IT JudgementITAT slams AO for levying section 234E fee before section came into existence7 years agoMeghna Gupta, Faridabad vs Acit, Cpc- Tds, Ghaziabad on 1 October, 2018 ORDER Meghna Gupta vs Assistant Commissioner of Income…
IT JudgementAllowability of Loss due to fluctuation of exchange currency7 years ago Allowability of Loss due to fluctuation of …
IT JudgementThe notice under s. 148 was issued without disposing of the return filed by the assessee7 years agoThe notice under s. 148 was issued without disposing of the return filed by the assessee KAMALJEET vs. ASSISTANT COMMISSIONER…
IT JudgementLevy of GST on supply on supply of Free medical instrument with other goods to hospitals for a specific period7 years agoLevy of GST on supply on supply of Free medical instrument with other goods to hospitals for a specific period…
IT JudgementShare capital addition deleted by ITAT Kolkata.7 years agoThis is an appeal filed by the assessee for assessment year 2012-13 directed against the order of the Learned Commissioner…
IT JudgementValidity of Order of Reassessment passed by AO without disposing the objection raised by the assessee7 years agoValidity of Order of Reassessment passed by AO without disposing the objection raised by the assessee Where AO had passed…
IT JudgementDisallowance u/s 40A(3) if Cash payments exceeding prescribed limit is done due to exceptional circumstances7 years agoDisallowance u/s 40A(3) if Cash payments exceeding prescribed limit is done due to exceptional circumstances Where assessee, land developer, made payment…
IT JudgementClassification of Goods under GST for coir products7 years agoClassification of Goods under GST for coir products 2018 TaxPub(GST) 0558 (AAR-Tel) IN THE AUTHORITY FOR ADVANCE RULINGS, TELANGANA J.…
IT JudgementNon-issuance of notice u/s 143(2) for reassessment will make entire procedure adopted for escaped assessment procedure void7 years agoNon-issuance of notice u/s 143(2) for reassessment will make entire procedure adopted for escaped assessment procedure void Where AO had…
IT JudgementAO is bound to disclose the reason of reassessment u/s 148 within reasonable time7 years agoAO is bound to disclose the reason of reassessment u/s 148 within reasonable time Where AO had passed the reassessment…
IT JudgementCompleted assessments could not be interfered by AO while making assessment under section 153A in absence of some incriminating material unearthed during search.7 years agoCompleted assessments could not be interfered by AO while making assessment under section 153A in absence of some incriminating material…
IT JudgementWhether the maturity value of Life Insurance received by the assessee from American Life Insurance Company is it exempt u/s 10(10D) of the IT Act ?7 years agoWhether the maturity value of Life Insurance received by the assessee from American Life Insurance Company is it exempt u/s…
Capital GainIncome TaxIT JudgementWhether direct nexus between sale consideration of old property and investment in new property is needed for capital gain exemption?7 years agoWhether direct nexus between sale consideration of old property and investment in new property is needed for capital gain exemption?…
Capital GainIncome TaxIT JudgementPurchasing house property by availing bank loan make capital gain exemption invalid?7 years agoPurchasing house property by availing bank loan make capital gain exemption invalid? Income Tax Appellate Tribunal – Mumbai Mrs. Prema…
IT JudgementSection 13(1)(b) applies only to trusts which are purely for charitable purposes7 years agoSection 13(1)(b) applies only to trusts which are purely for charitable purposes SHIYA DAWOODI BOHRA JAMAT vs. COMMISSIONER OF…
IT JudgementFor registration u/s 80G, there is no condition that education should be imparted free to become a charitable purpose,7 years agoFor registration u/s 80G, there is no condition that education should be imparted free to become a charitable purpose, …
IT JudgementAssessee-trust did not cease to be a public trust merely because all its trustees are members of one family7 years agoAssessee-trust did not cease to be a public trust merely because all its trustees are members of one family …
IT JudgementIf one of the objects is not “charitable purposes” within the meaning of s. 2(15) then also exemption u/s 11 & 12 will be available7 years agoIf one of the objects is not “charitable purposes” within the meaning of s. 2(15) then also exemption u/s 11…