"02 November 2023" Archive - Page 5

ITAT Jaipur Dismisses Appeal: Non-compliance with ITD Notice

Chiranji Lal Bairwa Vs ITO (ITAT Jaipur)

ITAT Jaipur dismisses Chiranji Lal Bairwa's appeal due to non-compliance with ITD notice for determining land value under section 50C of Income Tax Act. Details of the case and the ruling....

Interest not payable if sufficient cenvat credit lying in cenvat credit account

Vodafone Essar East Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

n the Vodafone Essar East Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) case, interest is not payable if sufficient cenvat credit lies in the account. This article delves into the case and analyzes the legal perspective....

Assessee Not Liable for Co-Owners’ On-Money payments: ITAT Ahmedabad

Manish Ramanbhai Patel Vs ITO (ITAT Ahmedabad)

In the case of Manish Ramanbhai Patel Vs ITO, ITAT Ahmedabad allows the appeal, emphasizing that the addition cannot be made in the hands of the assessee for on-money paid by co-owners....

Kerala HC Grants Opportunity for Claim of ITC reflecting in Form GSTR 2A

Geetha Agencies Vs Deputy Commissioner of State Tax (Kerala High Court)

Kerala High Court's judgment in Geetha Agencies vs. Deputy Commissioner of State Tax, setting aside the assessment order and recovery notice for denied input tax credit....

Delhi HC Suspends Tax Reassessment Pending AAR Decision

Bid Services Division (Mauritius) Limited Vs DCIT (Delhi High Court)

Delhi High Court's decision in Bid Services Division (Mauritius) Ltd. Vs DCIT: Reassessment proceedings suspended pending AAR decision....

Kerala HC Directs Petitioner to File DRC-03 for refund of ITC Credit

Hlllifecare Ltd. Vs Assistant Commissioner of Central GST & Central Excise (Kerala High Court)

Kerala High Court directs petitioner to file DRC-03 for refund of Input Tax Credit after Deputy Commissioner's denial, ensuring rightful credit to the petitioner's bank account....

Delhi HC deletes addition for unsecured Loan which was duly substantiated

PCIT-12 Vs Avdesh Mishra (Delhi High Court)

Delhi High Court's decision in PCIT Vs Avdesh Mishra for AY 2016-17: Assessing Officer's addition for an unsecured loan duly substantiated by the assessee was deleted....

Delhi HC: Exclusion of OTL Comparable – ITAT to Decide

UOP India Private Limited Vs PCIT 9 (Delhi High Court)

The Delhi High Court directs the ITAT to reconsider the exclusion of Onward Technologies Limited (OTL) as a comparable in the transfer pricing study. Detailed analysis and conclusion....

Delhi HC Quashes Section 148A(d) Order: Non-Consideration of Reply

Ramrati Vs ITO (Delhi High Court)

Delhi High Court quashes Income Tax order under Section 148A(d) for non-consideration of the petitioner's reply. Learn about the case and its implications....

Expenses solely for Indian Business not fall u/s 44C: Delhi HC

CIT Vs Standard Chartered Grindlays Pty Ltd. (Delhi High Court)

Delhi High Court clarifies that expenses incurred solely for the Indian business do not fall under Section 44C of the Income Tax Act for non-residents. Details and analysis....

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February 2024