Judgements and Orders, Supreme Court and High courts of India

Upholding the claim of the assessee for exemption u/s 10(23C)(iiiae) of the Income Tax Act.

Guest 06 March 2021 at 17:38

Both these appeals filed by the assessee are directed against separate but identical orders of the Learned Commissioner of Income Tax (Appeals)-25, Kolkata [hereinafter the “CIT(A)”], passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dated 06.

Posted in Income Tax | 148 Views

Interpretation of the term “other institutions” appearing in Section 10(22) of the Income Tax Act.

Guest 06 March 2021 at 17:38

Posted in Income Tax | 125 Views

AO cannot make an addition if the assessee has produced all relevant GST and Billing documents

Guest 06 March 2021 at 17:38

This is an appeal preferred by the assessee against the order of the Ld.CIT(A)-8, Kolkata dated 16.09.2020 for AY 2007-08.

Posted in Income Tax | 162 Views

Decision made without giving a proper opportunity to the assessee is against the principles of natural justice, says ITAT

Guest 06 March 2021 at 17:38

This is an appeal preferred by the Assessee against the order of Ld.CIT(A)-Siliguri, dated 19.09.2019 for A.Y. 2013-14.

Posted in Income Tax | 86 Views

Rectification of defect in the challans for payment of Tribunal fees cannot be considered as delay in filing of the appeal.

Guest 06 March 2021 at 17:38

The assessee vide its application seeks permission to withdraw the impugned appeal for the reason that, it has opted for the scheme under “Vivad Se Vishwas Scheme, 2020”.

Posted in Income Tax | 98 Views

ASHISH SARAF Vs. PR COMMISSIONER OF INCOME TAX 4

Guest 06 March 2021 at 17:38

Allowed, subject to just exceptions and as per extant Rules.

Posted in LAW | 123 Views

Assessee directed to be more diligent and to file all documents before Ld. CIT(A) to pursue the appeal as per law.

Guest 06 March 2021 at 17:38

This is an appeal preferred by the Assessee against the order of Ld.CIT(A)-6, Kolkata, dated 22.10.2018 for A.Y. 2015-16.

Posted in Income Tax | 67 Views

Allowing the benefit of the Old Pension Scheme to the petitioners

Guest 06 March 2021 at 17:38

Present writ petition has been filed challenging the OM dated 17 W.P. (C) 1569/2021 th February, 2020 to the extent that it declares that only those candidates whose results for recruitment were declared before 01st January, 2004 against vacancies o

Posted in LAW | 769 Views

Opportunity of being heard shall be given before passing of any order by the GST Authority

Bimal Jain 05 March 2021 at 14:50

The Hon’ble High Court of Gujarat in Alkem Laboratories Ltd. v. Union of India [R/Special Civil Application No. 994 of 2021, decided on February 4, 2021] quashed and set aside the order imposing liability of Service tax along with interest & penalty

Posted in GST | 185 Views

No service tax liability on license fee and other fee for grant of liquor license

Bimal Jain 04 March 2021 at 17:00

The Hon’ble CESTAT Bangalore, in M/S. Anheuser Busch Inbev India Ltd. v. Commissioner of Central Tax [Service Tax Appeal No. 20374 of 2020, decided on February 18, 2021] held that no service tax under reverse charge mechanism is payable on the licens

Posted in Service Tax | 178 Views