Income TaxExtension of time line for amendment in GST return and claiming ITC4 years agoExtension of time line for amendment in GST return and claiming ITC Certain amendments were made in the provisions of…
IT JudgementPowers of ITAT u/s 254 does not mean power to grant stay of demand by waiving off 20% pre-deposit: Mumbai ITAT4 years agoPowers of ITAT u/s 254 does not mean power to grant stay of demand by waiving off 20% pre-deposit: Mumbai…
IT JudgementIn absence of valid service of notice under section 148 of the Act, the assessment proceeding under section 147 of the Act has to be declared as invalid.4 years agoIn absence of valid service of notice under section 148 of the Act, the assessment proceeding under section 147 of…
IT JudgementAmendment to Section 36(1)(va) of the Income Tax Act is prospective in nature: Delhi HC4 years agoAmendment to Section 36(1)(va) of the Income Tax Act is prospective in nature: Delhi HC Delhi High Court in…
IT JudgementNo penalty for accepting loan in cash from sister concern for making labour payments at far off places and there was an urgency to do so: Orissa HC4 years agoNo penalty for accepting loan in cash from sister concern for making labour payments at far off places and there…
IT JudgementNo addition u/s 69A for cash deposits during demonetization if the same is routed through regular books of account of assessee which was not rejected by AO: Chandigarh ITAT4 years agoNo addition u/s 69A for cash deposits during demonetization if the same is routed through regular books of account of…
IT JudgementNo GST on Renting Of Residential accommodation for Personal Use: Delhi High Court4 years agoNo GST on Renting Of Residential accommodation for Personal Use: Delhi High Court Delhi HC in the case of SEEMA GUPTA…
IT JudgementDelhi HC decides the date of issue of notices sent through various modes for purposes of time-barring reassessment.4 years agoDelhi HC decides the date of issue of notices sent through various modes for purposes of time-barring reassessment. [2022] 143 taxmann.com 11…
IT JudgementNo reference made to the clarifications of the appellant in the order for rejection of exemption, order to be set aside: ITAT4 years agoNo reference made to the clarifications of the appellant in the order for rejection of exemption, order to be set…
IT JudgementDSC not mandatory for Service of Notice u/s 148: Delhi HC4 years agoDSC not mandatory for Service of Notice u/s 148: Delhi HC SUMAN JEET AGARWAL (W.P.(C) 10/2022, CM APPL.16/2022) …
IT JudgementSection 80P deduction is available if the income tax return is not filed: ITAT analyzed section 80A (5)4 years agoSection 80P deduction is available if the income tax return is not filed: ITAT analyzed section 80A (5) ITAT,…
IT JudgementDeduction for provision of doubtful debts may be allowed even if assessee has not written off such provision in ledger a/c of Book Debt4 years agoDeduction for provision of doubtful debts may be allowed even if assessee has not written off such provision in ledger…
Income TaxRepresentation for the reform in the Examination & Evaluation System of ICAI4 years agoRepresentation for the reform in the Examination & Evaluation System of ICAI E-filling
IT JudgementRegistration Restored despite the fact that the application for revocation / appeal was not made in time.4 years agoRegistration Restored despite the fact that the application for revocation / appeal was not made in time. Registration Restored…
Income TaxITC not allowed on steel, cement and other consumables used for reinforcing foundation and structures: AAR4 years agoITC not allowed on steel, cement and other consumables used for reinforcing foundation and structures: AAR Here is an interesting…
IT JudgementAnil Ambani given temporary relief in prosecution under the Black Money Law by Bom HC4 years agoAnil Ambani given temporary relief in prosecution under the Black Money Law by Bom HC Facts: 1. Tax authorities…
IT JudgementCash payments to the agriculturists are allowable U/s 40A(3)- How to prove that the recipient is an agriculturist?4 years agoCash payments to the agriculturists are allowable U/s 40A(3)- How to prove that the recipient is an agriculturist? The disallowance…
IT JudgementNo penalty if there are conflicting views of the judiciary on the issue: ITAT Rajkot4 years agoNo penalty if there are conflicting views of the judiciary on the issue: ITAT Rajkot Here is an interesting…