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 September 2017 Year 2017 This

Addition on account of alleged suppression of service value ...

Income Tax

September 22, 2017

Addition on account of alleged suppression of service value received - the addition made simply believing the Form 26AS will be an arbitrary exercise of power which cannot be sustained

View Source

 


 

You may also like:

  1. Alleged Under invoicing and suppression of additional turnover - merely on the basis of SCN issued by the Commsisioner, of Central Excise, additions made by the AO...

  2. Search and seizure – suppression of sale and variation in G.P. rate - Addition made in respect of alleged Hawala transactions - HC

  3. Imposition of penalty - Advertisement Agency Service - non-payment of Service tax - Section 78 - when the first SCN was issued, the subsequent SCN cannot allege...

  4. Franchise Service - Extended period of limitation - it is submitted that since the business activities of the appellant were known to the Department, suppression of...

  5. Taxability of reimbursable expenses on travel local accommodation - action of the appellant was bonafide and suppression cannot be alleged for invoking extended period...

  6. Extended period of limitation - manpower recruitment or supply agency service - separate employment contract with foreign expatriates - even if it were to be assumed...

  7. Demand of differential duty - Discrepancy in annual financial statements and ST-3 Returns - Suppression of value of services rendered - Conditional stay granted. - AT

  8. Once the department was aware of the procedure followed by the appellant for taking the CENVAT credit subsequently the department cannot allege suppression with...

  9. Penalty u/s 78 - The SCN was issued merely on audit objections and in view of the various decisions, no suppression can be alleged merely on audit objections.

  10. Short term capital gain - value of consideration in kind - transfer u/s 2(47) - the right to receive consideration in kind is not marred by any contingency - additions confirmed.

 

Quick Updates:Latest Updates