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Search results for: Bombay High Court

Pune ITAT's Order In the Case of Prakash Dipchand Kapadnis vs. ITO

Pune ITAT Remands Case as AO Add Receipts of ₹24,89,121 Instead of Net Income U/S 144

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) remanded the case related to the addition of Rs. 24,89,121 as gross receipts of commission income u/s 144 of the Income Tax Act, 1961, for fresh adjudication. Prakash Dipchand Kapadnis the taxpayer does not submit the ITR for the Assessment Year 2013-14 under Section 139(1) […]

Kerala HC's Order In the Case of M/s. Fortune Service vs. Union of India

Kerala HC: GST Order Issued U/S 73 Must Include Digital or Manual Signature of the Officer to Be Valid

The Kerala High Court mentioned that orders furnished u/s 73 of the CGST/SGST Acts should carry the digital or manual signature of the officer passing the order to treat the order to be a valid order. The Bench of Justice Gopinath P. was regarding the problem of whether the issued orders under section 73 of […]

Ghanyashyam Anil Dhanani

SC Overturns HC Order on Section 148A(b) Notice to Deceased, Shifts Onus to Legal Representatives

An Order passed by the Bombay High Court regarding the issuance of Notice under Section 148A(b) of the Income Tax Act, 1961 to the legal representatives of a deceased taxpayer has been set aside by the Supreme Court of India. A Civil Appeal was instituted to the Supreme Court by Ghanyashyam Anil Dhanani concerning a […]

Delhi HC's Order In Case of Sunlight Tour and Travels Pvt. Ltd. vs. Pr. Commissioner of Income Tax

Delhi HC: A.O. Cannot Assess ‘Other Incomes’ If Reassessment U/S 147 Yields No Additions to Original Reasons

As per the Delhi High Court, an Assessing Officer (AO) cannot compute the other taxpayer’s income in a matter where no addition is made on account of the causes for which the reassessment under section 147 of the Income Tax Act 1961 was initiated. Section 147 provides the authority to the AO to calculate or […]

Delhi HC's Order in Case of National Highway Authority vs. Commissioner of Income Tax (TDS)

Delhi HC: Capital Grant Subsidy by NHAI Not Subject to TDS Deduction Under Section 194C

The Delhi High Court, ‘capital grant subsidy’ which may be extended by the National Highways Authority of India to its contractors is not accountable to TDS deduction u/s 194C of the Income Tax Act, since such grant cannot be construed as payment for a “work”. Deduction of tax at source (TDS) is needed under section […]

Big Tax Win for Tata Sons in Docomo case

GST Dept’s Adjudicating Authority Quashes Tax Demand Against Tata Sons in the Docomo Case

The GST department’s Adjudicating Authority (AA) in relief for Tata Sons has dismissed a GST demand of over Rs 1500 crore to the company for a settlement deal with Docomo. The order of AA will act as a precedent for the companies involved in arbitration. There is an option of contesting for the department before […]

Haryana & Punjab HC's Order In The Case of Jatinder Singh Bhangu V/S Union of India & others

Haryana and Punjab HC: SCN U/S 148 By Assessing Officer Defeats The Object of Faceless Assessment

The Punjab & Haryana High Court while indicating that the scheme of faceless assessment is applicable from the phase of SCN under section 148 as well as 148A, held that notice under section 148 could not be issued via the jurisdictional assessing officer post introduction of the faceless assessment scheme. As SCN has been issued […]

Bombay HC's order in the Case of Bharat Bhushan Vs. Director General of GST Intelligence

SC Rejects Anticipatory Bail in GST Summons Case U/S 69, Grants Interim Protection

The Supreme Court of India in development has ignored a Special Leave Petition (SLP) against an order of the Bombay High Court, which had set aside the invocation of Section 438 of the Criminal Procedure Code ( currently Section 482 of BNSS) against a Summons u/s 60 of the Central Goods and Services Tax (GST) […]

Bangalore ITAT's Order In The Case of Herbalife International India Pvt. Ltd. Vs DCIT (International Taxation)

Bangalore ITAT: In the Absence of Technical Skills, Payment to AE Abroad Doesn’t Come Under ‘FTS’

The Income Tax Appellate Tribunal (ITAT) of Bangalore in its judgment addressed the problem of whether the payments made via Herbalife International India Pvt. Ltd. to its associated enterprise (AE) abroad are authorized as “Fees for Technical Services” (FTS) under Indian tax laws and the India-USA Double Taxation Avoidance Agreement (DTAA). The case, Herbalife International […]

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