Machine Tools India Ltd. Vs ACIT (ITAT Kolkata) CBDT has issued instruction from time to time to the AO’s qua the manner of processing the return and giving TDS credit. Delhi High Court in the case of Own Motion and Ors. Vs. CIT & Ors. In [2013] 352 ITR 273 (Delhi) issued seven mandamuses for […]
The 48th GST Council Meeting discussed ways to Boost the Economy. Get the insights on how the GST implementation roadmap will help shape the future of the country.
Discover the 2023 Budget for India and learn how citizens are guaranteed the best possible provisions through progressive taxes, stakeholder feedback, public polls, and expert consultation.
Hemendra Lilachand Shah Vs ITO (ITAT Ahmedabad) ITAT noted that requirement of filing appeal before the learned CIT (A) in electronic form was new. The assessee being individual filed appeal before CIT(A) within time limit but in paper dated 18th April 2016 instead of filing online as required by the CBDT notification dated 1st March […]
Ajnara India Ltd. Vs ITO (ITAT Delhi) It is observed that the Ld. CIT(A) examined the Lease Deed Agreement between the assessee and NOIDA Authority filed before him during the appellate proceedings and extracted the relevant recitals in para 4.8 and 4.9 of his order to reach the conclusion that reading of Lease Deed Agreement, […]
Issue of inter-state/intra-state transaction is Ilegal issue & petitioner cannot be compelled to pay GST on services rendered by it twice.
Prosecution case is that applicant was ITO & demanded Rs.1 lakkh as bribe from partners of Brightera Builders for favourable assessment order
ACIT Vs Calchennai Mobile Worx P. Ltd (ITAT Chennai) As per asset purchase agreement between the assessee and the purchaser, agreed consideration for transfer of business/asset is Rs 5.76 crores. In fact, the buyer has confirmed having paid entire agreed consideration for transfer of business. The assessee claims that it has received a sum of […]
Evaluate the reasonableness of Notices issued under section 148 of Income Tax Act, as amended in the Finance Act 2021. Get to know the time limits for issuing a Reassessment Notice.
Learn about CBIC Clarifications for dealing with ITC not reflected in GSTR-2A in FY 2017-18 & 2018-19. Understand the different scenarios where ITC not reflected in GSTR-2A & how to deal with them. Read now!
