Explore Section 16 of the CGST Act 2017 regarding Input Tax Credit eligibility & conditions. Learn from a Madras High Court judgment how reversal of ITC affects assessment orders.
ITAT Mumbai rules no addition under section 68 based on turnover declared under section 44 AD of Income Tax Act for Kalpesh Kantilal Gada. Detailed analysis and order explained.
Read about Rajesh Laxmikanth Varnerkar Vs ITO (ITAT Bangalore) case where the assessee couldn’t reach the tax consultant due to business dislocation, leading to a remand order under section 250 of the Income Tax Act.
Read the full text of the ITAT Bangalore order on Aijaz Ahmed Suri Vs ITO regarding demonetization deposits. Analysis and conclusion included.
In the ITAT Delhi case I.T.O Vs Placid Buildwell Pvt Ltd, the addition u/s 68 was deemed invalid as creditworthiness was proven. Detailed analysis here.
Read the detailed analysis of Kerala High Court’s dismissal of Writ Appeal by Manaf Alihassan against orders of Tamil Nadu Assessing Authority due to lack of territorial jurisdiction.
Bombay High Court ruling emphasizes revenue officers’ obligation to adhere to appellate decisions in quasi-judicial matters, ensuring fair tax administration.
Smaaash Leisure Limited wins against Commissioner of CGST. CESTAT Delhi rules bowling alley income exempt from service tax. Details of the case explained.
Explore the ITAT Delhi’s ruling on cash deposits during demonetization in the case of Shivam Industries Radheshyam Sharma & Co. Vs ACIT for AY 2017-18.
In Ajit Chandrashekar Dighe Vs DCIT (ITAT Mumbai), learn about the importance of substantiating Form 26AS or Form 16 for claiming TDS credit. Detailed analysis provided.
