Assumption And Presumption — Taxing Statute Reasons are the flesh and blood of any Adjudication Proceedings. Any assumptions and presumptions must be supported by reasons and corroborative evidence. It is not only the Tax Officers but also the assessee who come to conclusion based on
Case Covered: Mr. Virendra Khanna Versus State of Karnataka Facts of the Case: In the petition, it is contended that: The petitioner is an IT Engineer, having studied in M/s RV College of Engineering, Banglore. He was selected as Software Engineer, during the process of
Case Covered: Tirthamoyee Aluminium Products Versus State of Tripura Facts of the Case: Brief facts are as under: Petitioner is a proprietary concern and is engaged in the business of manufacturing aluminum utensils and its unit is located at Agartala. The petitioner purchased certain aluminium
Case Covered: Air Customs Versus Begaim Akynova Order of the Hon’ble Court: Be that as it may, the same itself does not suffice for the learned counsel who put in an appearance even on behalf of the Department of Customs on 06.01.2021 before the learned
Bail Petition Accepted- Petitioner compliance to Summons, No Tampering of Evidence, Section 167 of Cr. Pc 2021 (3) TMI 541 – Bombay High Court in Sunil Kumar Jha And Akshay Chhabra Versus Union Of India & Ors. The allegation against the Petitioner Petitioners have committed
To All Principal Chief Commissioners of Income-tax Madam/Sir, Subject: Instruction regarding the selection of cases for the issue of notice u/s 148 of the Income-tax Act, 1961-Clarification to CBDT’s Letter dated 04.03.2021-reg. With reference to CBDT’s Instruction dated 04.03.2021 on the above-mentioned subject, it has
International Taxation Update – March/2021/ 4 Launch of Tax Treaty Negotiations Toolkit by Platform for Collaboration for Tax (PCT) Disclaimer Information published above is taken from publicly available sources and believed to be accurate. This Update is based on the said publicly available sources. The
Case Covered: Karan Singh Versus Designated Committee Sabka Vishwas Legacy Dispute Resolution Scheme Facts of the Case: The Petitioner, aggrieved with the rejection of its declaration under the amnesty scheme – Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [hereinafter referred to as ‘SVLDRS’] for settlement
Income-tax (3rd Amendment) Rules, 2021 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 11th March, 2021 G.S.R. 170(E). —In exercise of powers conferred by sections 200 and 203 read with section 295 of the Income-tax Act, 1961 (43
Circular No. 147/03/2021-GST To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on refund-related issues – Reg. Various representations have been received seeking clarification on some of the issues relating to
