Philips Auto Agencies (India) Pvt. Ltd. Vs State Tax Officer (Kerala High Court) Introduction: Philips Auto Agencies (India) Pvt. Ltd. approached the Kerala High Court after being denied Input Tax Credit (ITC) under the Goods and Services Tax (GST) Act for the fiscal year 2018-19. The denial was attributed to a discrepancy between GSTR-2A and […]
Mumbai ITAT sets aside penalty under section 271B, citing previous penalty under section 271A for non-maintenance of accounts in Haresh Ghanshyamdas Makhija vs ITO case.
Read how Delhi High Court reaffirmed taxpayer rights, urging the tax department to refrain from exploiting lack of taxpayer knowledge. Case details and analysis here.
Chennai ITAT rules PCIT cannot expand limited scrutiny via Sec 263 in Cholan Paper vs PCIT case. Detailed analysis & conclusion. Read full text here.
Discover Mumbai ITAT order on Capacite Infra Projects Ltd Vs DCIT, analyzing disallowance of non-genuine/Bogus purchases and its implications on tax assessment.
In the case of Mandeep Singh Anand Vs ACIT, the Income Tax Appellate Tribunal (ITAT) Delhi ruled that the Commissioner of Income Tax (Appeals) cannot add a new source of income without issuing an enhancement notice. Get insights into the case and the tribunal’s decision.
Delve into the case of Paramjit Singh Vs PCIT (ITAT Delhi) regarding jurisdiction under section 263 of the Income-tax Act, 1961, and its impact on reassessment orders.
Mumbai ITAT ruled no penalty under section 271(1)(c) if bona fide mistakes in original return were corrected during assessment. Full text analysis included.
Delhi ITAT remits matter in ACIT vs Grass Valley India Pvt Ltd case, criticizing CIT(A) for perfunctory defense, lack of inquiry on expenses, and orders fresh determination.
Delve into the case of Asha Modern Educational Society challenging the denial of income application for charitable purpose under Sections 11 & 12 of the IT Act. Detailed analysis and conclusions provided.
