Revenue has no authority to change stands
An appeal is a continuation of assessment proceedings. On the question whether payments for interconnect services and bandwidth transfer in…
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Today's
Revenue has no authority to change stands ......Read More
Yesterday's Duty of taxpayer ......Read More
Yesterday's Duty of taxpayer ......Read More
Guess inquiry at the instance of Commissioner
Because of the meticulous keeping of cash book by a credit co-operative society in (2023] 32 ITR (Trib)-OL 378 (ITAT[Bang])…
......Read MoreRight to withdraw applications, appeal etc
In the tax report (2023] 22 ITR-OL 198 (MP) it is held that it is trite law that whenever a…
......Read MoreWhether the appellate Court or Tribunal can admit alternative claim in appeal ?
The Calcutta High Court in Roma Gupta case @ (2016] 385 ITR 663 (Cal) was confronted with an appeal by…
......Read MoreJurisdiction can be a million dollar question
Jurisdiction subject could play notchy sometimes. In (2023] 31 ITR (Trib)-OL 629 (ITAT[Mum]) the taxpayer successfully cracked the assessment on…
......Read MoreFictitious Cash sales
The SC while dismissing the SLP in [2023] 453 ITR 754 (SC)held that merely because the sales tax authorities have accepted cash…
......Read MoreAdditional window of opportunity for taxpayers
The Jodhpur bench of the Tribunal in (2023] 103 ITR (Trib) 388 (ITAT[Jodh] in allowing the miscellaneous application held that non-adjudication…
......Read MoreKeeping matters in abeyance is a lost exercise
By and large it is now settled that Commissioner (Appeals) or the Tribunal or the Court is not obliged to…
......Read MoreTaxpayer may avail appeal remedy against section 148A(d) order to save writ costs
Prior to reopening of a case the assessing officer is required to conduct an inquiry after affording opportunity to the…
......Read MoreOur Incredible paper books could unsettle settlements
The group of assessee’s with as many as 1500 search cases assessments managed settlement in their cases after a high…
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