![Conclusions in Scrutiny Assessment must be definite: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/04/Scrutiny-Assessment-Madras-High-Court-Taxscan.jpeg "Conclusions in Scrutiny Assessment must be definite: Madras High Court [Read Judgment]")
Conclusions in Scrutiny Assessment must be definite: Madras High Court [Read Judgment]
A division Bench of Madras High Court held that unlike Best Judgment Assessment, the conclusions arrived at in Scrutiny Assessment must be definite. ...
![Burden of Proof for alleged Clandestine Removal of Goods is upon the Department: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Clandestine-Removal-CESTAT-Taxscan-1.jpeg "Burden of Proof for alleged Clandestine Removal of Goods is upon the Department: CESTAT [Read Order]")
![ITAT deletes Addition made on account of Late Deposit of ESIC & PF [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/ITAT-late-deposit-of-ESIC-PF-Taxscan.jpg "ITAT deletes Addition made on account of Late Deposit of ESIC & PF [Read Order]")
Reopening of Assessment Void if Condition Precedent prescribed u/s 147 not fulfilled: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench held that the reopening of assessment void if condition precedent prescribed under section 147 of the Income Tax Act is not fulfilled. The...
![Reopening of Assessment Void if Condition Precedent prescribed u/s 147 not fulfilled: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Reopening-Assessment-Condition-Precedent-ITAT-taxscan.jpeg "Reopening of Assessment Void if Condition Precedent prescribed u/s 147 not fulfilled: ITAT [Read Order]")
Supreme Court lists issues of Validity of Refund of Inverted Duty on Input Services on April 28, 2021 for final hearing [Read Order]
The Supreme Court has listed the issues of Validity of Refund of Inverted Duty on Input Services on April 28, 2021 for final hearing. The batch of petitions arose from the judgments of the High...
![Supreme Court lists issues of Validity of Refund of Inverted Duty on Input Services on April 28, 2021 for final hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Supreme-Court-Refund-of-Inverted-Duty-Input-Services-final-hearing-Taxscan-1.jpg "Supreme Court lists issues of Validity of Refund of Inverted Duty on Input Services on April 28, 2021 for final hearing [Read Order]")
![Bombay High Court set aside statement in Form SVLDRS-3 as no opportunity of hearing was provided [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Bombay-High-Court-Form-SVLDRS-3-hearing-Taxscan.jpg "Bombay High Court set aside statement in Form SVLDRS-3 as no opportunity of hearing was provided [Read Order]")
Provision for Wage Arrears is an ascertained liability, notwithstanding that the provision has been Accounted on Cash basis: Madras HC [Read Judgment]
The Madras High Court held that the provision for wage arrears is an ascertained liability, notwithstanding that the provision has been accounted for on a cash basis. The revenue has challenged...
![Provision for Wage Arrears is an ascertained liability, notwithstanding that the provision has been Accounted on Cash basis: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/04/Provision-for-wage-arrears-ascertained-liability-Madras-HC-Taxscan.jpg "Provision for Wage Arrears is an ascertained liability, notwithstanding that the provision has been Accounted on Cash basis: Madras HC [Read Judgment]")
Bombay High Court quashes Tribunal Order since Assessee's contention based on Doctrine of Bias wasn't considered [Read Judgment]
The Bombay High Court held that the tribunal failed to exercise jurisdiction by not upholding the petitioner's contention based on the Doctrine of Bias. The order made by the Goa Administrative...
![Bombay High Court quashes Tribunal Order since Assessees contention based on Doctrine of Bias wasnt considered [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/04/Bombay-High-Court-Tribunal-Order-Assessees-contention-Doctrine-of-Bias-Taxscan-1.jpg "Bombay High Court quashes Tribunal Order since Assessees contention based on Doctrine of Bias wasnt considered [Read Judgment]")