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Digest - Section 628—Penalty for false statements—Non-disclosure of loss incurred on sale of properties in financial statements—Sale of property after taking due approval from Board of directors—Whether RoC can initiate proceedings against petitioners merely on basis of third party complaint
Pattabiraman Ravichandran v. Dy. ROC 2023 TaxPub(CL) 1184 (Mad-HC)
Digest - Section 94—Taxable turnover—Charges incurred for loading, unloading, stacking, and transportation formed part of taxable turnover or not—charges shown separately—Validity of
Kerala State Electricity Board v. Authority for Clarification (Under section 94 of KVAT Taxes) 2023 TaxPub(VAT) 177 (Ker-HC)
Digest - Section 12(4)—Assessment order—Levy of tax on transportation charges shown separately—Chips and ballast exigible to tax @4%—Validity of
Saraswati Stone Quarry v. State of Orissa 2023 TaxPub(VAT) 191 (Ori-HC)
Digest - Section 76—Penalty under section 76—Assessee facing civil proceeding—Subsequent criminal proceeding initiated without a ‘sanction’ order from Commissioner—Validity of
Sushanta Karati v. State of West Bengal 2023 TaxPub(VAT) 58 (Cal-HC)
Digest - Section 90—Double taxation relief—Agreement between India and USA—FTS/FIS under article 12(4)(b)
Westin Hotel Management LP v. Asstt. CIT 2022 TaxPub(DT) 7472 (Del-Trib)
Digest - Section 80G—Charitable trust—Registration under section 80G—Powers of PCIT to grant conditional registration
Sir Ratan Tata Trust v. CIT 2022 TaxPub(DT) 7184 (Mum-Trib) : (2023) 198 ITD 699 (Mum-Trib)
Digest - Section 90—Double taxation relief—Agreement between India and Germany—Subscription fee collected by assessee from third party customers
Springer Nature Customer Services Centre GMBH v. Jt. CIT 2022 TaxPub(DT) 7189 (Del-Trib)
Digest - Section 68—Income from undisclosed sources—Addition under section 68—Advances from customers alleged to be unexplained
Saras Spices & Foods (P). Ltd. v. ITO 2022 TaxPub(DT) 7567 (Ahd-Trib)
Digest - Section 69C—Income from undisclosed sources—Addition under section 69C—AO alleged expenditure as unexplained and after rejecting assessee’s book result under section 145(3) made estimation of profit at higher rate
Farooq Ahmad Ahangar v. ITO 2022 TaxPub(DT) 7391 (Amr-Trib)
Digest - Section 143(3)—Assessment—Disallowance—Commission expenses alleged to be prior period expenses
Saras Spices & Foods (P). Ltd. v. ITO 2022 TaxPub(DT) 7567 (Ahd-Trib)


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