Type: Judiciary
68,458 articlesIncome Tax
Income Tax
Assessment Order Set Aside for Ignoring Valid Revised Return Filed Within Time
Income Tax
Income Tax
ITAT Bangalore: Mere Wrong Claim u/s 54 Does Not Attract Penalty u/s 271(1)(c)
Goods and Services Tax
Goods and Services Tax
Separate DRC-07 for Company & MD; Temporary GST Registration Allowed for Appeal
Goods and Services Tax
Goods and Services Tax
Pigmy agents are employees of Bank and not business facilitators hence no GST leviable on commission
Income Tax
Income Tax
Reassessment Invalid Due to Change of Opinion on Same Facts: ITAT Mumbai
Income Tax
Income Tax
ITAT Mumbai: No Section 56(2)(x) Addition if Difference Within 10%-Tolerance Limit Held Retrospective
Income Tax
Income Tax
ITAT Mumbai: Revised Computation Without Revised Return Allowed to Correct Slump Sale Capital Gains Error
Income Tax
Income Tax
ITAT Mumbai: CSR Donations Eligible for Section 80G Deduction Despite Bar Under Section 37
Income Tax
Income Tax
ITAT Mumbai: No Section 68 Addition Merely Because Shareholder Company Struck Off by ROC
Income Tax
Income Tax
ITAT Mumbai Quashes Reopening: Approval by Wrong Authority u/s 151 Makes Entire Reassessment Void
Income Tax
Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
Income Tax
Income Tax
ITAT Bangalore: Agricultural Income Evidence Cannot Be Ignored; Case Remanded for Fresh Verification
Income Tax
Income Tax
Addition u/s 68 was unsustainable without rebuttal of NBFC genuineness or tracing money trail
Income Tax
Income Tax
