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Search results for: Bombay High Court

SC's Order in the Case of Singapore Airlines Ltd. Vs CIT

SC: Extra Commission Eligible for TDS Deduction Under 194H By Airlines

The Supreme Court held that Section 194H of the Income Tax Act, for the case of Supplementary Commission amounts made via the travel agent, and hence the Airlines would obligate to deduct TDS on the same concern. The bench consisting of Justices Surya Kant and MM Sundresh sustained the Delhi High Court judgment and overruled […]

Bombay High Court's Order for Shailesh Shah

HC: Tax Reassessment Notices Invalid U/S 148 to a Dead Person

Against the dead person, the Bombay High Court ruled that a reassessment notice is not valid until the legal representatives submit to the jurisdiction of the Assessing Officer without lifting any protest. The division bench of Justice Dhiraj Singh Thakur and Justice Valmiki Sa Menezes, the legal representatives do not give their right for the […]

GSTAT (GST Appellate Tribunal)

GSTAT: Definition, Members, Reason of Delay Domino Effect

What is the GSTAT? The Central Goods and Service Tax Act, 2017 (CGST Act) in Section 109 mandates the constitution of a Goods and Service Tax Appellate Tribunal (GSTAT) and its Benches. Under the GST laws, the GSTAT would be a specialized appellate authority for resolving disputes. GSTAT has not yet been applied even after […]

Delhi ITAT's Order Related to Penalty U/S 271(1)(c)

ITAT Delhi Removes Penalty Without Noting Charge in the Tax Notice U/S 274

The Income Tax Appellate Tribunal (ITAT), Delhi bench headed via Mr Challa Nagendra Prasad, Judicial Member has discarded the imposition of penalty under section 271(1)(c) without citing a specific charge in the notice issued under section 274. The petitioner, Mr Atul Kumar Bansal has furnished a petition with respect to the confirmation of the imposition […]

HC Notice for Centre Over GST Rule on Account Suspension

HC: Notice to Govt for GST Registration Suspension without Hearing

A notice has been issued to the Union and Maharashtra governments by the Bombay High Court, asking for a reply to the petition regarding the changes to the GST compliances through which the GST enrollment could get suspended excluding providing the influenced party a hearing. A division bench of Justices K R Shriram and A […]

GST Council to Resolve Transitional Credit Issue

Experts Advise GST Council to Resolve Transitional Credit Issue

The problem of the transitional credit (TRAN credit) beneath the GST is under litigation with the two High courts-Kerala and Bombay settling it in favour of the taxpayer. The Kerala High court, in its order, rendered that the GST department for providing the amendment to Form GST TRAN-1 and filing Form GST TRAN-2 through making […]

Bombay HC Remarked Salary Slip is Income Proof

HC: Tax Deduction Eligible As Salary Slip is a Proof of Income

The Bombay high court (HC) ruled that a salary slip that mentions a standard deduction of the professional tax was enough proof of an employee salary slip if there is no income certificate given by the heads. state governments and Union territories impose the professional tax on all the salary-earning people and are restrained to […]

Bombay HC Notice Over Blocking of ITC

HC Circulates Fresh Notice to Center & MH Govt for GST ITC Blocking

The Bombay High court has provided the notices to the centre and Maharashtra government in context to the applicant where the subject seeks to announce as unconstitutional a provision in GST laws that provides the authority with a power to restrict the input tax credit (ITC) on the contract services inside the real estate. The […]

CBDT Amendment for Faceless Appeal Scheme 2021

CBDT Revises Faceless Appeal Scheme 2021 for Personal Video Hearings

The faceless appeal scheme has been revised by the Central Board of Direct Taxes ( CBDT). Whenever the taxpayer makes a request, then a personal hearing through video conferencing / telephony will be applicable in all circumstances. These are the key changes that have been made this time. Another issue that has been looked at […]

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