Non-furnishing reasons for reopening vitiated the assessment proceedings in law. If assessee did not repeat request cannot mean that he waived its right to be provided the reasons – High Court   ABCAUS Case Law Citation: ABCAUS 2054 (2017) (08) HC The Grievance: Six appeals had been filed …

Reopening approval by an officer superior to Joint Commissioner invalid. Approval by a superior officer do not satisfy the requirement of Section 151(2) of the Income Tax Act.   ABCAUS Case Law Citation: ABCAUS 2053 (2017) (08) HC The Grievance: This present writ petition was filed under Articles …

TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act as assessee only availed internet connection and was not using any asset, plant or machinery which involved payment of rent.   ABCAUS Case Law Citation: ABCAUS 2052 (2017) (08) ITAT Important …

TDS Provision not applicable where no claim of expenditure was made by the assessee and assessee suo motu made disallowance u/s 40(a)(ia) of the Income Tax Act   ABCAUS Case Law Citation: ABCAUS 2051 (2017) (08) ITAT Assessment Year :  2008-09 and 2010-11 Brief Facts of the Case: …

Service Tax on foreign tourists operator services held ultra vires the Finance Act insofar as export of tour operator services include non-taxable services provided by tour operators. The High Court refuses to award prospective overruling so that the central government does not have to refund the service tax collected …

Television news software produced was eligible for deduction 80HHE as customized electronic data which is transmitted from India to a place outside India.   ABCAUS Case Law Citation: ABCAUS 2049 (2017) (08) HC The Grievance: The appellant Revenue was aggrieved by the order of the ITAT in allowing …