IT JudgementTax default by the company and power to recover ot from the Director4 years agoTax default by the company and power to recover ot from the Director Through the director and company are independent…
IT JudgementPenalty proceedings u/s 271(1)(c) initiated against the Assessee cannot be levied against the Legal Heir4 years agoPenalty proceedings u/s 271(1)(c) initiated against the Assessee cannot be levied against the Legal Heir Hon’ble ITAT held that…
IT JudgementRe-assessment proceedings beyond the limitation prescribed under the new law : Notice u/s 148 and order u/s 148A(d) for AY 2018-19 quashed by Delhi High Court4 years agoRe-assessment proceedings beyond the limitation prescribed under the new law : Notice u/s 148 and order u/s 148A(d) for AY…
IT JudgementReopening was set aside by Calcutta High Court as it was done in its entirety without giving any opportunity to reopen the matter on a different issue.4 years agoReopening was set aside by Calcutta High Court as it was done in its entirety without giving any opportunity to…
IT JudgementAll about Notice for demand under section 1564 years agoAll about Notice for demand under section 156 Various taxpayers are receiving the demand notice under section 156. What is…
IT JudgementPortfolio management fee – CBDT should come out with the clarification4 years agoPortfolio management fee – CBDT should come out with the clarification As per the Report of Portfolio Managers filed with…
IT JudgementSec 115JB (MAT Provisions) not applicable to Actual write off, even when mentioned as provision in P&L: ITAT4 years agoSec 115JB (MAT Provisions) not applicable to Actual write off, even when mentioned as provision in P&L: ITAT Corrtech Energy…
IT JudgementChanges in form GSTR-3B: Let us understand what circular No. 170 speaks for mandatory reporting.4 years agoChanges in form GSTR-3B: Let us understand what circular No. 170 speaks for mandatory reporting. CHANGES IN GSTR…
IT JudgementGet Ready: Supreme Court accepted the plea for extension for opening of TRAN-1 portal4 years agoGet Ready: Supreme Court accepted the plea for extension for opening of TRAN-1 portal The Hon’ble Supreme Court has…
IT JudgementSec 40 disallowance is not applicable when deduction is not claimed: Calcutta HC4 years agoSec 40 disallowance is not applicable when deduction is not claimed: Calcutta HC Section 40(a)(oa)provides that certain amounts which are…
IT JudgementNo demand and penalty should be levied under the GST laws in absence of intent to evade tax: Delhi High Court4 years agoNo demand and penalty should be levied under the GST laws in absence of intent to evade tax: Delhi High…
IT JudgementDisciplinary action against Chartered Accountant & the Limitation provided under Rule 12 of the CA (PIPAMAO) Rules, 20074 years agoDisciplinary action against Chartered Accountant & the Limitation provided under Rule 12 of the CA (PIPAMAO) Rules, 2007 There was…
IT JudgementCharitable Trust: Non-filing of Audit Report in Form 10B along with Return of Income is merely a procedural defect which is rectifiable- Mumbai ITAT4 years agoCharitable Trust: Non-filing of Audit Report in Form 10B along with Return of Income is merely a procedural defect which…
IT JudgementValidity of Reopening on a new ground different from the ground on which notice was issued U/s 148A4 years agoValidity of Reopening on a new ground different from the ground on which notice was issued U/s 148A The…
IT JudgementSum paid by custom house agent to container freight station agent is liable to sec. 194C TDS: ITAT4 years agoSum paid by custom house agent to container freight station agent is liable to sec. 194C TDS: ITAT The issue…
IT JudgementAmendment in section 36(1)(va by the Finance Act- 2021 don’t have the retrospective application: Nagpur ITAT4 years agoAmendment in section 36(1)(va by the Finance Act- 2021 don’t have the retrospective application: Nagpur ITAT ITAT Nagpur bench in…
IT JudgementReopening Proceedings Quashed by Calcutta High Court as the information has been lightly used which resulted in issuance of notice.4 years agoReopening Proceedings Quashed by Calcutta High Court as the information has been lightly used which resulted in issuance of notice. …
IT JudgementDelhi High Court also admitted petition against reopening U/s 148A(d) -Granted Interim Relief4 years agoDelhi High Court also admitted petition against reopening U/s 148A(d) -Granted Interim Relief In this case, the learned counsel for…