ASSISTANT COMMISSIONER OF INCOME TAX & ANR. VS MAERSK GLOBAL SERVICES CENTRE (I) P. LTD. & ANR.
BOMBAY TRIBUNAL, APR 19, 2018
1. The appeal is filed by Revenue, being ITA No. 944/Mum/2016 for assessment year (A.Y.) 2011-12 , and Cross Objections bearing no. 50/Mum/2016 arising out of appeal in ITA No. 944/Mum/2016 for AY 2011-12 are filed by the assessee and both the appeal as well CO are directed against assessment Order dated 29-12-2015 passed by learned Assessing Officer(hereinafter called “the AO”) u/s...
ABAD TRUST VS ASSISTANT DIRECTOR OF INCOME TAX
COCHIN TRIBUNAL, APR 19, 2018
1. This appeal at the instance of the assessee is directed against the order of the Commissioner of Income-tax dated 29.02.2015. The relevant assessment year is 2007-2008. 2. The grounds raised read as follows:- “1. The order of the Commissioner of Income Tax (Appeals) is bad in law and opposed to facts and circumstances of the case to the extent objected to hereunder...
KERALA ASSAY AND HALLMARKING CENTRE PVT. LTD. VS. COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, COCHIN
CESTAT BANGALORE, APR 12, 2018
If assessee had collected service tax and had not deposited same in Government Treasury, then they were liable to pay penalty.
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