The ITAT Ahmedabad ruled on the disallowance of TDS credit to Theo Desh Consultants due to non-inclusion of corresponding income in the relevant assessment year.
In Buhler India Pvt. Ltd. Vs DCIT, the ITAT Bangalore directed the Assessing Officer to verify and grant TDS credit as per the income reflected in Form 26AS.
ITAT Chennai ruled in favor of Kethsial Justin, granting Section 54F deduction for constructing a new dwelling unit, overturning the AO’s and CIT(A)’s denial.
BMW India imports will not be classified as ‘Motor Vehicles’ or CKD kits but under their respective headings/sub-headings of the Customs Tariff Act.
The CCI noted that compliance with TRAI regulations does not preclude the possibility of a violation of competition law. The Supreme Court’s judgment in the Bharti Airtel case reaffirmed the CCI’s role in examining anti-competitive practices even when a sectoral regulator is involved.
Madras High Court rules that intelligence officers under GST can issue show cause notices if they qualify as ‘proper officers’ under Section 2(91) of the GST Act.
Madras High Court quashes assessment and rectification orders against Srinithi Enterprises, citing jurisdiction issues; directs Assistant Commissioner to review case.
Amount received as reimbursements for expenses related to software subscription services should not be taxed as technical services income under Article 12 of the of the India-USA Double Taxation Avoidance Agreement ( DTAA ) or Section 9(1)(vii).
Assessee-partnership firm had filed its income tax return declaring income. The case was selected for limited scrutiny, focusing on the issues such as investment in immovable property and share capital/other capital.
Calcutta High Court held that writ petition insisting deferring the GST recovery proceedings without challenging the appellate order is not maintainable. Accordingly, writ dismissed.
