Section 129 of UPGST Act, 2017 Service Tax
Seizure of goods--Opportunity of being heard not given to the assessee before disregarding the evidences furnished before revenue officialsRelease of ----Where revenue had seized the goods alleging inter-…
Section 153C Direct Taxes
Where AO had framed assessment under section 153C against assessee on basis of a list unearthed pursuant to a search and seizure operation at the premises of a third party, containing name of…
Section 37(1) Direct Taxes
AO was wrong in coming to the conclusion that if the period of lease agreement is more than 12 years, then, irrespective of way of payment of such lease rentals, i.e., lump-sum or periodical, it…
Section 153A Direct Taxes
Since no assessment was pending on the date of search and addition had been made on basis of post-search enquiries and statements recorded under section 132(4) on various persons, therefore,…
Section 80-IB(10) Direct Taxes
Where assessee utilized only a small part of eligilble FSI remaining part was sold, then assessee was not entitled deduction under section 80IB. In respect profits assessee for sale of unutilized…