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Archive: 21 October 2023

Posts in 21 October 2023

Rejection of application for fixation of special rate to new industrial units set up in North-Eastern States unjustified

October 21, 2023 183 Views 0 comment Print

CESTAT Kolkata held that rejection of application for fixation of special rate under notification no. 32/99-CE and notification no. 31/2008-CE to new industrial units set up in North-Eastern States is incorrect and are in violation of law.

Revisionary order u/s 263 without giving finding that profit declared is erroneous is untenable

October 21, 2023 204 Views 0 comment Print

ITAT Mumbai held that order passed u/s 263 of the Income Tax Act by merely remitting the matter back to AO without giving a finding that profit declared by assessee is erroneous in so far as it is prejudicial to the interest of the revenue is liable to be set-aside.

HC Sets Aside GST Registration Cancellation order for Lack of Reason

October 21, 2023 960 Views 0 comment Print

Delhi High Court nullifies a GST registration cancellation order issued without disclosing a specific reason, upholding principles of natural justice.

AO not considered Unsigned Reply: ITAT Directs Re-adjudication

October 21, 2023 225 Views 0 comment Print

In the Sonam Rajesh Rateria vs. ITO case, ITAT orders re-adjudication due to non-consideration of the Assessee’s unsigned reply to a notice under section 147.

Bus Advertisement by TN State Transport Not an Advertising Agency services

October 21, 2023 360 Views 0 comment Print

CESTAT Chennai rules that hiring space for ads on TN State Transport Corporation buses doesn’t qualify as advertising agency service, setting aside service tax demand.

No Pre-deposit Required When Appellate Authority Sets Aside Order-in-Original without Confirming Demand

October 21, 2023 486 Views 0 comment Print

In the case of Net Metallics vs. Union of India, the CESTAT rules on pre-deposit requirements where the Order-in-Original (OIO) is set aside without confirming a demand.

Unfamiliarity with Faceless process: ITAT directs AO to re-adjudicate

October 21, 2023 291 Views 0 comment Print

Learn how non-acquaintance with new e-mail notice procedures led to the denial of opportunity to the assessee in the Venugopal Reddy Yeravally vs. ITO case, as ITAT Hyderabad sets aside the ex-parte order.

Addition for difference in property value: ITAT directs readjudication

October 21, 2023 1257 Views 0 comment Print

In the cases related to Sunder Lal vs. ITO (ITAT Delhi) for AY 2011-12 and 2012-13, the ITAT directs re-adjudication due to lack of effective representation and challenges to additions.

No Addition for ESI/EPF Payment Delay Caused by Technical Issue in PF Portal

October 21, 2023 696 Views 0 comment Print

In the case of Rai Bahadur Narain Singh Sugar Mills Ltd. vs. ACIT, ITAT Delhi rules that no disallowance can be made for delay in EPF payment due to technical issues.

No Cash Sales Abnormalities During Demonetization- ITAT deletes addition

October 21, 2023 696 Views 0 comment Print

In the case of J.R. Rice India Pvt. Ltd. vs. ACIT, ITAT Delhi removes Income Tax addition under section 68 for cash deposits during demonetization, citing no abnormal sales.

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