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PARVIN KUMAR BATTA versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 25 DELHI (Delhi High Court)
Delhi High Court: FIRST AND LANDMARK - DELHI HIGH COURT - WRIT ADMITTED IN 153C CASE OF NON SEARCHED PERSON FOR NOT SUPPLYING SATISFACTION NOTE AND STATEMENT WITH ASSESSMENT ORDER WRIT ADMITTED IN 153C CASE OF NON SEARCHED PERSON FOR NOT SUPPLYING SATISFACTION NOTE AND STATEMENT WITH ASSESSMENT ORDER (ii) That, although, the impugned assessment order refers to… Read More ...
DCIT v. Bengal Shapoorji Housing Development Pvt. Ltd. (ITA No. 4369/Mum/ dt 22-3-2021 (AY. 2013-14 )
Mumbai Tribunal : S. 23 : Income from house property- Annual value-Builder-Stock in trade- Addition of notional rent estimated by the Assessing Officer in respect of unsold flats which are held as stock-in trade is held to be not valid. [S. 22, 23(5), 24] The assessee is in the business of construction of housing flats . The Assessing… Read More ...
Ekambaram Sukumaran v. The Income-tax officer, Delhi (Madras High Court)
Madras High Court: Assessment order under faceless assessment scheme struck down as it is passed in gross violation of principles of natural justice W.P. No.10433 of 2021 IN HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.04.2021 CORAM HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. No.10433 of 2019 & WMP Nos.11029 & 11032 of 2019 1 Ekambaram Sukumaran Plot No.20… Read More ...
Gemological Institute of America Inc. vs. Additional Commissioner of Income Tax International Tax Circle 2(3), Mumbai (ITAT Mumbai)
ITAT Mumbai: The ITAT Mumbai Bench has explained the impact of an Advance Pricing Agreement being signed by the assessee’s Indian associated enterprises, namely GIA India Laboratory Pvt Ltd, with the Central Board of Direct Taxes, in terms of which a part of the royalty received by the assessee company from its Indian AE had to refund… Read More ...
Dy.CIT Circle-12(1)(1) vs. M/s. Aluvind Architectural Pvt. Ltd (ITAT Mumbai)
ITAT Mumbai: Exceptions in low Tax effect circular not applicable to Penalty appeals We find at the outset, the ld AR argued that penalty that is in dispute before us, falls below the monetary limit prescribed by the CBDT in its Circular No. 17/2019 dated 08/08/2019 for preferring appeal by the Revenue before this Tribunal. We find… Read More ...
M/S SAS FININVEST LLP vs. NATIONAL E-ASSESSMENT CENTRE INCOME TAX DEPARTMENT NEW DELHI (DELHI HIGH COURT)
Delhi High court : Writ Petition admitted on the point that the assessment has been carried out under the Faceless Assessment Scheme, 2019 read with Faceless Assessment (1st Amendment) Scheme, 2021, without the revenue issuing a show-cause notice (accompanied by the relevant material) before proceeding to pass the impugned assessment order. 1. Allowed, subject to the applicant/petitioner curing the… Read More ...
Antony Alphonse Kevin Alphonse vs. The Income Tax Officer, National e-Assessment Centre (Madras High Court)
Madras High Court: Madras high quashes an assessment order passed by NFeAC even before the time to respond elapsed. "Since the impugned order has been passed before the time prescribed for filing the reply, it is evident that the impugned order has been passed with pre-set mind. In any event, the order has been passed without considering the… Read More ...
The Chief Election Commissioner of India Vs M R Vijayabhasker & Ors (Supreme Court)
Supreme Court : *The Chief Election Commissioner of India Vs M.R. Vijayabhasker & Ors* *Forum - Supreme Court of India* *Date-6th May 2021* *Sub-Freedom of Speech and expression, Importance of Open Court hearings.* In a case which is unique on its own deals with certain oral remarks made by *Chief Justice of Madras High Court Justice Sanjib Banerjee… Read More ...
Indian School, Jodhpur & Anr Vs State of Rajasthan & Ors(Supreme Court)
Supreme Court: *Indian School, Jodhpur & Another Vs State of Rajasthan & Ors ** *Forum-Supreme court of India* *Date-3rd May 2021* *Sub-Whether Rajasthan Schools (Regulation of Fee) Act, 2016 is ultra vires and whether order passed by the State authorities for reducing the school fees for private unaided school is a valid order?* The Supreme Court in… Read More ...
Cadila Healthcare Limited Vs CST-Service Tax Ahmedabad(CESTAT Ahmedabad Bench)
CESTAT Ahmedabad Bench: Cadila Healthcare Limited Vs CST-Service tax, Ahmedabad Forum-CESTAT Ahmedabad Date-27th April,2021 Sub-When a partner can not render service to the partnership firm as they are treated as one and same, whether the erroneously paid service tax on self assessment is eligible for refund The Ahmedabad Bench of CESTAT in the case of Cadila Healthcare was… Read More ...