Appeal Against CESTAT Order Determining Taxability of Service Lies to Supreme Court Under Section 35L Issue Whether an appeal against a final order of CESTAT determining the taxability of a service is maintainable before the High Court under Section 35G or lies exclusively before the Supreme Court under Section 35L of the Central Excise Act,… Read More »
Penalty Under Section 270A Is Unsustainable Once Underlying Assessment Order and FTS Adjustment Are Quashed Penalty Under Section 270A Is Unsustainable Once Underlying Assessment Order and FTS Adjustment Are Quashed Issue Whether a penalty under Section 270A for misreporting of income can be sustained when the underlying assessment order and Fee for Technical Services (FTS)… Read More »
Unnotified enhancement of disallowance by CIT(A) without express statutory notice is legally invalid and remanded UnnotifiedUnnotified enhancement of disallowance by CIT(A) without express statutory notice is legally invalid and remanded Issue Whether the Commissioner (Appeals) can enhance a disallowance under Section 251 of the Income-tax Act, 1961 without issuing an express notice communicating the intention… Read More »
NFAC Order Set Aside and Restored for Virtual Hearing, Quashing Consequential Penalty Orders Issue Whether the passing of an appellate order under Section 250 of the Income-tax Act, 1961 by the CIT(A) (NFAC) without granting a requested virtual hearing/video conference link violates the principles of natural justice, and whether the consequent penalty orders passed under… Read More »
Disputed service of SCN and registration status require statutory appeal rather than writ remedy. Disputed service of SCN and registration status require statutory appeal rather than writ remedy. Issue Whether a writ petition under Article 226 challenging an ex parte assessment order confirming penalty on wrongly passed Input Tax Credit (ITC) is maintainable when there… Read More »
Application to amend writ petition was rejected as the issue was rendered purely academic. Issue Whether an application seeking to amend a writ petition to challenge Section 147A should be allowed in light of a Supreme Court order remitting connected matters, when the original writ petition had already been dismissed and the issue was rendered… Read More »
Reassessment beyond three years approved by Principal Commissioner instead of Principal Chief Commissioner is invalid. Issue Whether reassessment proceedings initiated beyond three years from the end of the relevant assessment year are legally sustainable when approval under Section 151 was granted by the Principal Commissioner instead of the specified higher authority (Principal Chief Commissioner/Principal Director… Read More »
No Disallowance Under Section 40(a)(ia) for Short Deduction and Section 14A Disallowance Inapplicable to Book Profits Issue Whether deducting tax under a wrong TDS provision (Section 194C instead of Section 194I) triggers disallowance under Section 40(a)(ia), and whether disallowance under Section 14A read with Rule 8D can be added back while computing book profit under… Read More »
Once DTVS Scheme declaration is accepted and Form 2 issued, CIT(A) must defer proceedings and dismiss appeal as withdrawn upon Form 4 issuance Issue Whether the CIT(A)/NFAC can adjudicate an appeal on merits and remand the matter to the Assessing Officer when the assessee has already settled the dispute under the Direct Tax Vivad se… Read More »
Disallowance Under Section 14A Cannot Be Added When Computing Book Profits Under Section 115JB Disallowance Under Section 14A Cannot Be Added When Computing Book Profits Under Section 115JB Issue Whether expenses disallowed under Section 14A read with Rule 8D can be added back to compute book profits under Section 115JB under Explanation 1(f) of the… Read More »