CESTAT Kolkata held that Asansol Durgapur Development Authority [ADDA] performing sovereign functions on behalf of the State Government of West Bengal is exempt from service tax. Accordingly, service ...
But his appointment was denied due to the pendency of a criminal case under Section 498A IPC. It also must be disclosed here that the rejection was premised on a circular that barred candidates with ...
ITAT Chennai held that cash collected from customers for purchase of stamp papers were deposited in bank hence source of cash deposits duly explained. Thus, addition towards unexplained cash deposits ...
In the case abovementioned ITAT have held that there is no need to purchase residential property in own name by any assesseee for the purpose of claim of capital gain u/s 54F.
ITAT Chennai held that estimation of 8% as income on the total receipt by AO is justifiable since assessee failed to substantiate its claim of earning 5% commission on total receipt. Accordingly, ...
Madras High Court held that assessment order passed under GST in the name of dead person in null and void. Accordingly, order is liable to be set aside. Facts- The impugned order dated 01.06.2022 is ...
For ensuring parity and uniformity In the application of the PPT provision under India’s DTAAs, it is clarified that the PPT provision is Intended to he applied prospectively. Accordingly, the PPT ...
Chennai set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment year 2017–18. The case involved an addition of ₹33 lakh under Section 69 of the ...