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Deduction claim of assessee regarding interest payable u/s 43B I.T.Act allowed.
Nov. 23, 2015
Assessee mfd. Petro Chem. product. Deduct'n claim of assessee u/s 43B in connection with discharge of funded interest amt. payable to IDBI amounting to Rs.14 Cr. by way of conversion into equity shares of assessee Co. AO disallowed it u/s 43B. CIT(A) confirmed disallowance. On appeal HC held, CIT(A) has misunderstood computat'n of total income in assessm't order. Thus, claim of assessee regarding interest payable of Rs.14 crore u/s 43B allowed.
Balance of convenience held in favor of Revenue in service tax matter.
Apr. 08, 2016
M/s Shoppers Stop Ltd. did not discharge any service tax on consideration of Rs. 27,86,81,505/- received during 1.5.06 to 31.05.07. Dept. viewed, service rendered by M/s SSL falls within category of Business Support Services. Thus, revenue demanded service tax & imposed penalty. Tribunal held, as there is no prima facie case in favour of appellant & there is no financial hardship pleaded. Thus, balance of convenience lies in favour of Reven…
Challenge to Consti. validity of Sec.116 & 117 of Finance Act,2000. failed, SC
Apr. 08, 2016
Writ petitions filed before SC, challenging constitutional validity of Sec.116 & 117 of Finance Act 2000 & Sec. 158 of Finance Act, 2003. SC held, It is outside judicial ken to determine whether Parliament should have specified a common mode for recovery of tax as a convenient administrative measure in respect of a particular class. That is ultimately a question of policy which must be left to legislative wisdom. Thus, challenge failed.

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Here is business page of VN, with all his work

About Portfolio

My dear ,

My dear ,

Do you want to subscribe ? I would give you a free coupon to help you start calling.

Ok , no issues, if you have a question then you can try the search feature at quaremon.

Hi Thakurani,I want to deposit in my accountThanks,

Hi Thakurani,
I want to deposit in my account
Thanks,