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Tag Archive: Evasion of GST

B.P.Mundra > Evasion of GST

On what ground Bail is granted in the case of alleged evasion of GST? HIGH COURT OF DELHI passed the Order date 14 Nov, 2020 in the czse of SHISH AGGRAWAL vs. CGST.

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 142 total views SHISH AGGRAWAL vs. CGST HIGH COURT OF DELHI HARPREET SINGH, LD SR. SPP, HARSH SETHI AND SARVAPRIYA MAKKAR, LD COUNSEL Application received from the court of Ld ACMM-1/PHC/NDD as Ld. Duty MM on 13.11.2020 Order date 14 Nov,…
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1973, Code of Criminal Procedure, Section 437

November 25, 2020

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    • Consequences of absence of the notice u/s. 143(2) of the Act before framing the assessment order? Answer order liable to to be quashed. RAM NIWAS JAIN vs.ITO. ITAT DELHI on 07-Jan-2021. Section 148: Consequences of granting approval by CIT in a mechanical manner by putting only “Yes”. Answer order liable to to be quashed. RAM NIWAS JAIN vs.ITO. ITAT DELHI on 07-Jan-2021.
    • Section 23(1)(c). Can AO make addition on account of notional rent when the property on rent in past is lying vacant in the relevant year and the assessee mention only the reason though no evidence of efforts made was submitted except the evidence that the property was on rent in next financial year.ITAT BOMBAY passed the order on Oct 30, 2019AY 2014-15 EMPIRE CAPITAL PVT. LTD. vs. ACIT. Decision in favour of assessee
    • अगर SVA की वैल्यूएशन DVO के वैल्यूएशन से ज्यादा आती है तो कर अधिकारी धारा 50C के प्रावधान के अनुसार कौन सी वैल्यू लेगा?ITAT Mumbai ने 18.11.2016 को Sangeeta Vijay Kumar, Mumbai vs Acit 25(2) को इसका ऑर्डर पास किया है।
    • Is punitive charges paid to the railways disallowable u/s 37(1) by holding as penalty. Ans is No. Order passed by ITAT KOLKATA on Nov 20, 2020 in the case of RUNGTA MINES PVT. LTD.vs. ACIT.
    • Is deduction under section 36 (1)(iii) for interest paid allowable when the relevant borrowed capital was given as interest free advance to sister concern for business expediency of the assessee. ITAT Jaipur passed the order on 11th Sept;2020 in the case of Kalya Awas Vikas (P). Ltd. v. ACIT