There is no immunity format . If you are writing for waiver of penalty , you have make application under section. 273A of the Act . Please give more information about facts and under which offences of penalties you intend to apply for immunity . (read more)

Assuming this is a case of Reassessment under the new regime, a Notice under section 143(2) of the Act cannot be issued after the issuance of show cause notice under section 144B of the Act unless the assessee has not filed its return of income. Issuance of a show cause notice on a Saturday night… (read more)

In Bombardier Transportation India Pvt. Ltd. v Dy. DIT (TDS) (2023)455 ITR 278 / 149 taxmann.com 460 (Guj)( HC) for delay in granting refund pursuant to order of Tribunal which is affirmed by High Court . The assessee is entitled to refund with interest and additional interest. Court directed to comply the direction within three… (read more)

The construction services in case of sale of flats are covered by entry 3 of notification 11/2017-Central Tax (R) dt.28.6.2017. The said entry and clarificatory note below the said notification are as under: “Slno.Chapter section or heading Description of service Rate (per cent) Condition 3. 9 Heading 9954 (i) Construction of a complex, building, civil… (read more)

The facts are not clear . I presume that the shipping business of Non -Residents are assessed under section. 172 of the Act then the provisions of 194C & 195 of the IT Act have no application in respect of payments made towards freights to foreign companies. The assessee has to show that the shipping… (read more)