Judgments

  • Service Tax

Service Tax notice quashed as pre-SCN consultation was mandatory as per CBIC Master Circular

Service Tax notice quashed as pre-show cause notice consultation was mandatory as per CBIC Master Circular. Exception not apply on…

5 years ago
  • Income Tax

Non doctor running a hospital is not a professional for tax audit turnover limit purpose – ITAT

Non doctor running a hospital is not a professional for tax audit turnover limit purpose, but it is a business…

5 years ago
  • GST

GST Classification as Printed or Exercise Books-emphasis is on a functional characteristics- HC

GST Classification of books as Printed Books or Exercise Books-emphasis is on a functional characteristics, the purpose it serves -…

5 years ago
  • Excise/Custom

Interest is payable u/s 11AB for differential excise duty retrospectively due to escalation clause – SC

Interest is payable u/s 11AB on differential excise duty with retrospective effect due to escalation clause - Supreme Court uphelds…

5 years ago
  • Income Tax

Unaccounted tax liabilities go to reduce reserves for levy of deemed dividend u/s 2(22)(e)

Unaccounted tax liabilities to be deducted from reserves for levy of deemed dividend u/s 2(22)(e). AO should consider the liability…

5 years ago
  • Income Tax

No Penalty u/s 271(1)(c) without addition-Quantification of penalty depends upon addition

No Penalty u/s 271(1)(c) without addition-Quantification of penalty depended upon addition made to the income of the assessee - ITAT…

5 years ago
  • Income Tax

Penalty u/s 271(1)(c) for inadvertently not showing salary from second employer deleted

Penalty u/s 271(1)(c) for inadvertently not showing salary from second employer deleted as assessee suo moto recalculated and paid the…

5 years ago
  • Income Tax

Expenditure on advertisement and brand promotion allowed in the year in which incurred

Expenditure on advertisement and brand promotion allowed in the year in which incurred wholly and exclusively for the purposes of…

5 years ago
  • Income Tax

Dismissing appeal ex-parte by CIT(A) on very first date of hearing unjustified – ITAT

Dismissing appeal ex-parte by CIT(A) on very first date of hearing without giving proper opportunity to the assessee to prepare…

5 years ago
  • Income Tax

What is principal business of assessee is very tricky question-High Court

What is principal business of assessee is very tricky question-High Court remands case to ITAT to examine applicability of exception…

5 years ago