i.e., respondentNo.3 and further seeks a direction to the re

Posted in LAW | 160 Views

Gift vouchers are neither goods nor services, but instruments used as consideration for payment - Controversy Saga Continues

Bimal Jain 20 April 2021 at 13:09

The AAAR, Tamil Nadu in the matter of Kalyan Jewellers India Ltd. [Order-in-Appeal No. AAAR/11/2021 (AR), dated March 30, 2021] modified the order passed by the AAR, Tamil Nadu to the extent that vouchers are neither good nor service and the Central

Posted in GST | 170 Views

Section 143(2) proviso applies in case of return filed u/s 139(1) of the Act and not qua revised return u/s. 139(5) of the Act.

Guest 19 April 2021 at 11:19

These assessee’s and Revenue’s cross appeals for Asst. Year 2014-15 arisefrom the Commissioner of Income Tax (Appeals)-10, Hyderabad’s orderdt.26.08.2019 passed in case No.0220/CIT(A)-10/2016-17, in proceedings under Section 143(3) of Income Tax Act,

Posted in Income Tax | 134 Views

Erred in not allowing deduction u/s. 54F of the Income Tax Act

Guest 19 April 2021 at 11:19

These assessee’s and Revenue’s cross appeals for Asst. Year 2014-15 arisefrom the Commissioner of Income Tax (Appeals)-10, Hyderabad’s order dt.26.08.2019 passed in case No.0220/CIT(A)-10/2016-17, in proceedings under Section 143(3) of Income Tax Act

Posted in Income Tax | 168 Views

Shri Tirath Ram Sahni,, Ahmedabad DCIT, Circle-3(3),, Ahmedabad

Guest 19 April 2021 at 11:19

These seventeen appeals filed by different assessees except ITA No. 1562/Ahd/2018, 19/Ahd/2020 & 199/Ahd/2020 & C.O. No. 177/Ahd/2019 filed by revenue, arise from order of the CIT(A), in proceedings under Income Tax Act, 1961; in short “the Act”.

Posted in Income Tax | 135 Views

Vinodkumar Shyamlal Toshniwal,(Prop. Micro Metal), Bhavnagar The DCIT, Circle-1,, Bhavnagar

Guest 19 April 2021 at 11:19

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad (‘CIT(A)’ in short), dated 01.12.2017

Posted in Income Tax | 146 Views

ACIT, Circle-3(3), Ahmedabad Mohamadiqbal Ganibhai Meghreji, Ahmedabad

Guest 19 April 2021 at 11:19

Posted in Income Tax | 135 Views

Appeal with reference under section 143(3) r.w.s. 147 of the Income Tax Act, 1961

Guest 19 April 2021 at 09:59

The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Ahmedabad (‘CIT(A)’ in short), dated 27.07.2018 arising in the assessment order dated 27.09.2017 passed by the Assess

Posted in Income Tax | 238 Views

Assessee’s appeal liable to be dismissed as per provisions of Rule 19(2) of the Income-tax (Appellate Tribunal) Rules, 1963

Guest 19 April 2021 at 09:59

This appeal is filed by the assessee against the order of the ld CIT(A)-XXVIII, New Delhi dated 15/03/2010 for Assessment Year 2006-07.

Posted in Income Tax | 121 Views

Ground of appeal is a deletion of the addition made u/s. 68 of the Income Tax Act

Guest 19 April 2021 at 09:59

The aforesaid appeals have been filed by the Revenue against separate impugned order of even date, 29.01.2016 passed by ld. CIT(A)-I, New Delhi for the quantum of assessment passed u/s.143(3) for the Assessment Year 2012- 13. In both the appeals, the

Posted in Income Tax | 98 Views