Home Highlights July 2013 Year 2013 This

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1. Reopening of assessment u/s 147 - Though in the instant case, the petitioner has written a letter in response to the reasons received by it, yet it has not filed any...

2. Validity of reopening of the assessment - A letter was filed by the assessee at the fag end of the assessment proceedings as the assessment order was finally passed on...

3. Refund - Refund was sanctioned by the lower authority pending the audit objection - The Tribunal ought to have considered the contentions as urged on behalf of the...

4. Principles of Natural Justice - The Commissioner (Appeals) did not have any proof of the postal department regarding service of the letter dated January 10, 2018 and...

5. TP adjustment commission on letter of credit - international transaction or not? - CIT (A) appreciated the difference between corporate guarantee and Letter of Comfort....

6. Delay in filing of appeal before Commissioner (Appeal) - Period of limitation for date of assessment of Bill of entry - to tbe counted from the date of communication of...

7. Principles of Natural Justice - mode of service / communication of orders - As per Section 169(c) and (d) of the GST Act the service of any communication to the e-mail...

8. Classification of goods - the transponder is a key payload of communication satellite and hence cannot form part of ground segment but is essentially a part of space...

9. Maintainability of appeal – period of limitation - The mode of communication of order is relevant only so long as the actual receipt of the communication is not disputed....

10. Non consideration of objections to the draft assessment order u/s 144 - since the objections were well within time, the action of the AO in proceeding with the final...

11. Levy of Service tax on lottery tickets - Writ petition against letters issued from the Mumbai Office - territorial jurisdiction of the SIKKIM HIGH COURT - three...

12. Extended period of Limitation - suppression of relevant facts or not - We fail to understand that when the Assessee had changed its method of valuation on the advice of...

13. Violation of principles of natural justice - Mode of Communication - petitioner submits that in most of the cases, the assessees are not aware of the show cause notices...

14. Addition on failure to show the “gitty’ expenses in Closing Stock or WIP - addition based on audit objection - goods in transit - the AO passed the order in haste and it...

15. Validity of order passed u/s 144B - disregarding the stay granted by this court - In the assessment order, the Assessing Officer is referring to a letter stating that...