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India's exports of cucumber & gherkins exceeds USD 200 mn mark
CCI approves acquisition by GlaxoSmithKline Consumer Healthcare Overseas Limited and GlaxoSmithKline Consumer Healthcare UK Trading Limited of shareholding in GlaxoSmithKline Asia Private Limited
CCI approves acquisition of shares of Future Generali India Life Insurance Company Limited by Generali Participations Netherlands N.V
India emerges as largest exporters of cucumber and gherkins in the world
Goyal urges Industry to inculcate greater appetite for risk taking
India strikes hard on Pakistani Fake News Factories
Coal Secretary launches Koyla Darpan Portal
OSM to develop ecosystem of storage management applications across States
Time has come to think big on Customs Reforms: WTO DDG
Solar Roof Top Scheme - Power Minister directs to simplify scheme
J&K to become first UT to have Good Governance Index at district-level
Shri Piyush Goyal calls upon the Indian Industry to inculcate a greater appetite for risk taking
EPFO added 13.95 lakh net subscribers in November, 2021
India-Lanka S&T cooperation extended for 3 more years
TCIL launches first e-vehicle charging station in South Delhi
India, Mauritius PMs jointly inaugurate Social Housing Units Project in Mauritius
Rs 47,541 Cr devolved tax revenue paid to States
Union Minister launches Mobile COVID testing facility for N-E
MSMEs capable of forming complete supply chain on its own: MSME Secretary
India, Israel experts favour expanding scope of Industrial R&D
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HC: Since reopening of the assessment being at the behest of the audit party, the reopening of the assessment is misconceived, incorrect and bad in law.

HC: For income to be considered as disclosed income, the same should have been disclosed in the return filed by the assessee before the search or requisition

HC: Re-opening of the assessment without any basis and merely change of opinion is not permissible while exercising the powers under Section 147 read with Section 148 of the Act.

HC: Proper resolution of the difficulties of assessees should be made at the level of the administration itself without the requirement of Court’s intervention.

ITAT: When all the explanations and documents from the assessee have been scrutinized and examined by the Assessing Officer in such scenario the order of the assessment cannot be held to be erroneous …

ITAT: There is no violation of the provisions of Section 13 (1) (C) and Section 13 (2) of the Act and therefore, the exemption u/s 11 of the Act cannot be denied to the trust.

ITAT: There was substance in the Assessee’s claim of having received part/full sale consideration qua sale of the properties in question and the same had wrongly been rejected by the lower authorities…

ITAT: Property being used for commercial purpose was factually reported by the inspector and there was no reason for the lower authorities to brush aside the inspector’s report.

ITAT: The casual use of the words like routine, arbitrary and whimsical having adverse legal consequences for the functioning of the adjudicating Authority like the First Appellate Authority is strongly…

ITAT: 50% estimate of profit in the instant case will meet the ends of justice and revenue is being directed to allow it.

AAR: As per notes in Chapter 84 which defines automatic data processing machine, Entry 8471 specifically provides Automatic data processing machines and units thereof.

HC: No hard and fast rule exists for considering a plea of bail which depends on number of factors as has been enunciated by the Supreme Court time and again.

AAR: GST would not be payable on the notice pay recoveries made from the employees on account of not serving the full notice period.

AAR: In instant case, location of recipient is outside India however, location where services are actually performed in respect of goods is in the Country, therefore, POS of services provided by Applicant…

AAR: Description to Sl.No.102 does not include rodent feed and hence taxable under Sl.No.453 of Schedule III of Notification No. 01/2017 dated: 28.06.2017 at the rate of 9% CGST & SGST each.

HC: The person from whose custody any documents are seized shall be entitled to make copies which the officer may permit, except in cases where, in the opinion of the Proper Officer taking such copies…

AAR: Marine engines form part of the goods of headings specified in the Entry at Sl. No. 252 and spare parts are part of marine engines and not part of headings.

AAR: The activity of supply of various services under the gamut of Handling by the Applicant without any involvement of goods either as supply or consumed while undertaking such services are ‘Pure Services’…

AAR: Fusible Interlining Fabrics of Cotton has to be classified under CTH 5903.

AAAR: In as much as Construction is an inclusive explanation in the Act, it definitely covers the Original works of Erection, Installation, commissioning of manufacturing Plant, to the extent such expenditure…

Clause 202 - Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
Clause 201 - Time and manner of payment
Clause 200 - Particulars to be furnished
Clause 199 - Declaration of tax payable
Clause 198 - Definitions
Clause 197 - Short title and commencement
Clause 193 - Scheme not to apply to certain persons
Clause 192 - Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
Clause 191 - Exemption from wealth-tax in respect of assets specified in declaration
Clause 190 - Declaration by misrepresentation of facts to be void
Clause 189 - Declaration not admissible in evidence against declarant
Clause 188 - Tax in respect of voluntarily disclosed income not refundable
Clause 187 - Undisclosed income declared not to be treated as benami transaction in certain cases
Clause 186 - Undisclosed income declared not to affect finality of completed assessments
Clause 185 - Undisclosed income declared not to be included in total income
Clause 184 - Time for payment of tax
Clause 182 - Penalty
Clause 181 - Charge of tax and surcharge
Clause 180 - Declaration of undisclosed income
Clause 179 - Definitions
Clause 178 - Short title and commencement
Clause 163 - Collection and recovery of equalisation levy
Clause 162 - Charge of equalisation levy
Clause 161 - Definitions
Clause 160 - Extent, commencement and application
Clause 159 - Infrastructure Cess
Clause 158 - Krishi Kalyan Cess
Clause 157 - Amendment of notification issued under section 93A of Finance Act, 1994
Clause 156 - Insertion of new sections 101, 102 and 103- Special provision for exemption in certain cases relating to construction of canal, dam, etc- Special provision for exemption in certain cases relating to construction of Government buildings- Speci
Clause 155 - Amendment of section 93A
Clause 154 - Amendment of section 91
Clause 153 - Amendment of section 90
Clause 152 - Amendment of section 89
Clause 151 - Amendment of section 78A
Clause 150 - Amendment of section 75
Clause 149 - Amendment of section 73
Clause 148 - Amendment of section 67A
Clause 147 - Amendment of section 66E
Clause 146 - Amendment of section 66D
Clause 145 - Amendment of section 65B
Clause 144 - Amendment of Second Schedule
Clause 143 - Amendment of First Schedule
Clause 142 - Amendment of Third Schedule
Clause 141 - Amendment of section 37B
Clause 140 - Amendment of section 11A
Clause 139 - Amendment of section 5A
Clause 138 - Amendment of First Schedule
Clause 137 - Omission of section 8C
Clause 136 - Amendment of notifications issued under section 25 of Act 52 of 1962
Clause 135 - Amendment of section 156
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