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Messages - deepakgadgil

can u please provide me with full text of the case law
Dear Friends

I think the initial issue raised by Sunilji stands very much settled by Hon'ble SC judgement in case of Shri Sunil Lal - 46 Taxmann.com 300

CA Deepak Gadgil
Discussion / Re: Employee contribution of PF and ESI
November 06, 2014, 07:51:14 AM

at least for those in Maharashtra we now have a judgement of Hon'ble BBY HC -refer

ITA no. 1002 / 1034 of 2012 in case of Ghatge Patil Transports Ltd.

Discussion / Re: Copy of Proceeding sheet
November 06, 2014, 07:41:05 AM
Dear Colleges
while on the subject I would also like to share one good experience by me

Recently I had occassion to appear before one of the Hon'ble Commissioner Appeals Pune - for an appeal under Service Tax - immidiately after conclusion of hearing - he asked the person assisting him to record the proceedings take my sign on it - he put his  sign & seal on the same & immidiately handed over a copy of the same to me without asking.

It seemed like this was a normal practice followed by him.

May his tribe increase

In fact we can suggest the law makers to make this procedure a binding one


CA Deepak Gadgil
Discussion / Re: Copy of Proceeding sheet
November 06, 2014, 07:32:07 AM
Dear Senior Professional Brothers

There is an old circular which talks about "Fees for Inspection of assessment & other records  for obtaining copies of documents" - Circular : No. 17(XL-36), dated 28-6-1965. The same is there on records even today. I have myself used this one to get copies of order sheets when the Authorities were in denial mode.

There is also a very informative article written by Adv. Dr. C. P. Ramaswami on this subject published in July 2007 issue of BCAJ

CA Deepak Gadgil
Discussion / Re: 54EC
November 06, 2014, 07:11:41 AM
since this provision i.e. 54EC being a provision which intends to give some benefit / relief to the assessee from the imposition of tax, we feel that the same should be interpreted liberally. The various Tribunals have been very positive on this aspect so far.

Hon'ble Madras HC decision is really welcome, but the same has not been reported widely anywhere except TMI

CA Deepak Gadgil
In technical terms, once an intimation u/s 143(1) is accompanied by a notice of demand u/s 156, then for the purpose of the act this intimation has to be treated as an order only as notice u/s 156 is to be issued only as a result of an order.
Discussion / Disposal of Appeal
November 06, 2013, 06:52:42 AM
Dear Professional Collegues,
During the course of hearing (in Sept 2013) in one of my cases before CIT (A), I had cited 6/7 non jurisdictional tribunals' decisions in my favour & had also cited one jurisdictional tribunal's decision in my favour - which was delivered in Apr 2013.

Hon'ble CIT (A) also cited before me one more decision of jurisdictional tribunal delivered in Aug 2013 which was in my favour & also told me orally that I had a strong case.

However at the time of passing order, CIT (A) cited a decision of the same jurisidictional tribunal which was not in my favour & was delivered in May 2013 & dismissed my appeal by disallwoing my claim. This decision is still not available in the public domain - on the site of ITAT.

Further as a matter of fact - there were 3/4 other decisions of the same jurisidictional tribunal delivered between Apr 2013 to Sep 2013 - which were in my favour (- & are now available on ITAT website) but were not known to me at the time of hearing.

My Query - Was the CIT-A right in doing so? Are there any chances of success if I file Sec 154 application before the said Authority? OR shall I straightway approach the ITAT only?