Read ITAT Chennai’s decision on deductibility of interest paid on borrowings for property acquisition from sale consideration. Full text order included.
Read the detailed analysis of ITAT Chennai’s decision to grant full S.54F deduction for property purchase in wife’s name out of a bank loan. Understand the legal implications and arguments presented.
Read the detailed ITAT Chennai order on Rameshlal Kailash Vs ITO for AY 2017-18. Money lending business income added, upheld as business income despite challenges. Full text of the order included.
Read the detailed analysis of ITAT Calcutta decision in CIT vs. Lakshmangarh Estate & Trading Co Ltd regarding disallowance of capital losses on share transactions.
Read the full text of the judgment by Delhi High Court on retrospective cancellation of GST registration for non-existence at principal place, after the rejection of amendment application.
Read the full text of the ITAT Pune order in Akshay Devendra Birari Vs DCIT regarding the allowance of benefits under the new income tax regime. Learn about Form 10IE requirements and its impact on income tax assessments.
Read the detailed analysis of Ravi Chitra Vs Assistant Commissioner (ST) at Madras High Court. Case involves GST liability due to lack of proof of goods movement.
Read the detailed judgment of Madras High Court criticizing the GST Department’s handling of e-invoice and e-way bills in M. R. V. Traders Vs Assistant Commissioner (ST)(FAC).
Read the full judgment of P. Saravanan Vs State Tax Officer where Madras High Court defers GST adjudication on mining lease payments pending SC’s ruling on royalty. Detailed analysis included.
In Sri Velavan Traders Vs State Tax Officer (Madras High Court), understand why GST-registered entities must respond to show cause notices despite scrutiny proceedings being dropped.