Judgements by ANJANA MURALEEDHARAN

AO passes order without issuing any show-cause notice and draft assessment order as stipulated in the Faceless Assessment Scheme

ANJANA MURALEEDHARAN 16 August 2021 at 09:12

This Court is of the view that the Faceless Assessment Scheme mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order.

Posted in Income Tax | 682 Views

Computer software affixed onto hardware and sold as an integrated unit/equipment cannot be regarded as royalty

ANJANA MURALEEDHARAN 16 August 2021 at 09:12

Assessee falls within the second and fourth category analysed by the Hon'ble Supreme Court. Respectfully following the above view by Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (Supra). Tribunal held t

Posted in Income Tax | 123 Views

When the assessee fails to explain the doubtful circumstances, AO is entitled to draw inferences from the circumstances of the case

ANJANA MURALEEDHARAN 16 August 2021 at 09:12

The assessee is engaged in the business of manufacture and sale of coir mats and mattings. For the assessment year 2007-08, the return filed by the assessee was accepted and a refund was also granted. The assessee was called upon to produce the balan

Posted in Income Tax | 123 Views

When does rental income fall under the head "Profits and gains of business or profession"?

ANJANA MURALEEDHARAN 10 August 2021 at 10:02

The letting of the buildings is inseparable from the letting of the said machinery, plant or furniture, and the intention is to carry on the business of letting out the commercial property and carrying out complex commercial activity and getting rent

Posted in Income Tax | 182 Views

Practising advocates should not have to face harassment on account of payment of GST

ANJANA MURALEEDHARAN 09 August 2021 at 10:34

It is admitted that no notice in the first instance ought to have been issued to the Petitioner, who is a practising advocate. The Commissioner GST is directed to issue clear instructions to all the officers in the GST Commissionerates in Odisha that

Posted in GST | 166 Views

Is adjustment of refund in excess of 20% contrary to guidelines issued by CBDT?

ANJANA MURALEEDHARAN 09 August 2021 at 10:34

Adjustment of refund is in excess of 20% against outstanding demand payable which is contrary to the guidelines contained in the Office Memorandum, dated 29.02.2016, issued by the Central Board of Direct Taxes.

Posted in Income Tax | 229 Views

Vamsee Krishna Kundurthi v. Income Tax Officer (International Taxation)-1, Hyderabad

ANJANA MURALEEDHARAN 07 August 2021 at 08:59

Revenue Authorities have erred in not granting the benefit of the Treaty to the assessee just for the reason that the assessee has not submitted the Tax Residency Certificate from Austria.

Posted in Income Tax | 323 Views