Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (10) TMI 940 - MADRAS HIGH COURT

2016 (10) TMI 940 - MADRAS HIGH COURT - TMI - Entitlement for deduction u/r 8(5) of the Act - production of Form-S Certificate - unless and until the Department produce the Form-S Certificate, petitioner cannot do so - the dealers with whom petitioners had transactions are all reputed dealers, who are registered before the various Assessment Circles in Chennai District and they are regularly filing their monthly returns and paying taxes - when section 13 of the Act has been held to be only proce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

instructions of the Audit Wing - Held that: - this should not be the sole reason for confirming the D-3 proposal and complete the assessment - Held that: - matter is remanded to the respondent to conduct a thorough verification of the details through their official channel, as to the stand taken by the petitioner stating that all the contractors are registered dealers as on date and they have been regularly filing returns before their respective Assessing Officer and paying the tax, after du .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l Government Pleader appearing for the respondent in all Writ Petitions. With the consent of the learned counsel appearing on either side, the Writ 2. In all these Writ Petitions, the petitioner has challenged the orders of assessment dated 10.07.2015, under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act], for the assessment years 2007-08 to 2012-13. 3. The only issue which is involved in these cases is whether the respondent could have passed the impugned orders solely on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nai District and they are regularly filing their monthly returns and paying taxes. In other words, the petitioner would state that the respondent is insisting upon the compliance of something which they are unable to do for the reasons not attributable to them. One more contention raised by the petitioner is that the respondent has to independently apply his mind as the Assessing Officer should not be solely guided by the D-3 proposal. 5. From paragraph No.5 of the counter affidavit, it appears .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version