Patna HC set aside the ex-parte rejection orders passed by the Revenue Department, owing to the violation of natural justice principles.
Expenditure incurred for construction of new facility & subsequently abandoned is allowable Revenue Expenditure: ITAT Hyderabad
ITAT held that TDS credit shall be given to deductee for Assessment Year (“A.Y.”) for which such income is assessable under Income Tax Act, 1961
ITAT held that the interest paid on belated payments of service tax is allowable for deduction under Section 37(1) of the Income Tax Act, 1961
AAR held that the administration of COVID – 19 vaccine is not an exempted supply as it is not covered under the definition of ‘healthcare services’. Further held that, it is a composite supply wherein the principal supply is the ‘sale of vaccine’ and the ancillary supply is the service of ‘administering of vaccine’ and liable to GST.
ITAT in Piyushbhai Mangalbhai Patel Vs ITO has deleted the addition of Rs. 12,70,000/- observing that personal savings of government employees could not be suspected for several years.
Whether the Rajasthan Housing Board is covered under the definition of Governmental Authority as defined in clause (zf) Paragraph 2 vide notification no. 12/2017-Central Tax (Rate) dated 28.06.2017?
ITAT held that non- mentioning of Document Identification Number (DIN) as per instruction of CBDT in Circular No.19/2019 dated 14.08.2019 invalidates revision order for violation of procedure.
ITAT held that payment received in India for providing logistics support services cannot be treated as royalty under Section 9(1)(vi) or fees for technical services under section 9(1)(vii) of Income Tax Act, 1961
ITAT held that credit of bona fide assessee cannot be denied in case where assessee committed technical/typographical error during return filing.
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