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ITAT Sets Aside Section 144 Order Due to Wrong Address Notice

September 30, 2024 1065 Views 0 comment Print

ITAT Ahmedabad sets aside an order under Section 144 of the Income Tax Act after a notice was sent to the wrong address. Case remanded for fresh adjudication.

Cloud Subscription Fees Not Royalty under India-Ireland DTAA: ITAT Delhi

September 30, 2024 1023 Views 0 comment Print

ITAT Delhi rules that subscription fees from cloud services are not taxable as royalty under the India-Ireland DTAA. 

Afzalgarh Mahavidyalya Vs ITO: ITAT Restores Matter for Fresh Review

September 30, 2024 327 Views 0 comment Print

ITAT Delhi restores the appeal of Afzalgarh Mahavidyalya to the AO for fresh adjudication due to the assessee’s failure to provide relevant information.

Consultant’s Failure to Inform of GST SCN: Calcutta HC Sets Aside Order & directs Reconsideration

September 30, 2024 558 Views 0 comment Print

Calcutta HC remands GST case after consultant’s failure to inform petitioner of SCN. The court set aside the order u/s 73(9) CGST Act, for fresh consideration.

GST Demand Based Solely on Income Tax Findings Unsustainable: Allahabad HC

September 30, 2024 1002 Views 0 comment Print

Allahabad HC quashes GST demand orders against Anand Swaroop Rastogi. Orders based solely on Income Tax findings, lacking independent verification, are invalid.

Non-Filing of Certified Copies Shouldn’t Lead to Appeal Dismissal Without Merit Review: Allahabad HC

September 30, 2024 591 Views 0 comment Print

Allahabad HC rules non-filing of a certified copy in e-appeals is a technical issue, not grounds for dismissal. Appeal must be heard on merit.

Section 50C Not Applicable: FMV and Sale Price Difference Within 10%

September 30, 2024 1365 Views 0 comment Print

ITAT Kolkata allows Nalanda Builders appeal on property sale valuation but upholds disallowance of short-term capital loss on share sales. Key details inside.

Section 115BAA: No Fresh Form 10IC Needed for Lower Tax Rate in Subsequent Years

September 30, 2024 1290 Views 0 comment Print

ITAT Kolkata ruled in favor of Narayani Laxmi Viniyog Pvt. Ltd., applying a 22% tax rate under Section 115BAA despite CPC’s 40% tax assessment for AY 2023-24.

Section 271(1)(c) penalty unjustified on estimated addition to income

September 30, 2024 732 Views 0 comment Print

ITAT Kolkata allows appeal, deletes Rs. 1,99,911 penalty imposed under Section 271(1)(c) of the Income Tax Act for commission income estimation dispute.

GST registration cannot be cancelled where SCN cites reasons as “Others”: Calcutta HC

September 30, 2024 864 Views 0 comment Print

Calcutta High Court rules GST registration cannot be cancelled without specific grounds, dismissing Limton Metals’ writ petition challenging cancellation notice.

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