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 January 2023 Year 2023 This

Rejection of central sale made by the assessee - once the ...

VAT and Sales Tax

January 6, 2023

Rejection of central sale made by the assessee - once the Tribunal has recorded the finding that the documents, as required by it, was not placed by the assessee and no finding has been recorded by the Tribunal considering the documents of the assessee. It would not be appropriate for this Court to adjudicate the matter on merits. - Matter restored back to tribunal - HC

View Source

 


 

You may also like:

  1. Tribunal has recorded the categorical finding that no apparent mistake has been committed by the tribunal and no case is made out for rectification - No interference is...

  2. Addition of cash deposits u/s 68 - abnormal sales reported by the assessee during demonetized period - The Tribunal found no merit in the Revenue's argument that the...

  3. Levy of penalty for delay in Submission of Documents - finalization of the provisional assessments - The Tribunal acknowledged the delay in document submission but noted...

  4. Nature of transaction of sale - stock transfer or central sale - to the extent the Tribunal had recorded that the authorities can go behind the form F declarations is...

  5. Valuation under central excise - sales were taking place at the distributor’s premises and, therefore, the distributor’s commission and freight expenses upto the...

  6. Additions towards Undisclosed profit made on the basis of the seized documents - ITAT deleted the additions - Now, look at the reasons given by the tribunal. It cast a...

  7. Rejection of books of accounts - Estimation of income @ 2% of gross sales – mere selling of goods at low margin cannot be made the reason for rejection of books of accounts - AT

  8. Rejection of books of accounts – Inflation of price - sales have increased by 29% but manufacturing expenses have increased by 45.93% - order of tribunal confirmed - HC

  9. Rejection of request for conversion of free shipping bills to drawback shipping bills - one of the reason for rejection is that the documents at the time of exports are...

  10. Assessment u/s 153A - The word “incriminating” has not been defined under the Act where it refers to those documents, materials, information which were collected during...

 

Quick Updates:Latest Updates