GST in Electronic Cash Ledger amount to payment to Government and interest cannot be levied merely because GSTR-3B was not filed: Madras HC
Delay in filing of TDS Quarterly Return: No penalty u/s 272A(2)(k) should be levied for a mere technical venial breach
If AO has taken one of the possible views by treating the income offered during survey operation as income under the head business and profession, PCIT cannot exercise its revisionary power U/s 263
Bombay HC quashed notice under section 148 for AY 2016-17 issued after prior approval of PCIT instead of PCCIT.
Delay in filling appeal before the CIT(A) by 2929 daysย can be condoned by CIT (A) if there exists a genuine reasons: ITAT Ahmedabad
For a mere technical venial breach, the assessee should not be invited with penalty u/s 272A(2)(k) of the Income Tax Act
For exercising its power under Section 263, PCIT cannot substitute the view taken by the AO as per his understanding of facts of the case
๐๐ฆ๐ง๐ก ๐๐๐๐ฅ๐ง: ๐ง๐ต๐ฒ ๐๐ฆ๐ง๐ก ๐ต๐ฎ๐ ๐ถ๐๐๐๐ฒ๐ฑ ๐ฎ๐ป ๐๐ฑ๐๐ถ๐๐ผ๐ฟ๐ ๐๐ฎ๐๐ฒ๐ฑ ๐ฎ๐ฏ.๐ฌ๐ญ.๐ฎ๐ฌ๐ฎ๐ฐ ๐ถ๐ป ๐ฐ๐ผ๐ป๐ป๐ฒ๐ฐ๐๐ถ๐ผ๐ป ๐๐ถ๐๐ต ๐ณ๐๐ฟ๐ป๐ถ๐๐ต๐ถ๐ป๐ด ๐ฏ๐ฎ๐ป๐ธ ๐ฎ๐ฐ๐ฐ๐ผ๐๐ป๐ ๐ฑ๐ฒ๐๐ฎ๐ถ๐น๐ ๐ฏ๐ ๐ฟ๐ฒ๐ด๐ถ๐๐๐ฒ๐ฟ๐ฒ๐ฑ ๐๐ฎ๐ ๐ฝ๐ฎ๐๐ฒ๐ฟ๐ ๐๐ป๐ฑ๐ฒ๐ฟ ๐ฅ๐๐น๐ฒ ๐ญ๐ฌ๐ ๐ผ๐ณ ๐๐ต๐ฒ ๐๐๐ฆ๐ง ๐ฅ๐๐น๐ฒ๐, ๐ฎ๐ฌ๐ญ๐ณ
Are repairs and maintenance services provided to customers within the warranty period free of cost liable to GST ?
Section 56(2)(vii)(b)(ii) of the IT Act does not apply in case of property bought by partnership firm for business use: ITAT
