M/s. Apeejay Surrendra Park Hotels Ltd. Versus Commissioner of Service Tax,...
M/s. Apeejay Surrendra Park Hotels Ltd. Versus Commissioner of Service Tax, Kolkata - Service Tax - CESTAT KOLKATA - Tri - Waiver of pre-deposit of Service Tax - Imposition of equal amount of penalty -...
View ArticleAnalysis of the major amendments under Punjab VAT (Second Amendment) Act,...
Analysis of the major amendments under Punjab VAT (Second Amendment) Act, 2013 - Part-1 - VAT - CST - GST - By - AMIT BAJAJ ADVOCATE - Dated - 29-11-2013 - The Punjab Value Added Tax (Second Amendment)...
View ArticleACIT, Central Circle-13, New Delhi Versus Diamond Hut India (P) Ltd. - Income...
ACIT, Central Circle-13, New Delhi Versus Diamond Hut India (P) Ltd. - Income Tax - ITAT DELHI - Tri - Valuation of stock discrepancy between stock statements filed in Bank and stock shown in books of...
View ArticleValuation of stock discrepancy between stock statements filed in Bank and...
Income Tax - Dated - 29-11-2013 - Valuation of stock discrepancy between stock statements filed in Bank and stock shown in books of accounts - The assessee s income is to be assessed not on the basis...
View ArticleCommissioner of Income Tax Versus Swadeshi Cotton Mills Co. Ltd. - Income Tax...
Commissioner of Income Tax Versus Swadeshi Cotton Mills Co. Ltd. - Income Tax - ALLAHABAD HIGH COURT - HC - Whether Withdrawal of refund u/s 244(1A) can be made by rectification u/s 154 Held that - The...
View ArticleWhether Withdrawal of refund u/s 244(1A) can be made by rectification u/s 154...
Income Tax - Dated - 29-11-2013 - Whether Withdrawal of refund u/s 244(1A) can be made by rectification u/s 154 Held yes - HC - TMI Tax Updates - Highlights ................................... Income...
View ArticleCommissioner of Income Tax Versus Shervani Sugar Sindicate Ltd. - Income Tax...
Commissioner of Income Tax Versus Shervani Sugar Sindicate Ltd. - Income Tax - ALLAHABAD HIGH COURT - HC - Relief u/s 80G donation made to Sherwani Charitable Trust - notional trustee s remuneration...
View ArticleM/s Kamakhya Agro Industries Ltd. Versus Dy. Commissioner Of Income Tax...
M/s Kamakhya Agro Industries Ltd. Versus Dy. Commissioner Of Income Tax (Osd), Varanasi - Income Tax - ALLAHABAD HIGH COURT - HC - Condonation of delay Held that - The Tribunal in the case of another...
View ArticleInterest on amount in P.D. account The amount adjusted was lying in P.D....
Income Tax - Dated - 29-11-2013 - Interest on amount in P.D. account The amount adjusted was lying in P.D. Account of Commissioner of Income Tax (Appeals) - revenue directed to pay the interest on the...
View ArticleCommissioner of Income-tax, Agra Versus Devendra Kumar Gupta - Income Tax -...
Commissioner of Income-tax, Agra Versus Devendra Kumar Gupta - Income Tax - ALLAHABAD HIGH COURT - HC - Income of minor - additions u/s 69 - Held that - The children filed returns under Amnesty Scheme,...
View ArticleThe children filed returns under Amnesty Scheme, which had been accepted by...
Income Tax - Dated - 29-11-2013 - The children filed returns under Amnesty Scheme, which had been accepted by the Assessing Officer, treating their separate income as such this amount was not liable to...
View ArticleCOMMISSIONER OF INCOME TAX-IV Versus M/s ANAND FOOD PRODUCTS - Income Tax -...
COMMISSIONER OF INCOME TAX-IV Versus M/s ANAND FOOD PRODUCTS - Income Tax - ANDHRA PRADESH HIGH COURT - HC - Revision u/s 263 on the ground that Proper enquiry not conducted by the AO - Held that - The...
View ArticleLokmanya Shiksha Samiti Versus Income-tax Officer - Income Tax - Case Laws
Lokmanya Shiksha Samiti Versus Income-tax Officer - Income Tax - MADHYA PRADESH HIGH COURT - HC - Approval as an educational institution u/s 10(23C) (vi) application rejected on the ground that the...
View ArticleApproval as an educational institution u/s 10(23C) (vi) The application for...
Income Tax - Dated - 29-11-2013 - Approval as an educational institution u/s 10(23C) (vi) The application for exemption for the F.Y. 2012-13 was filed before 30.09.2013 -Technically it should have been...
View ArticleThe Commissioner of Income Tax, Amritsar Versus Sh. Narinder Kumar, L/H of...
The Commissioner of Income Tax, Amritsar Versus Sh. Narinder Kumar, L/H of Sh. Roshan Lal C/o M/s Roshan Lal Sons - Income Tax - PUNJAB HARYANA HIGH COURT - HC - Validity of assessment order - the...
View ArticleThe presence of son of deceased assessee in assessment proceedings cannot...
Income Tax - Dated - 29-11-2013 - The presence of son of deceased assessee in assessment proceedings cannot raise an inference that he represented the entire estate with consent of other legal...
View ArticleRe-assessment u/s 147 - If the assessee wanted to challenge and question that...
Income Tax - Dated - 29-11-2013 - Re-assessment u/s 147 - If the assessee wanted to challenge and question that the information received from the DIT as not specific or vague, such plea or contention...
View ArticleM/s. Maersk BV (formerly known as Nedlloyd BV) C/o. Maersk Line India Pvt....
M/s. Maersk BV (formerly known as Nedlloyd BV) C/o. Maersk Line India Pvt. Ltd. Versus Dy. Director of Income Tax, International Taxation - Income Tax - BOMBAY HIGH COURT - HC - Assessee aggrieved -...
View ArticleAssessee aggrieved - appeal before tribunal - whether a partner can be...
Income Tax - Dated - 29-11-2013 - Assessee aggrieved - appeal before tribunal - whether a partner can be aggrieved person for an order against the Partnership Firm - Held yes - HC - TMI Tax Updates -...
View ArticleMagnolia Estates (P) Ltd. Versus ITO, Ward-5 (1), New Delhi - Income Tax -...
Magnolia Estates (P) Ltd. Versus ITO, Ward-5 (1), New Delhi - Income Tax - ITAT DELHI - Tri - Reopening u/s 147 where assessment subsequent to issuance of intimation u/s 143(1) - Held that - The AO...
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