According to assessee, these claims were arbitrarily "zeroed out" in June 2018 without any speaking order or prior intimation, and without issuing a deficiency memo highlighting the alleged ...

CESTAT Kolkata held that payment received towards Licensing Fee from mobile towers cannot be considered as 'rent' to fall within the definition of 'renting of immovable property'. Accordingly, service ...

The applicant sent the statutory demand notice to the accused on 23.05.2009 which was duly served but no payment was made. The applicant filed the criminal complaint before the Court of the Judicial ...