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Income Tax Return Is Statutory Document, Holds Precedence Over Salary Certificate When Determining Compensation Under MV Act: Rajasthan HC
1 month, 1 week ago

Income Tax Return Is Statutory Document, Holds Precedence Over Salary Certificate When Determining Compensation Under MV Act: Rajasthan HC

Live Law  

Rajasthan High Court has affirmed that if there are two documents for ascertaining the income of the deceased including a salary certificate from his/her employer and his/her Income Tax Returns, the latter shall be considered by the Court since these are statutory documents signed by the deceased himself/herself. It was submitted that as per the salary certificate provided by the …

Salary Insurance Court Income Tribunal Itr Deceased
Submission Of Form-67 Is Not Mandatory For Availing Foreign Tax Credit: Delhi ITAT
6 months ago

Submission Of Form-67 Is Not Mandatory For Availing Foreign Tax Credit: Delhi ITAT

Live Law  

The Delhi Bench of Income Tax Appellate Tribunal has held that submission of Form-67 is not mandatory for availing foreign tax credit.The bench of Sudhir Pareek and S. Rifaur Rahman has observed that filing Form-67 is a procedural or directory requirement and is not a mandatory requirement. The Delhi Bench of Income Tax Appellate Tribunal has held that submission of …

Tax Credit Income Foreign Filed Form Itr
Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT
9 months, 2 weeks ago

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT

Live Law  

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. The bench of P. Anjani Kumar has observed that the exigibility of service tax depends on the service provider, …

Service Demand Itr Stat Basis Tax Returns Income Tax Returns
CBDT Circular Allowing Benefit Only To Cases Where Appeals Are ‘Dismissed In Limine’ Is Arbitrary: Bombay High Court
1 year, 5 months ago

CBDT Circular Allowing Benefit Only To Cases Where Appeals Are ‘Dismissed In Limine’ Is Arbitrary: Bombay High Court

Live Law  

The Bombay High Court has quashed FAQ 61 of the circular 21/2020 dated December 4, 2020, issued by the CBDT to the extent that it restricts appeals to those dismissed in limine’ on the ground that it was not only adverse to the interest of the assessee but also contrary to the object and reasons of the Direct Tax Vivad …

Appeal Bombay High Court 2020 Itr Petitioner Dismissed Circular
Tax Cases Monthly Round-Up: November, 2022
2 years ago

Tax Cases Monthly Round-Up: November, 2022

Live Law  

Indirect Taxes Supreme Court Case Title: OCL India Limited vs State of Orissa Citation: 2022 LiveLaw 911 The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas. Bombay High Court Case Title: Asit C. Mehta Financial Services Limited versus The Customs Excise and Service Tax Appellate Tribunal The Bombay High Court has ruled that the time limit …

India Delhi Mumbai Supreme Court Tax Court Customs
ITR Prior To Death Of Assessee Is The Basis For Computation Of Loss Of Future Income Including Future Prospects: Gujarat High Court
2 years, 3 months ago

ITR Prior To Death Of Assessee Is The Basis For Computation Of Loss Of Future Income Including Future Prospects: Gujarat High Court

Live Law  

The Gujarat High Court has held that an income tax return filed prior to the death of the assessee is the basis for computation of loss of future income, including future prospects. The appellant contended that the Tribunal has not considered the oral as well as documentary evidence on record and has not considered the income aspect in accordance with …

Court Income Tribunal Itr Deceased Dependent Future Prospects