Accusation of fake credit by the supplier could not be a ground for rejecting the exporter's ITC refund application
The exporter filed a refund application of unabsorbed input tax credit, which was rejected by the GST authority. It was concluded ...
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The Blogs
GST: Without initiation of any adjudication proceedings, no recovery proceeding under Section 79 of the Act can be initiated for recovery of the interest amount.
GST : Without initiation of any adjudication proceedings, no recovery proceeding under Section 79 of the Act can be initiated for recovery of the interest amount.
2019 TaxPub(GST) 0934 (Jhar-HC)
IN THE JHARKHAND HIGH COURT
H.C. MISHRA & DEEPAK ROSHAN, JJ.
Mahadeo Construction ...
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Validity of Penalty under section 271(1)(c) if Assessee has not offeree interest income for tax due to wrong interpretations of the provisions of the Act
Validity of Penalty under section 271(1)(c) if Assessee has not offeree interest income for tax due to wrong interpretations of the provisions of the Act
Short Overview : Assessee had not offered interest income for tax due to wrong interpretations of ...
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Interesting Judgment or Tax Planning : Capital gains u/s 45(4) against Sum of a money received by retiring partner towards value of its share in firm
Interesting Judgment or Tax Planning : Capital gains u/s 45(4) against Sum of a money received by retiring partner towards value of its share in firm
short Overview : When assessee in the capacity of retiring partner took only money towards ...
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Demonetisation Helpful Case: When a receipt is accounted for as income, no separate addition of the same amount as income of the assessee under any other Section of the Act can be made
Demonetisation Helpful Case: When a receipt is accounted for as income, no separate addition of the same amount as income of the assessee under any other Section of the Act can be made
ITAT Kolkata decision maybe very useful for ...
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