Since name of assessee did not figure out in any official paper and also AO did not establish nexus of the assessee with searched party, therefore, addition made in assessee’s case in the course of proceeding under section 153C could not be sustained.

DCIT v. Abhishek Atlani

  Section 153C of IT Act   Direct Taxes
The Air dryers, which is used for removing water vapour from compressed air or to remove the moisture from wet substances has been classified under 8421 ibid.

Blackstone Diesels, In re

  Section 100 of CGST/RGST Act 2017   Service Tax
Non-disposal of application for seeking registration under section 12AA by CIT(E) within a period of six months from the end of the month, in which, application was received amounted to deemed grant of registration under section 12AA.

Kanchipuram Vaniga Vaisya-Dharma Paripalana Sangam v. CIT

  Section 12AA(2) of IT Act   Direct Taxes
A Scheme known as "SCHEME FOR CONSTRUCTION OF GODOWNS FOR FCI--STORAGE REQUIREMENTS, THROUGH PRIVATE ENTERPRENEURS--2008" (in short known as PEG-2008 Scheme) was framed by the Food Corporation of India (FCI)

Awla Infra, In re

  Section 98 of CGST/HGST Act, 2017   Service Tax
When identity and creditworthiness of share subscribers and genuineness of receipt of share capital stood established, non-production of directors of subscriber companies could not be a valid ground so as to make addition under section 68.

ITO v. Blisswood Green Infrastructure & Developers (P) Ltd.

  Section 68 of IT Act   Direct Taxes
Where Department having come to know of facts Educational Institutions act more like Business Houses, rather than Educational Institutions, should have proceeded against such Engineering Colleges cancelling their section 11 exemption entitlements, rather than punishing parents and students by imposing tax on such alleged undisclosed income merely on the basis of statements recorded under section 132(4). Therefore, orders passed by Authorities were perverse and unsustainable.

R. Bhoopathy v. CIT

  Section 158BC of IT Act   Direct Taxes
At the outset, we would like to make it clear that the provisions of both the CGST Act and the KGST Act are pari materia and have the same provisions in like matters, and differ from each other only on a few specific provisions

Nash Industries (I) (P.) Ltd., In re

  Section 101 of CGST/KGST Act, 2017   Service Tax
There was no dispute that AO of searched person had not recorded satisfaction as required under section 153C. Further, order sheet of AO of the assessee for issuance of notice under section 153C was also unsigned and had to be construed as non-recording of reasons. Therefore, notice issued under section 153C and assessment order passed by AO could not be held as valid.

Sri Sesha Sai Township (P) Ltd. v. ACIT

  Section 153C of IT Act   Direct Taxes
The brief facts of the case are that the Applicant No. 1, vide the minutes of its meeting held on 8-5-2018 had referred the present case to the Standing Committee

Kerala State Screening Committee on Anti-Profiteering v. Velbon Vitrified Tiles (P.) Ltd.

  Section 98(2) of CGST Act 2017   Service Tax
YKK India Private Limited (hereinafter referred to as the "applicant") is engaged in the business of supply

YKK India (P) Ltd., In re

  Section 98(2) of CGST/HGST Act 2017   Service Tax
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