GST payable at year-end cannot be disallowed under section 43B if it was never claimed as an expense: Delhi ITAT
Land aggregator acting as a broker is not liable under Section 269SS as he does not receive the amount in his own right: ITAT Chennai
ITAT don’t have power to review its order – Judgement delivered prior to Checkmate Services Pvt. Ltd would continue
No Disallowance under section 43B of Income tax on account of GST payable r.w.s. 143(1) intimation: Delhi ITAT
If two views are possible and one of the views is taken by the AO then the CIT cannot exercise revisionary power under Section 263
Interest on enhanced compensation for the acquisition of agricultural land under section 28 of the Land Acquisition Act, 1894 is not exempt under section 10(37): Delhi ITAT
Non-appearance of suppliers or their inability to respond to notices under Section 133(6) does not make the purchases non-genuine
