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Archive: 25 June 2023

Posts in 25 June 2023

Goods Cleared Without Lab Test and Claimed Mixing in Tank as Afterthought: CESTAT rejects appeal

June 25, 2023 279 Views 0 comment Print

CESTAT Ahmedabad recently rejected Nirma Limited’s appeal, determining that the clearance of goods without a lab test and claiming goods were mixed in a tank was an afterthought.

ITAT Delhi Condones 379-Day Delay due to Miscommunication by CA to NRI Assessee

June 25, 2023 399 Views 0 comment Print

In a recent judgement, ITAT Delhi condoned a 379-day delay in the case of Dominic Savio Dasilva Vs CIT, caused due to miscommunication of Income Tax notices by a chartered accountant to a non-resident Indian.

Section 148A(d) Order in IT Act Isn’t Final; No Tax Demand Arises

June 25, 2023 2544 Views 0 comment Print

In a recent judgement, Calcutta High Court affirmed that an order under Section 148A(d) of the Income Tax Act is not a final assessment order, nor does it give rise to any tax demand.

Appeal against Revocation of Central Excise Registration Meaningless After GST Implementation

June 25, 2023 225 Views 0 comment Print

Discover the judgment of the CESTAT in the case of Commissioner of GST & Central Excise Vs Dalmia Cement (Bharat) Ltd, where revocation of Central Excise Registration was deemed meaningless post-GST implementation.

Fire Loss allowable despite non approval of claim by Insurance Companies

June 25, 2023 1239 Views 0 comment Print

ITAT Patna rules in favor of the assessee, Nishant Krishna, declaring that insurance claims due to fire loss cannot be disallowed, in the case against JCIT.

No Section 40(a)(ia) disallowance if recipient includes income from receipts of assessee in their ITR

June 25, 2023 618 Views 0 comment Print

ITAT Patna rules in favor of Ravi Lochan Singh, establishing that deductions should not be disallowed under Section 40(a)(ia) if the recipient includes income from receipts of the assessee in their income tax return.

Assessee’s Non-Participation in Reassessment Proceedings makes Section 292BB Inapplicable

June 25, 2023 408 Views 0 comment Print

The ITAT Delhi quashed a notice issued to a deceased person, stating that Section 292BB of the Income Tax Act is inapplicable if the assessee didn’t participate in reassessment proceedings.

Error in linking of PAN in Bank Account – ITAT deletes addition

June 25, 2023 1020 Views 0 comment Print

The ITAT in Delhi has directed a re-adjudication in the case of Kishan Singh & Associates Vs ITO involving an addition made by AO under sections 69A and 115BBE of the Income Tax Act due to non-filing of ROI.

Taxability of Support/Maintenance Services as FTS – ITAT directs de novo adjudication

June 25, 2023 342 Views 0 comment Print

Explore the key aspects and implications of the case Avaya International Sales Ltd Vs ACIT, wherein ITAT Delhi directed a fresh examination of the taxability of support/maintenance services under the India-Ireland DTAA.

No section 271B penalty when Tax Audit Report uploaded but ITR-V not verified

June 25, 2023 486 Views 0 comment Print

Understand the implications of the Jayaraj Charles Vs ITO case where ITAT Chennai ruled no penalty should be imposed under section 271B of the Income Tax Act when a return isn’t visible on the e-filing portal.

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