M/s Mondal Traders filed an application before the Customs Authority for Advance Rulings (CAAR), Delhi, seeking a ...
(vii) CBDT has refused to grant extension of time for filing of return in view of the vague assertions, absence of details and adequate proof.
The High Court later reversed the ITAT’s decision, stating that the Section 154 proceedings were invalid because the notice was issued beyond the four-year limitation period under Section 154 (7). As ...
“i. Whether on the facts and in the circumstances of the case and in law, the Ld.CIT (A) right in deleting the addition u/s.69C of the Act to the tune of 4,75,42,385/- on account of non-genuine ...
The ITAT reiterated that the AO’s reliance on the Sales Tax Department’s information and statements without allowing cross-examination or conducting further inquiries was insufficient to treat the ...
1. The Principal Commissioner of Income Tax (Central)-2, C.R. Building, New Delhi – 110002 has challenged the order dated 03.12.2020 of the Income Tax Appellate Tribunal, Delhi Bench “F” New Delhi ...
High Court has held that where the proceedings have been concluded against the recipient under Section 73 of Central Goods and Services (‘CGST’) Act due to non-reflection of ITC in the relevant ...
Additionally, the ITAT pointed out that the PCIT invoked Explanation 2 of Section 263 in the final order but did not mention or confront the assessee with this basis during the show-cause stage, ...
If margin scheme is opted for a transaction of second hand goods, the person selling the car to the company shall not issue ...
(i) Inclusion of a free ‘Scraping Tool’ in the pack of Apsara Oil Pastels amounts to independent ‘supply’ of the scrapping ...
The AAR examined Inox Air’s submissions, including procedural details of gas dispatch, delivery, and invoicing, as well as ...
M/s. Kishor Projects P Ltd., 1st floor, Kalyan Park Society, Bhushan, Race Course Ring Road, Rajkot, Gujarat-360 001 [for ...