ITAT Delhi held that eligible deduction under section 11 of the Income Tax Act cannot be denied merely on the basis of technicalities.
ITAT Hyderabad held that payment to contract teachers doesn’t qualify as ‘fee for professional services’ and accordingly TDS under section 194J of the Income Tax Act not deductible.
ITAT Mumbai deleted penalty under section 271(1)(c) of the Income Tax Act as penalty order was issued without striking off the irrelevant limb/ inapplicable words.
Any payment towards output tax, whether self-assessed in the return or payable as a consequence of any proceeding instituted under the provisions of GST Laws, can be made by utilization of the amount available in the electronic credit ledger of a registered person
Delhi High Court held that as the petitioner was not given an opportunity to meet the case that it was not entitled to refund as the services provided by it was as an intermediary. Matter is remanded back to Appellate Authority as the order was passed in violation of principles of natural justice.
Calcutta High Court held that adjusting repair and maintenance charges as well as Municipal Taxes against rent payable without specific agreement between landlord and tenant to do so is unjustifiable.
CESTAT Ahmedabad held that ship imported for breaking purpose contains fuel and oil and accordingly they are by-product that are inevitably required to be removed from the ship. Hence, CENVAT Credit of the same duly available.
Kerala High Court directed the First Appellate Authority to entertain the appeals preferred by the appellant against assessment order after collecting amounts due towards Kerala Legal Benefit Fund.
Bombay High Court held that there is no power available with the custom authorities to seal premises of any person, which are nothing but a form of immovable property.
Held that the non-inclusion of surrendered income in the Book Profits of the assessee as per section 115JB of the Act, was not a patent error amenable to rectification u/s 154 of the Income Tax Act.
