The assessee is not formed by splitting up or transfer to a new ...

Income Tax

October 14, 2014

The assessee is not formed by splitting up or transfer to a new business and got registration even since 2002, the fact that it has been in existence ever since 1999, does not militate against the applicability of Section 10A of the Act - AT

View Source

← Previous Next →

The assessee is not formed by splitting up or transfer to a new ...

Income Tax

October 14, 2014

You may also like:

Exemption form GST on the business transfer undertaken - transfer of a going concern - transfer of a going concern means transfer of a running business which is capable...

Exemption u/s 10A(2) - Deduction u/s 80HHE - Tribunal in the present case has come to the conclusion that where a running business is transferred lock, stock and barrel...

Capital gain in respect of sale of only one property - addition u/s 50C - assessee itself had leasehold rights in the said property and hence in instant facts, the...

CENVAT Credit - capital goods - case of department is that since the appellant has transferred the credit from Mumbai to Surat the same is not eligible to them on the...

Revision u/s 263 by CIT - slum sale - The assessee has transferred the whole business under slump sale basis and it is fact on record that it is transferred the business...

Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

Short computation of TCS - Period of limitation for submission of Form 27C - the claim of the ld. Counsel for the assessee that there is no time limit prescribed for...

Validity of Sale Confirmation Letter and Sale Certificate - One cannot remain in Oblivion, as to the crystalline fact, that the Appellant / 1st Respondent, had...

Transfer of unutilized Input tax credit to new registration - unable to submit Form GST ITC- 02A online - The impugned action whereby, the respondents have failed to...

Challange to the bail granted by the HC - Money Laundering - scheduled offence - The High Court has neither considered the rigour of Section 45 of the PML Act, 2002 nor...

Supply or not - transfer of business - going concern or not - Business may be covered under the umbrella of the definition of Service, in accordance to Section 2(102)...

Money Laundering - offence punishable u/s 3 - The said definition given in Section 3 of the PMLA, 2002 was later on clarified by adding explanation and as such it does...

Cancellation of GST registration of petitioner - The authorization is intended only to inspect the premises of an assessee. There is no basis for the alleged suppression...

Deduction u/s 10AA - splitting up and / or re-constructing of existing business - where an undertaking is established by transfer of employees from existing undertaking...

Assessment u/s 153A - completed assessment - As regards the stand of the respondent/revenue, that the appellant/assessee had refused to sign the consent form, Appellant...

Quick Updates: