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1. Condonation of delay beyond condonable period - appeal rejected on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days -...

2. Taxable income to tax u/s 44BB v/s Section 44DA read with section 9(l)(vii) - The profit from this income was estimated at 25% and offered to tax at 40% plus applicable...

3. Period of limitation for carrying forward of Unabsorbed depreciation loss prior to assessment year - once the Circular No.14 of 2001 clarified that the restriction of 8...

4. Provision for Site Restoration - Expenses allowable u/s 37(1) - Merely because the contract period was long viz., 25 years, which too now stands extended by period of...

5. Disallowance of setting off of the carried forward loss - return filed beyond the due date specified under subsection (1) of section 139 - It was argued that the delay...

6. Levy of Service Tax - foreign remittances - market research and exploration executed outside India - Though market research and exploration have not been specifically...

7. The assessee failed to claim the Minimum Alternate Tax (MAT) credit in the original income tax return and did not file a revised return. The Assessing Officer (AO) did...

8. Jurisdiction - condonation of delay beyond the period of 45 days - We have no doubt in our mind that the Appellant has missed the bus by causing delay in filing the...

9. Condonation of delay - Inordinate delay of 1085 days - Power of Commissioner to condone delay beyond condonable period - delay which is beyond the statutory period of...

10. Demand beyond normal period of limitation - Whether waiver of penalty u/s 80 would mean that no demand can be confirmed beyond the normal period of limitation - stay...

11. Commissioner cannot go beyond the provisions applicable at the time of occurrence of offence - AT

12. Service Tax audit of a private agency by CAG after migration to GST - We have serious doubts whether, with the aid of Rule 5A of the Service Tax Rules, 1994, the CAG can...

13. Reopening of assessment - applicability of time limitation - Exemption from levy of Entry Tax - The reopening of the assessment for the year prior to 2012-13 is beyond...

14. Prior period expenditure - when prior period income is taxed prior period expenditure cannot be disallowed - AT

15. CAG REPORT : AN EYE-OPENING FOR GST - Article