ITAT Mumbai sets aside a CPC rectification order, ruling it invalid due to a violation of Section 154(3) for enhancing income without a prior notice or hearing.
A new tax provision, Section 194T, requires partnership firms to deduct tax from partner payments. This summary explains the compliance issues and rationale.
Gujarat High Court held that since petitioner has generated Part-A of the E-Way Bill covering all the transport related details, the benefit of the Circular No.64/38/2018-GST is required to be given, hence the penalty amount is reduced.
The Chhattisgarh High Court rules that a wife taunting her unemployed husband and making unreasonable demands is mental cruelty, grounds for divorce.
Learn how to report capital gains on shares purchased before January 31, 2018, using the grandfathering rule for your ITR filing.
ITAT Chennai held that passing of an order in the name of dead/ deceased person is not sustainable in law. Accordingly, revisionary order passed by PCIT is liable to be quashed and set aside.
Revenue submitted that the order was issued in order to meet statutory limitation deadlines. During the hearing, both assessee and the authority agreed that assessee had an alternate remedy under Section 246A, along with the option to seek condonation of delay under Section 249(3).
Once it was held that there was an independent and separate sale of the HDPE bags in which the cement was sold, there was no question of levying any sales tax at the same rate as that levied on cement.
ITAT Delhi deleted a Rs. 1.40 crore capital gains tax on a property transfer between spouses, ruling that no consideration was exchanged.
The ITAT Delhi has remanded a case on long-term capital gains, ruling that an Assessing Officer cannot unilaterally reject a registered valuer’s report without a mandatory reference to the Departmental Valuation Officer.
