Claim of damages on fraud – the Authority for Advance Rulings ...

Advance Ruling Decision Remanded Due to Incorrect Assumption on Revenue Receipts by Petitioner.

October 4, 2014

Case Laws Income Tax HC

Claim of damages on fraud – the Authority for Advance Rulings has rendered its ruling based upon the wrong premise that the petitioner had accepted the receipts to be in the nature of revenue receipts - matter remanded back - HC

View Source

← Previous Next →

Claim of damages on fraud – the Authority for Advance Rulings ...

Advance Ruling Decision Remanded Due to Incorrect Assumption on Revenue Receipts by Petitioner.

October 4, 2014

Case Laws Income Tax HC

You may also like:

The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell...

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

The final decision in this case by the Odisha Appellate Authority for Advance Ruling (AAAR) was set aside due to procedural irregularities and violation of principles of...

Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

Reassessment u/s 147 - Applicability of Advance Rulings in the own case of assessee or Advance Rulings in case of any other assessee - In view of the clear mandate of...

Scope of Advance Ruling application - Since the petitioner has not paid GST @ 18% and appears to be contesting the aforesaid notice, therefore, the issue is treated to...

Scope of Deposits - amounts collected by the petitioners for sale of immovable property as advance - would come under the purview of ‘deposits’ or would exempt from the...

Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without...

Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for...

Interest u/s 234C - interest for deferment of advance tax - If on a particular due date for payment of advance tax, the facts show that there is no liability to pay...

Scope of Advance Ruling application - zero-rated supply or a Normal supply - export of service - The Advance Ruling Authority should have refrained from passing any...

The ITAT held that the CIT (A) erred in admitting additional evidence without following Rule 46A. Deletion of additions on forfeited amount and various expenses was...

CESTAT Mumbai analyzed the case involving 'API supari' to determine the rate of duty and the applicability of Advance Ruling u/s 28J of Customs Act, 1962. The tribunal...

Validity of rejection of Advance Ruling application - application rejected without due opportunity to show cause against the reason assigned - The petition is allowed in...

Quick Updates: