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Dharmesh Gandhi Versus Assistant Commissioner (Anti-Evasion), CGST & Central Excise, Belapur Commissionerate & Ors
Bombay High Court : Sub:Whether bank account of family member and/or Joint can be attached under the CGST Act Forum-Bombay High Court Date- 10th March 2021 Citation-Dharmesh Gandhi Versus Assistant Commissioner (Anti-Evasion), CGST & Central Excise, Belapur Commissionerate & Ors The division bench of Bombay High court in the above case was dealing with attachment of nine bank account… Read More ...
Canon India Private Limited Vs Commissioner of Customs
Supreme Court : Landmark decision in the matter of Customs- Canon India Private Limited Vs Commissioner of Customs Forum-Supreme Court of India Date-9th March 2021 Sub: When once an assessment has been made by the Proper officer, whether the appellate or revision authority has power to do reassessment. Powers of Directorate of Revenue Intelligence explained. The apex court… Read More ...
Alka Khandu Avhad Vs Amar Syamprasad Mishra & Anrs
Supreme Court : Outstanding fees of an Advocate re Joint case filed by Husband and wife- Cheque issued by husband returned due to insufficient funds -whether Wife is liable u/s 138 of Negotiable Instrument Act-Supreme Court settles the law. Forum-Supreme Court of India Date- 08th March 2021 Citation-Alka Khandu Avhad Vs Amar Syamprasad Mishra & Anrs An interesting… Read More ...
Engineering analysis centre of Excellence Private Limited Vs CIT
Supreme Court : Supreme Court settles the long standing dispute regarding the taxability of sale of software. Case- ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED Versus THE COMMISSIONER OF INCOME TAX & ANR. Date- 2nd March 2021 The apex court today in a catena of appeals was dealing with the following four categories of cases where the issue… Read More ...
Dr.S.Muthian vs. ACIT (Madras High Court)
Madras High Court: Synopsis: The Madras High Court noted that as per Section 5(1) of the Income Tax Act, the assessee comes under the category of NOR assessee and is liable to pay tax only on income earned in India. Specifically, Section 5(1) excludes “income which accrues or arises outside India“ in the case of Not Ordinarily Resident… Read More ...
FRANKLIN TEMPLETON TRUSTEE SERVICES PRIVATE LIMITED AND ANOTHER VERSUS AMRUTA GARG AND OTHERS
Supreme Court of India : *FRANKLIN TEMPLETON TRUSTEE SERVICES PRIVATE LIMITED AND ANOTHER VERSUS AMRUTA GARG AND OTHERS* Forum -Supreme Court of India Date-12/02/2021 *Sub-Whether winding up of the schemes of the Franklin Templeton based on the consent of the unit holders in the e-voting was valid or it required consent of all the Unit Holders* . An interesting issue… Read More ...
Radha Raman Tripathy v. Chief Commissioner of Income Tax, Ranchi
Central Information Commission: A sum of Rs.2500/- has been imposed on the CPIO and DCIT Mrs. Chinmay Marathe, office of the CCIT, Ranchi for obstructing information to the applicant on false grounds. Read More ...
JAIPUR CITY TRANSPORT SERVICES LTD. Vs. A.C.I.T (TDS), JAIPUR
ITAT, JAIPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM : 1. In the case appeal filed before THE INCOME TAX APPELLATE TRIBUNAL, where the appellate opt to VIVAD SE VISHWAS SCHEME. The ITAT only adjudicate the issue of condonation of delay. Held yes. 2. In a government company the delay can be condone 427 days on the ground of transfer/retirement of concerned person who have… Read More ...
M/s Wholesale Cloth Merchant Association, New Cloth Market, Kota. Vs. Pr.C.I.T. (Central), Jaipur (Rajasthan)
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR: 1.Whether the order passed u/s 12AA(3) and 4 by PCIT (central) for cancellation of Registration of trust is illegal invalid due to without jurisdiction where the jurisdiction of assent purpose transfer to central circle u/s 127 from the exemption, held yes (in favour of assessee). 2.Whether the order for cancellation of registration of a trust… Read More ...
Unnikrishnan V S Vs. Income Tax Officer (ITAT Mumbai)
ITAT Mumbai: The ITAT Mumbai had to consider two questions of law: 1. On the facts and in the circumstances of the case and in law, the Commissioner of Income-tax (A) has erred in upholding the action of the learned Assessing Officer to tax Employee Stock Option as perquisite u/s 17. 2. Without prejudice to above, on… Read More ...