Category: Judgments
Under GST Regime service tax audit under Rule 5A can not be initiated Gujarat High Court in a judgment with far reaching implications stayed Service Tax Audit by CAG. This would definitely put a break on the harassment of the assessees by authorities who were issuing fresh notice for service tax …
No Penalty u/s 271(1)(b) when as per the assessment order, the assessee appeared time to time and explained return, furnished documents as requisitioned and case was heard and discussed – ITAT ABCAUS Case Law Citation: ABCAUS 2578 (2018) (10) ITAT Important Case Laws Cited/relied upon by the parties: …
Trust receiving donations under no obligation to verify the source of fund of donor or whether such fund was acquired by any unlawful activity- High Court ABCAUS Case Law Citation: ABCAUS 2577 (2018) (10) HC Important Case Laws Cited/relied upon by the parties: CIT v. Red Rose School …
High Court quashed the appointment of Special Auditor u/s 142(2A) when the matter was remanded on a specific issue and no complexity was involved in the adjudication ABCAUS Case Law Citation: ABCAUS 2576 (2018) (10) HC For the relevant assessment year, the petitioner’s return of income was processed …
No concealment penalty based on circumstantial evidence of bogus purchases where the income was estimated on the basis of circumstances brought on record ABCAUS Case Law Citation: ABCAUS 2575 (2018) (10) ITAT Important Case Laws Cited/relied upon by the parties: CIT Vs. Gujarat Ambuja Export Ltd. Sanjay Oilcake …
Release of convicts prosecuted under Income Tax Act on probation- Special Judge dismiss Revenue’s appeal delay condonation application for casual approach ABCAUS Case Law Citation: ABCAUS 2574 (2018) (10) AC Important Case Laws Cited/relied upon by the parties: Mohd. Hasim Vs State of UP State of Nagaland Vs.Lipok …
Allahabad High Court issues notice to CBDT on levy of interest u/s 234A despite due date extension A Division Bench of Hon’ble Allahabad High Court in a PIL filed by Lucknow CA Tax Practitioners Association issued notice to CBDT on the issue of levy of interest u/s 234A …
High Court directs payment to Kerala Chief Minister’s Distress Relief Fund for restoration of the appeals and consideration on merits by Tribunal ABCAUS Case Law Citation: ABCAUS 2573 (2018) (10) HC Many High Courts have issued directions to Petitioners to deposit sums to Kerala Chief Minister’s Distress Relief …
Gauhati HC directs CBDT to consider extension to 31.12.2018 and pass an speaking order on or before 25.10.2018. CBDT denies further extension-order passed detailed order as per Gauhati High Court Direction Read More >> 31.10.2018 Gauhati HC in a fresh motion moved by Tax Bar Association asks CBDT …
CA held guilty of misconduct by not obtaining bank confirmation by exercising due diligence when fake statement was only a printed paper with no signatures or seal ABCAUS Case Law Citation: ABCAUS 2572 (2018) (10) AA Important Case Laws Cited/relied upon by the Appellant: Council of Institute of …