Classification of service depends on essential character of service
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (“the Tribunal”) in the case of M/s. Talala Taluka Sahakari Khand […]
Important Pronouncements
Important Pronouncements
Important Pronouncements
Primary allegation cannot be added to the SCN by issuing Supplementary Notice
The Hon’ble Delhi High Court (“the High Court”) in the case of M/s. Usha Rani Girdhar v. Income Tax Officer
Important Pronouncements
ICAI has suo moto powers to initiate disciplinary actions against CAs without written complaint
The Hon’ble Delhi High Court in C.A. Sanjay Jain v. Institute of Chartered Accountants of India & Ors. [W.P.(C) 3372/2020,
Important Pronouncements
Revenue Department has the discretion to allow/disallow redemption of prohibited hazardous waste
The CESTAT, New Delhi in M/s Ayyan Energy Resources (P) Ltd. v. Commissioner [Customs Appeal No. 567 of 2011 dated
Important Pronouncements
Expenditure incurred for construction of a new facility and subsequently abandoned at Work-in-progress stage is allowable as Revenue Expenditure
The Income Tax Appellate Tribunal, Hyderabad (“the ITAT”) in DCIT v. Omega Shelters Pvt Ltd [I.T.A. No. 612/Hyd/2017 dated October
Important Pronouncements
Ex-parte orders passed are in violation of the principles of natural justice and entails civil consequences
The Hon’ble Patna High Court in National Co-operative Consumer Federation of India Limited v. State of Bihar [Civil Writ Jurisdiction
Important Pronouncements
Self-assessment of tax liability during Audit before June 30, 2019 can be consider as ‘Quantification’ under SVLDR Scheme, 2019
The Hon’ble Madras High Court (“the High Court”) in the case of M/s. Win Power Engineering Pvt. Ltd. v. The
Important Pronouncements
Personal savings of a government employee cannot be suspected for several years
The Income Tax Appellate Tribunal, Ahmedabad Bench (“the ITAT”) in Piyushbhai Mangalbhai Patel Vs Income Tax Officer [I.T.A. No.198/Ahd/2020 dated
Important News, Important Pronouncements
SC issued notice in a matter allowing ITC on construction of the immovable property for the purpose of rent; listed in 3rd week of January 2023
The Hon’ble Supreme Court of India issued a notice in a matter challenging the decision of the Hon’ble Orissa High
Important Pronouncements
Interest income need not to be assessed when assessee is a Non-resident
The Income Tax Appellate Tribunal, Mumbai (“the ITAT”) in the case of JCIT v. Rahul Rajnikant Parikh [I.T.A. No. 638,639,640/Mum/2022