Search Results for "Section 13(2) notice"

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Bombay High Court Dismisses Challenge to Show Cause Notice in GST Case Based on CERA Audit Report. Court Holds That CAG Audit of Government Departments Does Not Extend to Private Companies, But Show Cause Notice Issued by Department After Independent Application of Mind Is Not Vitiated.

The petitioner, Vertiv Energy Pvt. Ltd., a private company, challenged a show cause notice dated 7 December 2023 issued under the Central Goods and Se...

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Supreme Court Dismisses Revenue Appeal in Wealth Tax Case Concerning Leasehold Interest in Salt Pans. Precarious Lease Terminable Annually Held Not to Be an 'Asset' Under Section 2(e)(v) of Wealth-tax Act, 1957, as Interest is Available for Period Not Exceeding Six Years from Valuation Date.

The case arose from a wealth tax assessment for the year 1959-60 where the Wealth-tax Officer computed the value of the respondent-assessee's leasehol...

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Bombay High Court Considers Second Appeals Regarding Evaluation of Handwriting Expert Evidence and Proof of Sale Deed in Land Dispute. Lower Courts Dismissed Suits Claiming Fraudulent Sale Deed, Preferring Direct Evidence Over Expert Opinion Under Section 45 of Evidence Act.

The case arose from two civil suits filed by the original plaintiff (appellant herein) against the defendant (respondent No.1) and a co-operative bank...