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
VAT - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Levy of Penalty - Best judgment assessment - Period of ...

VAT and Sales Tax

October 25, 2016

Levy of Penalty - Best judgment assessment - Period of limitation - When a specific contention is raised regarding limitation, it is for the respondents to justify the same by producing all necessary materials - penalty set aside - HC

View Source

 


 

You may also like:

  1. Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act

  2. Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for...

  3. Nature of assessment - best judgment assessment or not - the entries in the books of account varying with returns filed are relied upon and then the assessment has been...

  4. Whether previous orders of assessment, although they may even be best judgment assessments, would form good material or good evidence for purpose of computing income of...

  5. Validity of assessment u/s 144 without issuing notice - best judgment assessment - the assessment was patently illegal - HC

  6. Validity of assessment orders passed pursuant to a best judgment assessment - Section 62 of the GST Act - Default in filing of returns - pray for filing of belated...

  7. Best judgment assessment - Order of ITAT modified for determining the profit rate @ 8% instead of 12.5% on gross contract receipt subject to allowing depreciation,...

  8. Best Judgement Assessment under GST - failure to file returns within time - This Court may not be justified in granting an extension of the period contemplated u/s...

  9. Valuation - best judgment assessment - related person - where arm's length sales are made at well below cost, CESTAT is not justified in adopting cost plus method - SC

  10. Premature recovery proceedings on the basis of best judgment re-assessment order - As such the Garnishee notices cannot be sustained - HC

 

Quick Updates:Latest Updates