No addition can be be made on hypothetical basis: ITAT Delhi
No addition can be be made on hypothetical basis: ITAT Delhi There are various cases wherein addition has been…
IT Judgement
Karnataka High Court allowed changes in GSTR 3-B returns for the months of July 2017 and March 2018
Karnataka High Court allowed changes in GSTR 3-B returns for the months of July 2017 and March 2018 There is…
Who is entitled for TDS credit when the TDS is done in the name of the Partner and the Property is owned by firm
Who is entitled for TDS credit when the TDS is done in the name of the Partner and the Property…
Alternative remedy is not bar to jurisdictional issue through writ: Supreme Court
Alternative remedy is not bar to jurisdictional issue through writ: Supreme Court Here is a landmark order by the…
Sales tax subsidy is a capital receipt: ITAT Mumbai
Sales tax subsidy is a capital receipt: ITAT Mumbai Deputy Commissioner of Income Tax, CC, 2(2) Vs. M/s Vinati…
Benefit of Circular 183/15/2022-GST dated 27-Dec-2022 resolving the ITC mistmatches between GSTR 3B and GSTR 2A applies to FY 2019-20 also: Karnataka High Court
Benefit of Circular 183/15/2022-GST dated 27-Dec-2022 resolving the ITC mistmatches between GSTR 3B and GSTR 2A applies to FY 2019-20…
Delayed filing of GSTR 1/3B & Denial of ITC vis a vis Principal of Natural justice and was violation of Article 14 of the constitution of India.
Delayed filing of GSTR 1/3B & Denial of ITC vis a vis Principal of Natural justice and was violation of…
ITAT can not pass an order in any manner it likes
ITAT can not pass an order in any manner it likes Here is a classic example of ITAT resorting…
CBDT has granted a further extension of timelines to comply with provisions of section 54 to 54GB.
CBDT has granted a further extension of timelines to comply with provisions of section 54 to 54GB. F. No.…
Sec. 80P deduction can’t be denied to the assessee merely on reason that it didn’t file return of income: ITAT
Sec. 80P deduction can’t be denied to the assessee merely on reason that it didn’t file return of income: ITAT…
Additions framed on account of alleged cash receipts not valid where no witnesses to such payments are available to testify & where based solely on a statement that some payments were made
Additions framed on account of alleged cash receipts not valid where no witnesses to such payments are available to testify…
Additional ground not raised before the CIT could be raised before the Tribunal: Calcutta HC
Additional ground not raised before the CIT could be raised before the Tribunal: Calcutta HC Principal Commissioner of Income…
Science has not yet invented any instrument to test the reliability of the evidence placed before a Court or Tribunal- Supreme Court in CIT Vs. Durga Prasad More
Science has not yet invented any instrument to test the reliability of the evidence placed before a Court or Tribunal-…
If the cash sales and receipts are duly supported by relevant bills which were produced in the course of assessment proceedings, addition U/s 68 is unwarranted
If the cash sales and receipts are duly supported by relevant bills which were produced in the course of assessment…
No new material or facts came to the knowledge of the assessing officer- Reopening is invalid
No new material or facts came to the knowledge of the assessing officer- Reopening is invalid There are various cases…
Foreign tax credit cannot be denied merely due to delay in filing of Form 67: ITAT
Foreign tax credit cannot be denied merely due to delay in filing of Form 67: ITAT Nirmala Murli Relwani…
Reopening on the same set of facts which was available earlier is invalid: Calcutta High Court
Reopening on the same set of facts which was available earlier is invalid: Calcutta High Court There are various cases…
Short Overview of the Circular No. 183 to 188 issues by CBIC
Short Overview of the Circular No. 183 to 188 issues by CBIC Multiple circulars issued by CBIC on GST from…
