Day: July 22, 2017
No illegality if notice us 226(3)(iii) to assessee not issued simultaneously or prior to notice issued to bank for attachment of account u/s 226(3)(i) for recovery of tax demand – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2003 (2017) (07) HC The Question involved: An interesting question …
Duplication in alleged entries was a classic case of non-application of mind by AO as he persisted with his belief that such amount had escaped assessment – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2002 (2017) (07) HC The Question of Law framed for determination: Did the …
Penalty for failure to deduct tax quashed as NOIDA is exempt from TDS. Assessee was under bonafide belief that tax was not liable to be deducted – Allahabad High Court ABCAUS Case Law Citation: ABCAUS 2001 (2017) (07) HC The Question of Law for determination: Whether the tribunal …
FAQ on GST Laws pertaining to to registration, transition etc. Government has issued a new FAQ containing 50 Question and answers
Disciplinary proceedings against CA for wrong certificate with manipulated figures quashed by Supreme Court. No material was on record to establish charges ABCAUS Case Law Citation: ABCAUS 2000 (2017) (07) SC Brief Facts of the Case: ICAI took disciplinary action against a chartered accountant for issuing certificates for …