AIR Information Case onus does not completely shift to the assessee

Just because an AIR indicating the PAN of assessee, the onus does not shift completely to assessee. Provision of section 69 couldn't be applied if assessee claims that the entries in AIR represent sale transactions, and the AO fails to prove otherwise
[2012] 27 taxmann.com 321 (Mumbai - Trib.)
Threadneedle Investment Fund ICVC Asia Fund NOVEMBER 27, 2012

For transportation charges paid in pursuance of contract for purchase no TDS is attracted

[2012] 27 taxmann.com 304 (Gujarat)

HIGH COURT OF GUJARAT

Commissioner of Income-tax (TDS)

v.

Krishak Bharati Cooperative Ltd.*

JULY 12, 2011

Service Tax is payable on value of study material and mock tests

CESTAT, NEW DELHI BENCH

Aditya Kumar

v.

Commissioner of Central Excise, Lucknow

MISC. ORDER NO. ST/M/190 of 2012-CUS.

STAY ORDER NOS. ST/S/543-544 of 2012-cus.

APPLICATION NOS. ST/STAY/3227 & 3363 OF 2011 & ST/COD/409 OF 2011

APPEAL NOS. ST/1527 & 1607 OF 2011

APRIL 30, 2012

Instructions of DIT Systems for procedure for adjustments of demand

As per Instructions dated 27-11-2012 F.No. DIT(S)-III/CPC/2012-13, procedure for adjustments of refunds has been given to be followed by AOs and CPC:
- CPC to issue prior intimation u/s 245 before adjusting demand against refund
- CPC shall fortnightly inform CCIT about intimations sent under his charge.
- Assessee can reach AO with in 15 days from intimation of demand regarding grievance relating to demand.
- AO to rectify or confirm demand with in 30 days from receipt of grievance
- Modifications of demands to be made by AO following verification of documents submitted by assessee.