मित्रों, हाई कोर्ट ऑफ़ दिल्ली ने 1 अक्टूबर 2018 को फैसला दिया की लिमिटेशन पीरियड की शुरुआत उस दिन से होगी जिस दिन डिपार्टमेंटल रिप्रेजेंटेटिव ऑर्डर की कॉपी ले ले। अगर कोई jurisdiction चेंज हुआ है तो वहां डिपार्टमेंटल का…
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Hon’ble Supreme Court in the case of ‘State of Punjab Vs. Shyamalal Murari and others reported in AIR 1976 (SC) 1177’ has categorically held that courts should not go strictly by the rulebook to deny justice to the deserving litigant…
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IN THE ITAT, DELHI BENCH N.K. SAINI, A.M. & AMIT SHUKLA, J.M. Gurinder Singh Dhillon v. ITO ITA No.6595/Del/2016 19 April, 2017 Assessee by: Deepak Thakkar, CA Revenue by: Anil Kumar Sharma, Senior Departmental Representative ORDER N. K. Saini, A.M.…
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AGRA TRIBUNAL held on 11th Sept 2018 that It is manifest from the facts recorded above that the penalty has been imposed with reference to disallowance of interest and commission expenses. It is not the case of the Revenue that…
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HIGH COURT OF KERALA held that here assessee was unable to file Tran-1 form within due date owing to technical glitches in GST website and could not avail of Cenvat credit, the assessee was granted liberty to approach to concerned…
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80jjaINCENTIVE IN FORM OF DEDUCTION OF 30% OF THE EMOLUMENTS PAID TO ADDITIONAL EMPLOYEES -SECTION 80JJA OF INCOME TAX ACT 1. The Incentive has been made available to following:- A. all assesses having income under the head profits and gains…
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ASSISTANT COMMISSIONER OF INCOME TAX vs. MULPURI FOODS AND FEEDS PVT. LTD. VISHAKAPATNAM TRIBUNAL ITA No. 292/Viz/2017 Sep 26, 2018 (2018) 54 CCH 0044 VishakapatnamTrib Legislation Referred to Section 68, 263 Case pertains to Asst. Year 2012-2013 Decision in favour…
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On July 30, 2018 The High Court of Bombay held that Investment made by the shareholders is not hit by Section 68 of the Act if the persons who invested in the shares of the respondent-assessee had PAN numbers allotted…
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On Jul 16, 2018 it has been held by JAIPUR TRIBUNAL that denial of the claim on the basis of suspicion without any cogent material to show that the assessee has brought back his own unaccounted income in the shape…
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Penny Stock decision on 2nd Aug, 2018: Claiming of exemption u/s 10(38) is valid as transactions were carried through Demat account and banking channel on which STT has been paid by assessee. Name of the assessee did not appear therein…
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