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P.K. Japee & Co. Versus The Assistant Commissioner (CT)

2016 (7) TMI 545 - MADRAS HIGH COURT

Demand of VAT @14.5% on commission receipt treating the same as sale proceeds - receipt of commission against the indenting agency business is shown under the head 'other income' reported in Form WW for 2013-14 - TNVAT - Held that:- the right to reas .....

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- The reasons are not forthcoming as to why the case of the petitioner, as projected by them in the representations, is not found acceptable. Furthermore, an opportunity of personal hearing was not afforded to the petitioner, more so, when the pet .....

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6102 of 2016 - Dated:- 2-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. R. Senniappan For the Respondent : Mr. S. Kanmani Annamalai, AGP ORDER Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner .....

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by the respondent stating that on verification of Form WW, the petitioner has reported other income for ₹ 56,55,687/- under the said Act for the year 2013-14 and that the other income are liable for tax at 14.5%. Therefore, the petitioner was .....

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sent national and foreign companies in the area and that they look after all round indents of those companies, receive commission on such services rendered and pay service tax for the same. During the assessment year 2013-14, the petitioner stated th .....

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d in Form WW for 2013-14 and the TDS has been deducted by their principal for payment of commission receipts under Section 194 of the Income Tax Act. The relevant documents to support their stand have been enclosed in the reply dated 15.2.2016. The p .....

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der, has not assigned any reasons as to why the documents produced by the petitioner to prove that they have remitted service tax, are not acceptable. 4. As pointed out by the Hon'ble Supreme Court in the case of Steel Authority of India Limited .....

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to know why the decision has gone against him. 5. In the instant case, the reasons are not forthcoming as to why the case of the petitioner, as projected by them in the representations, is not found acceptable. Furthermore, an opportunity of persona .....

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