Assessment order u/s 153C will supersede an earlier order passed u/s 143(3). ITAT allowed the additional ground raised and restored the issue to the file of Assessing Officer ABCAUS Case Law Citation: ABCAUS 2582 (2018) (10) ITAT Important Case Laws Cited/relied upon by the parties: CIT vs. Anil …
Non service of notice-affidavit of director cannot be brushed aside lightly. ITAT remands the issue to Assessing Officer to decide afresh ABCAUS Case Law Citation: ABCAUS 2581 (2018) (10) ITAT The assessee had filed an appeal against the order of CIT(A) in confirming the disallowance made by the …
Disallowance For prepaid insurance expenses set aside on the principle of consistency where incurrence of expenditure for the purposes of business was not disputed ABCAUS Case Law Citation: ABCAUS 2580 (2018) (10) ITAT Important Case Laws Cited/relied upon by the parties: ACIT vs. Shri Satish Sehrawa CIT Vs. …
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 …
Guidelines for handling, storage of valuable goods seized, confiscated by Customs. Implementation of e-malkhana system, GPS tracking, X-ray machines etc Instruction No. 17/2018 -Customs F.No. 394/97/2015-Cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes & Customs (Investigation-Customs) New Delhi , dated …
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: …