There is no bar on appellate authority to entertain additional claim during assessment proceedings in absence of any statutory provisions.
Delve into the Kolkata ITAT’s ruling regarding Form No. 10AB applications under section 12A(1)(ac)(i) for registration, analyzing its impact on Santiniketan Sishutirtha vs CIT (Exemptions).
Delhi ITAT rules on the filing of Form 10CCB before due date per Sec 139(1). Analysis of Sanjay Kukreja vs ACIT case & its impact on deduction u/s 80-IA.
Delhi High Court directs re-adjudication in the case of Sandeep Jain vs Union of India regarding denial of Input Tax Credit without considering the petitioner’s reply.
Delhi High Court directs re-adjudication in the case of Sandeep Jain vs Union of India regarding denial of Input Tax Credit without considering the petitioner’s reply.
Delhi High Court directs refund of amount deposited involuntarily during search proceedings, emphasizing the lack of coercion and the need for statutory compliance.
In Bharat Agro Industries Vs DCIT, New Delhi ITAT questions the logic of treating sales as bogus when purchases are genuine and stock is accepted.
New Delhi ITAT explains that Explanation 3 to Sec 147 can’t justify additions unrelated to reasons for reopening. Read the detailed analysis.
Indore ITAT clarifies that a firm can’t deny land ownership if bought through directors. Read the detailed analysis of Bagora Developers Pvt. Ltd. Vs ACIT case.
Analysis of Tiwari Furniture Vs State of West Bengal: Court allows writ petition against detention under 129 GST due to tax already paid & Rule 138A compliance.
