Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

It is not open to the Revenue to pick and chose the Assessee's ...

Income Tax

November 19, 2015

It is not open to the Revenue to pick and chose the Assessee's against whom they would filed appeal in this Court. The law should be uniformly applied, its application cannot change, depending upon the person affected - HC

View Source

 


 

You may also like:

  1. Enhancement of declared FOB value - revenue cannot pick and choose depreciation method in respect of some parts and adopt the Chartered Engineer’s assessed value in...

  2. Mesne profits - capital or revenue receipt - Once the Special Bench order of the Tribunal in Narang Overseas Pvt. Ltd., [2008 (2) TMI 817 - ITAT MUMBAI] has taken a view...

  3. Refund of the service tax paid - Period of limitation - They have filed the refund claim well in time with KMDA with whom they paid the service tax. As the Notification...

  4. Cenvat Credit - use of inputs in exempted and non-dutiable products - Revenue cannot pick and choose between the assessees of same nature to file appeal in respect of...

  5. Difficulties in filing of GST Tran-1 and other returns - HC directed the revenue to accept returns provisionally either by way of opening the portal or manually.

  6. TP Adjustment - comparable selection - The ITAT that the turnover filter cannot be applied as a tool for cherry picking the comparables at the later stage after...

  7. Earlier order of the Tribunal has been accepted by the Revenue - subsequent decision based on such earlier decision of the tribunal cannot be challenged - The State...

  8. Additions u/s 164 r.w.s 160 - Share of the beneficiaries as taxable in the hands of the assessee trust - The Co-ordinate Bench held that revenue cannot pick and choose...

  9. Ceasure of income tax settlement commission - restriction to the filing of the application before the Interim Board for Settlement - The Court found that the...

  10. Unearned revenue from subscription services - AO has clearly erred in changing consistently followed method of revenue recognition adopted by the assessee.We find due...

 

Quick Updates:Latest Updates